17-292 Revised Revenue Code 2018

EXCERPT FROM THE MINUTES OF THE REGULAR SESSION OF THE
SANGGUNIANG BAYAN OF THE MUNICIPALITY OF PIKIT, PROVINCE OF

COTABATO HELD AT THE SB SESSION HALL, PIKIT, COTABATO ON
DECEMBER 04, 2017
PRESENT:
Hon. Muhyryn D. Sultan-Casi Vice-Mayor/Presiding Officer

Hon. Ebrahim C. Sultan Councilor
Hon. Melhan T. Hamid Councilor
Hon. Mujahideen B. Alba Councilor
Hon. Farida U. Malingco Councilor
Hon. Kindato Y. Kumaladang Councilor
Hon. Benjar Ali M. Modale Councilor
Hon. Al D. Mangansakan Councilor
Hon. Harris M. Dalandag Councilor
ABSENT:
Hon. Datu Turno S. Sultan Pres., Liga ng mga Barangay (OB)
MUNICIPAL ORDINANCE NO: 17-292

Authored by: Hon. Ebrahim C. Sultan
AN ORDINANCE ADOPTING THE 2018 REVISED REVENUE CODE OF

PIKIT, COTABATO
Be it enacted by the Sangguniang Bayan of Pikit, Cotabato, that:
CHAPTER 1- GENERAL PROVISIONS
ARTICLE 1
TITLE
Title. This Ordinance shall be known and cited as the “2018 Revised
Revenue Code of Pikit, Cotabato.”
ARTICLE 2
SCOPE AND APPLICATION
This Code shall govern the levy, assessment, and collection of taxes, fees,
charges and other impositions within the jurisdiction of the municipality of Pikit,
Province of Cotabato.
ARTICLE 3
LIMITATIONS
1
Unless otherwise provided under the Local Government Code of 1991, the
exercise of the taxing powers of the municipality shall not extend to the levy of the
following:
a. Income tax, except when levied on banks and other financial institutions;
b. Documentary Stamp tax;
c. Taxes on states, inheritance, gifts, legacies and other acquisitions mortis
causa, except otherwise provided under the Local Government Code of 1991;
d. Custom duties, registration fees of vessel and wharfage on wharves, tonnage
dues and all other kinds of customs fees, charges and dues except
wharfage on wharves constructed and maintained by the Municipal
Government.
e. Taxes, fees and charges and other impositions upon goods carried into or out
of, or passing through the territorial jurisdictions of the municipality in disguise
of in any form whatsoever upon such goods or merchandise;
f. Taxes, fees or charges on agricultural and aquatic products when sold by
marginal farmers or fishermen;
g. Taxes on business enterprises certified to by the Board of Investments as
pioneer or non-pioneer for a period of six (6) and four (4) years, respectively
from the date of registration;
h. Excise taxes on articles enumerated under the National Revenue Code, as
amended, and taxes, fees, or charges on petroleum products;
i. Percentage of value-added tax (VAT) on sales, barters or exchanges or
similar transactions on goods or services except as otherwise provide under
the Local Government Code of 1991;
j. Taxes on the gross receipts of transportation contractors and persons
engaged in the transportation of passengers of freight by hire and common
carriers by air, land or water, except as provided under the Local Government
Code of 1991;
k. Taxes on premiums paid by way of reinsurance or retrocession;
l. Taxes, fees or charges for the registration of motor vehicles for the issuance
of all kinds of licenses or permits for the driving thereof, except tricycles;
m. Taxes, fees or other charges on Philippine products actually exported, except
as otherwise provided under the Local government code of 1991;
n. Taxes, fees or charges, on Countryside and Barangay Enterprise duly
registered under R.A. No. 6810 and Cooperative duly registered under
Republic Act Numbered Nine Five Twenty (R.A. 9520) otherwise known as
the “Cooperative Code of the Philippines” respectively; and
o. Taxes, fees or charges of any kind on the national Government, its agencies
and instrumentalities, and other local government units.
p. Taxes, fees or charges on business and other subjects where the taxing
power is solely vested on the provincial governments.
ARTICLE 4
WORDS AND PHRASES NOT HEREIN EXPRESSLY DEFINED
Words and phrases embodied in this Code not herein specifically defined
shall have the same definitions as found in RA 7160, otherwise known as the Local
Government Code of 1991.
ARTICLE 5
RULES OF CONSTRUCTION
In construing the provisions of this Code, the following rules of construction

shall be observed unless inconsistent with the manifest intent of the provisions:
a) General Rules. All words and phrases shall be construed and understood
2
according to the common and approved usage of the language; but the technical
words and phrases and such other words in this Code which may have acquired a
peculiar or appropriate meaning shall be construed and understood according to
such technical, peculiar or appropriate meaning.
b) Number. Every word importing the singular number shall apply to several
persons or thing as well; and every word importing the plural number shall extend
and shall be applied to one person or thing as well.
c) Reasonable Time. In all cases where any act is required to be done

within the reasonable time, the same shall be deemed to mean such time as may be
necessary for the prompt performance of the act.
d) Computation of Time. The time within which act is to be done as provided

in this Code, or in any rule or regulation issued pursuant to the provisions thereof,
when expressed in days, shall be computed by excluding the first day and including
the last day, except if the last day falls on a Saturday, Sunday or holiday, in which
case the same shall be excluded in the computation and the business day following
it shall be considered the last day.
e) References. All references to chapters, articles, or sections are to the

Chapters, Articles or Sections in this Code unless otherwise specified.
f) Conflicting Provisions of Chapters. If the provisions of different chapters

conflict with or contravene each other, the provisions of each chapter shall prevail as
to all specific matters and questions involved therein.
g) Conflicting Provisions of Sections. If the provisions of the different

sections in the same article conflict with each other, the provisions of the Section,
which is the last in point of sequence, shall prevail.
ARTICLE 6
DEFINITION OF TERMS
Advertising Agency – includes all persons who are engaged in the business
of advertising for others by means of billboards, posters, placards, notices, signs,
directories, pamphlets, leaflets, handbills, electric or neon lights, airplanes, balloons
or other media, whether in pictorial or reading form.
Agricultural Products – as defined include those that undergo not only

simple but even sophisticated processes employing advanced technological means
in packaging like dressed chicken or ground coffee in plastic bags or Styrofoam or
other packaging materials intended to process and prepare the products for the
market. Agricultural Products include the yield of the soil, such as corn, rice, wheat,
rye, hay, coconut, sugarcane, tobacco, root crops, vegetables, fruits, flowers, and
their by products; ordinary salt; all kinds of fish; poultry; and livestock and animal
products, whether in their original form or not;The phrase “whether in their original
form or not” refers to the transformation of said products by the farmer, fisherman,
producer or owner through the application of processes to preserve or otherwise to
prepare said products for the market; to be considered an agricultural product
whether in its original form or not, its transformation must have been undertaken by
the farmer, fisherman, producer or owner.
The term by-products shall mean those materials which in cultivation or

processing of an article remain over, and which are still of value and marketable, like
copra cake from copra or molasses from sugarcane.
3
Amusement – is a pleasurable diversion and entertainment. It is
synonymous to relaxation, avocation, pastime, or fun; Amusement Places include
theaters, cinemas, concert halls, circuses and other places of amusement where
one seeks admission to entertain oneself by seeing or viewing the show or
performance.
Ambulant Vendor/Transient Vendor- is any person who sells items or

products in a required specific time and place. However, Regular or Transient
Vendor are considered retailer and subject to business tax.
Stray animal – means an animal which is set loose unrestrained, and not
under the complete control of its owner, or the charge or in possession thereof,
found roaming at-large in public places whether fettered or not.
Banks and other Financial Institutions – include non-bank financial

intermediaries, lending investors, finance and investment companies, pawnshops,
money shops, insurance companies, stock markets, stock brokers, and dealers in
securities and foreign exchange, as defined under applicable law, or rules and
regulations there under.
Bet taker or Promoter – refers to a person who alone or with another

initiates a cockfight and/or calls and take care of bets from owner of both gamecocks
and those of other bettors before he orders commencement of the cockfight
thereafter distributes won bets to the winners after deducting a certain commission,
or both.
Brewer – includes all persons who manufacture fermented liquors of any

description for sale or delivery to others but does not include manufactures of tuba,
basi, tapuy or similar domestic fermented liquors, whose daily production does not
exceed two hundred gauge liters.
Business – means trade or commercial activity regularly in as a means of

livelihood or with a view to profit;
Business Agent – includes all persons who act as agents of others in the
transaction of business with any public officer, as well as those who conduct
collecting, advertising, employment, or private detective agencies.
Calling – means one’s regular business, trade, profession, vocation or

employment which does not require the passing of an appropriate government board
or bar examination, such as professional actors and actresses, hostesses,
masseurs, commercial steward and stewardess, etc.
Capital Investment – is the capital that a person employs in any undertaking,

or which he contributes to a capital of a partnership, corporation, or any other
juridical entity or association in a particular taxing jurisdiction;
Carenderia – refers to any public eating place where food are already
cooked are served at a price.
Charges – refer to pecuniary liability, as rents or fees against person or

property;
Cockfighting – in the spot of pitting or evenly matching gamecocks to

engage in an actual fight where bets on either sides are laid. Cockfighting may also
be formed as “cockfighting derby; pintakasi or tupada,” or its equivalent in different
Philippine localities.
4
Cockpit – includes any place, compound, building or portion thereof, where
cockfights are held, whether or not money bets are made on the results of such
cockfights.
Contractor – includes persons, natural or juridical, not subject to professional

tax under section 139 of the Local Government Code of 1991, whose activity consist
essentially of the sale of all kinds of services for a fee, regardless of whether or not
the performance of the service calls for the exercise or use of the physical or mental
faculties of such contractor or their employees;
Compounder – comprises every person who, without rectifying, purifying, or

refining distilled spirits, wine, or other liquor with any materials except water,
manufacture any intoxicating beverage whatever.
Control Number – numerical numbers issued consecutively to all MTH

operating in a certain zone/route for the purpose of the identification with color
coding.
Cooperative – is a duly registered association of persons, with a common

bond of interest, who have voluntarily joined together to achieve a lawful, common,
social, or economic end, making equitable contributions to the capital required and
accepting a fair share of the risk and benefits of the undertaking in accordance with
universally accepted cooperative principles.
Corporation – includes partnership, no matter how created or organized,

joint stock companies, joint accounts (cuentas en participation), associations or
insurance companies but does not include general professional partnerships and a
joint venture or consortium formed for the purpose of undertaking construction
projects or engaging in petroleum, coal, geothermal, and other energy operations or
consortium agreement under a service contract with the government. General
professional partnerships, are partnerships formed by persons for the sole purpose
of exercising their common profession, no part of the income of which is derived
from engaging in any trade or business;
Countryside and Barangay Business Enterprise – refers to any business

entity, association, or cooperative registered under the provisions of RA 6810,
otherwise known as Magna Carta for countryside and Barangay Business Enterprise
(Kalakalan 20);
Dealer – means one whose business is to buy and sell merchandise, goods
and chattels as a merchant. Dealers stand immediately between the producer or
manufacturer and the consumer and depend for their profit not upon the labor they
bestow upon their commodities but upon the skill and foresight with which they
watch the market.
Derby – is an invitational cockfight participated in by game cockers or

cockfighting “aficionados” of the Philippines with “pot money” awarded to the
proclaimed winning entry.
Fee – means a charge fixed by law or ordinance for the regulation or

inspection of a business or activity. It shall also include charges fixed by law or
agency for the services of a public officer in the discharge of his official duties.
Forest Lands – include the public forest, the permanent forest or the forest
reserves, and forest reservations.
5
Forest products – means timber, pulp-wood/chip wood, firewood, fuel wood
and minor forest products such as bark, tree tops, resins, gum, wood, oil, honey,
beeswax, nipa, rattan, or other forest growth such as grass, shrub, and flowering
plants, the associated water, fish, scenic, historical, recreational, and geologic
resources in the forest lands.
Franchise – is a right or privilege, affected with public interest that 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.
Gaffer (taga-tari) – refers to a person knowledgeable in the art or arming

fighting cocks with gaffs on one or both legs.
Gross Sales/Receipts – include the total amount of money or its equivalent

representing the contract price, compensation or service fee, including the amount
charge or materials supplied with the services and deposits or advance payments
actually received during the taxable quarter for the services performed or to be
performed for another person excluding discounts if determinable at the time of
sales, sales return, excise tax, and value added tax (VAT);
Importer – means any person who brings articles, goods, ware or

merchandise of any kind or class into the Philippines from abroad for unloading
therein, or which after entry are consumed herein or incorporated into the general
mass of property in the Philippines. In case of tax-free articles, brought or imported
into the Philippines by persons, entities or agencies exempt from tax which are
subsequently sold, transferred or exchanged in the Philippines to non-exempt
private persons or entities, the purchaser or recipient shall be considered the
importer thereof.
Levy – means an imposition or collection of an assessment, tax, fee, charge,

or fine.
License or Permit – is a right or permission granted in accordance with law

or by a competent authority to engage in some business or occupation or to engage
in some transactions.
Manufacturer – includes every person who, by physical or chemical process,

alters the exterior texture or form or inner substance of any such raw materials or
manufactured product in such manner as to prepare it for special use or uses to
which it could not have been put in its original condition, or who by any such
process, alters the quality of any such raw material or manufactured or partially
manufactured products so as to reduce its marketable shape or prepare it for any of
the use of industry, or who by any such process, combines any raw material or
manufactured products with other materials or products of the same or of different
kinds and in such manner that the finished products of such process or manufacture
can be put to a special use or uses to which such raw material or manufactured or
partially manufactured in their original condition could not have been put, and who in
addition, alters such raw material or manufactured or partially manufactured
products, or combines the same to produce such finished products for the purpose
of their sale or distribution to others and for their own use for consumption.
Marginal Farmer or Fisher folk – refers to individuals/groups engaged in

subsistence farming or fishing which shall be limited to the sale, barter or exchange
of agricultural or freshwater products produced by themselves and their immediate
family and whose annual net income from such farming or fishing does not exceed
6
Fifty thousand Pesos (P 50,000.00) or the poverty line established by NEDA for the
particular region or locality, whichever is higher;
Market Premises – refers to any open space in the market compound; part
of the market lot consisting of bare ground not covered by market buildings, usually
occupied by transient vendors especially during market days.
Motor Vehicle – means any vehicle propelled by any power other than
muscular power using the public roads, but excluding road rollers, trolley cars, street
sweepers, sprinklers, lawn mowers, bulldozers, graders, forklifts, amphibian trucks,
and cranes if not used on public roads, vehicles that run only on rails or trucks,
tractors, trailers, and traction engines of all kinds used exclusively for agricultural
purposes;
Motorized Tricycle for Hire (MTH) – is a motor vehicle composed of a

motorcycle cab operated to render services to the general public for a fee.
Motorized Tricycle Operators Permit (MTOP) – the document granting

franchise or license to operate issued to a person, natural or juridical, allowing him
to operate tricycle for hire over specified zones.
Municipal Waters – include not only streams, lakes, and tidal waters within
the municipality, not being the subject of private ownership and not comprised within
the national parks, public forest, timber lands, forest reserves or fishery reserves,
but also marine waters include between two lines drawn perpendicularly to the
general coastline from points where boundary lines of the municipality or city touch
the sea at low tide and a third line parallel with the general coastline and fifteen (15)
kilometers from it. Where two (2) municipalities are so situated on the opposite
shores that there is less than fifteen (15) kilometers of marine waters between them,
the third line shall be equally distant from opposite shores of the respective
municipalities;
Occupation – means one’s regular business or employment, or an activity,

which principally takes up one’s time, thought and energies. It includes any calling,
business, trade, profession or vacation.
Operator – includes the owner, manager, administrator, or any other person

who operates or is responsible for the operation of the business establishment or
undertaking.
Occupancy Fee – a fee collected from the occupant of any stalls.
Panel Route Markings – start point of MTH going to the point of destination
& vice-versa.
Peddler - means a person who, either for himself or on commission, travels

from place to place and sell their goods or offers to sell and deliver the same.
Whether a peddler is a wholesale peddler or retail peddler of a particular commodity
shall be determined from the definition of wholesale dealer or retail dealer as
provided in this Ordinance.
Permit – a privilege to engage in a legal activity or business operation.
Person – means every natural or juridical being, susceptible of rights and

obligations or of being the subject of legal relations;
7
Private Place – includes privately-owned streets or yards, rice fields or
farmlands, or lots owned by an individual other than the owner of the animal.
Privilege – means a right or immunity granted as a peculiar benefit,

advantage or favor.
Pub House/Night club – includes beer gardens or places where dancing is

permitted to the public in consideration of any admission, entrance, or any other fee
paid, on or before, or after the dancing, and where Guest Relations Officers (GRO)
or dancers are employed.
Public Market – refers to any place, building, or structure of any kind

designated as such by the local board or council, except public streets, plazas,
parks, and the like.
Public Place – includes national, provincial, municipal, or barangay streets,

parks, plazas, and such other places open to the public.
Rectifier - comprises every person who rectifies, purifies, or refines distilled

spirits or wines by any process other than by original or continuous distillation from
mash, wort, wash, sap, or syrup through continuous closed vessels and pipes until
the manufacture thereof complete. Every wholesale or retail liquor dealer who has in
their possession any still or mash tub, or who keeps any other apparatus for the
purpose of distilling spirits, or in any manner refining distilled spirits, shall also be
regarded as a rectifier and as being engaged in the business of rectifying.
Referee (Sentenciador) – refers to a person who watches and oversees the

proper gaffing of fighting cocks; determines the physical condition of game cocks
and their capability to continue fighting, and decides and makes known his decision
either by word or gesture the result of the cockfighting by announcing the winner or
deciding a tie in a contest game.
Rental – means the value of the consideration, whether in money, or

otherwise, given for the enjoyment or use of a thing.
Residents – refer to natural persons who have their habitual residence in the
municipality where they exercise their civil rights and fulfill their civil obligations, and
to juridical persons for which the law or any other provision creating or recognizing
them fixes their residence in a particular municipality. In the absence of such laws,
juridical persons are residents of municipality where they have their legal residence
or principal place of business or where they conduct their principal business or
occupation.
Restaurant – refers to any place which provides food to the public and
accepts orders from them at a price. This term includes caterers.
Retail – means a sale where the purchaser buys the commodity for their
consumption, irrespective of the quantity of the commodity sold.
Revenue – includes taxes, fees and charges that a state or its political
subdivision collects and receives into the treasury for public purposes.
Services – mean the duties, works or functions performed or discharge by a

government officer, or by a private person contracted by the government, as the
case may be.
8
Stall – refers to any allotted space or booth in the public market where
merchandise of any kind is sold or offered for sale.
Tax – means an enforced contribution, usually monetary in form, levied by

the law-making body on persons and property subject to its jurisdiction for the
precise purpose of supporting government needs.
Warehouse – includes every building or warehouse, or portion thereof where

goods, wares, merchandise, articles or other personal property are received and
stored.
Wholesaler – means a person or entity that resells goods or merchandise at

a profit, the goods being unaltered when resold, is as a general rule wholesale
dealer only with respect to persons who buy for resale.
CHAPTER II
COMMUNITY TAX
ARTICLE 7
THE COMMUNITY TAX
Section 1. Imposition of Tax. There shall be imposed a community tax on

persons, natural or juridical, residing in the municipality.
Section 2. Individuals Liable to Community Tax. Every inhabitant of the

Philippines who is a resident of this municipality, eighteen (18) years of age or over
who has been regularly employed on wage or salary basis for at least (30)
consecutive working days during any calendar year, or who is engaged in business
or corporation, or who owns real property with an aggregate assessed value of One
Thousand (P 1,000.00) Pesos or more, or who is required by law to file an income
tax return shall pay an annual community tax of Five (P 5.00) Pesos and an annual
additional tax of One Peso (P 1.00) for every One Thousand Pesos (P 1,000.00) of
income regardless of whether from business, exercise of profession or from property
which in no case shall exceed Five Thousand Pesos (P 5,000.00).
In case of husband and wife, the additional tax herein imposed shall be based
upon the total property owned by them and the total gross receipts or earnings
derived by them.
Section 3. Juridical Persons Liable to Community Tax. Every corporation

no matter how created or organized, whether domestic or resident-foreign, engaged
in or doing business in the Philippines whose principal office is located in this
Municipality shall pay an annual Community Tax of Five Hundred Pesos (P 500.00)
and an additional tax, which in no case, shall exceed Ten Thousand Pesos
(P 10,000.00) in accordance with the following schedule:
(a) For every Five Thousand (P 5,000.00) Pesos worth of real property in the
Philippines owned by it during the preceding year based on the valuation
used in the payment of real property tax under existing laws, found in the
assessment rolls of this municipality where the real property is situated – Two
(P 2.00) Pesos; and
(b) For every Five Thousand (P 5,000.00) Pesos of gross receipts or earnings
derived by it from its business in the Philippines during the preceding year –
Two (P 2.00) Pesos.
9
The dividends received by a corporation from another shall, for the purpose of
the additional tax, be considered as part of the gross receipts or earnings of
said corporation.
Section 4. Exemptions. The following are exempted from the Community

Tax: Diplomatic and consular representatives; and transient visitors when their stay
in the Philippines does not exceed three (3) months.
Section 5. Place of Payment. The Community Tax shall be paid in the

Office of the Municipal Treasurer or to the deputized Barangay Treasurer.
Section 6. Time of Payment; Penalties for Delinquency.
(a) The community Tax shall accrue on the first (1 st) day of January each year
which shall paid not later than the last date of February of each year.
(b) If a person reaches the age of eighteen (18) years or otherwise loses the
benefit of exemption on or before the last day of June, he shall be liable for
the community tax on the day he reaches such age or upon the day the
exemption ends. However, if a person reaches the age of eighteen (18) years
or loses the benefit of exemption on or before the last day of March, he shall
have twenty (20) days to pay Community Tax without becoming delinquent.
(c) Persons who come to reside in the Philippines or reach the age of eighteen
(18) years on or after the first (1st) day of July of any year, or who cease to
belong to an exempt class on or after the same dare, shall not be subjected
to the Community Tax for that year.
(d) Corporations established and organized on or before the last day of June
shall be liable for the Community Tax for that year. But corporations
established and organized on or before the last day of March shall have
twenty (20) days within which to pay Community Tax without becoming
delinquent. Corporations established and organized on or after the first day of
July shall not be subjected to the Community Tax for that year.
(e) If the tax is not paid within the time prescribed above, there shall be added to
the unpaid amount an interest of twenty-four (24%) percent per annum from
the due date until it is paid.
Section 7. Community Tax Certificate. A Community Tax Certificate shall

be issued to every person or corporation upon payment of the Community Tax. A
Community Tax Certificate may also be issued to any person or corporation not
subject to the Community Tax upon payment of One Peso (P 1.00).
Section 8. Presentation of Community Tax Certificate on Certain

Occasions.
(a) When an individual subject to the Community Tax acknowledges any

document before a notary public, takes the oath of office upon election or
appointment to any position in the government service; receives any license,
certificate, or permit from any public authority; pays any tax or fee, receives
any money from public funds, transacts any official business; or receives any
salary or wage from any person or corporation, it shall be the duty of any
person, officer or corporation with whom such transaction is made or
business done or from whom any salary or wage is received to require such
individual to exhibit the Community Tax Certificate.
10
The presentation of Community Tax Certificate shall not be required in
connection with the registration of a voter.
(b) When through its authorized officers, any corporation subject to the
Community Tax receives any license, certificate, or permit from any public
authority, pays any tax or fee, receives money from the public funds, or
transacts other official business it shall be the duty of the public official with
whom such transaction or business is made or done, to require such
corporation to exhibit the Community Tax Certificate.
(c) The Community Tax Certificate required in the two preceding paragraphs
shall be the one issued for the current year, except for the period from
January until the fifteenth (15th) of April each year, in which case, the
certificate issued for the preceding year shall suffice.
Section 9. Collection and Allocation of proceeds of the Community Tax.
(a) The Municipal Treasurer shall deputize the Barangay Treasurers, subject to
existing laws and regulations, to collect the community tax payable by
individual taxpayers in their respective jurisdictions; provided, however,that
said Barangay treasurer shall be bonded in accordance with existing laws.
(b) One Hundred Percent (100%) of the proceeds of the Community Tax
actually and directly collected by the Municipal Treasurer shall accrue
entirely to the general fund of this Municipality.
(c) The proceeds of the Community Tax collected through the Barangay
Treasurers shall be apportioned as follows:
1) Fifty (50%) percent shall accrue to the general fund of the Municipality;
and
2) Fifty (50%) percent shall accrue to the Barangay where the tax is
collected.
Section 10. Administrative provisions. In case of lost of CTC, the
Municipal Treasurer shall upon due verification shall issue a new CTC in the
amount of One Hundred Pesos (P 100.00) to cover the cost of printing and handling.
CHAPTER III
BUSINESS AND OCCUPATION TAX
ARTICLE 8
TAX AND FEES FOR BUSINESS, TRADE AND OCCUPATION
Section 1. Imposition of Fees for Graduated Business Tax. There is hereby

imposed in the following business in the municipality an annual graduated tax
collectible quarterly, except on those for which fixed taxes are already provided for
as follows:
a) On manufactures, assemblers, repackers, processors, brewers, distillers,

rectifiers, and compounders of liquors, distilled spirits, and wines or
manufacturers of any article of commerce of whatever kind or nature, in
accordance with the following schedule:
11
With gross sales or receipts for preceding Amount of Tax
Calendar year in the amount of: Per Annum
(in Php)
Less than P 10,000.00 199.65
10,000.00 or more but less than 15,000.00 266.20
50,000.00 or more but less than 75,000.00 1,597.20
750,000.00 or more but less than 1,000,000.00 12,100.00
1,000,000.00 or more but less than 2,000,000.00 16,681.50
6,500,000.00 or more at a rate of forty five and thirty eight
percent of onepercent (45.38% of 1%)
Provided that the preceding rates shall apply only to the amount of domestic
sales of manufacturers, assemblers, repackers, processors, brewers, distillers,
rectifiers, and compounders of liquors, distilled spirits and wines or manufacturers of
any articles of commerce of whatever kind or nature other than those classified as
“essential commodities” under section 1 (c)of this article.
PROVIDED FURTHER, that the business enumerated in Section 1 (A) shall

no longer be subject to tax on wholesaler, distributors, or dealers as provided under
Section 1 (B) of this article.
b) On wholesalers, distributors, exporters, producers of or dealers in any article

of commerce of whatever kind or nature including but not limited to the
following.
 Agricultural Products  Egg

 Agricultural supply  Electrical supply
 Appliances  Farm Machineries
 Auto car display/sale  Farm Products
 Auto Parts  Fashion Jewelries
 Auto Supply  Feeds
 Avon, Natasha, Sara Lee & the likes  Feeds Supply
 Bagoong  Finished Carpentry Works
 Bakery/Bakeshop  Fire Extinguisher
 Balloons & Flowers  Firewood
 Beauty Products  Fish and dried Fish
 Beer  Food Products
 General Merchandise  Food Jewelries
 Glassware  Feeds
 Grocery, Mini-grocery  Feeds supply
12
 Hardware  Finished carpentry works
 Hollow Blocks  Food supplement
 Industrial Gases  Footwear
 Junk Products  Frames and Art Supply
 Lechon  Fruit
 Livestock  Furniture
 LPG Products  Garments
 Lumber  Machineries and Parts
 Lumberyard  Marble
 Machineries  Meat Dealer
 Bicycle Products  Medicine Retailing
 Bolo  Motor Parts
 Boutique  Motor supplies
 Bread Vending  Motor Display
 Buko juice/ice cream/ice pop andthe  Motor repair shop
likes canned goods and all other kind  Motorcycle Outlet
of canned goods  Native Products
 Buy and sell of livestock’s andother  Newsstand, NewspaperDealer
agricultural products  Office supplies
 CD/DVD  Oil and lubricants
 Cell phone  Online business
 Cell loading station  Oil repacking
 Cell phone Accessories  Photo Printing
 Chainsaw and chainsaw parts  Plastic ware
 Charcoal  Plastic lamination
 Chemicals fertilizers pesticide  Purified water supply
 Coco lumber  Radio and Parts
 computer services/repair  Ready to wear
 Concrete Products  Religious items
 Construction Products  Rice
 Cosmetics  Office & School Supplies
 Computer services  Slippers/ Shoes/ Sandals
 Drinking Water supply  Soft drinks
 Tire and Tire recapping  Sporting goods
 TV Glass Filter  Tarpaulin printing
 Used Clothing or Ukay-Ukay  Tile
 Vegetable/Fruit bearing seeds  Veterinary and Feeds Supply
 Drugstore/pharmacy, medical and  Watch and Repair Shop
dental supplies and equipment  All Other Similar Establishment
 Dry good
With gross sales or receipts for Amount of Tax

thePreceding calendar year in the per Annum
amount of: (In Php)
Less than P 1,000.00 P21.77
P 1,000.00 or more but less than 2,000.00 40.00
13
1,000,000.00 or more but l less than 2,000,000.00 12,100.00
2,000,000.00 or more at a rate of sixty and half percent
(60%) percent of one (1%) percentin
excess of 2,000,000.00
PROVIDED, that the preceding imposition shall no longer be applied to the

businesses already subject to the “tax on manufacturers, assemblers, repackers,
processors, brewers, distillers, rectifiers and compounders of liquors, distilled spirits
and wines or manufacturers of any article of commerce of whatever kind or nature.
PROVIDED FURTHER, that in no case shall the tax on gross sales of

P 2,000,000.00 or more be less than P 12,100.00.
c) On exporters, and on manufacturers, millers, repackers, or producers, of

essential commodities enumerated hereunder at a rate not exceeding one-
half (1/2) of the rates prescribed under subsections (a), (b) and (d) of this
section:
1. Rice and corn;

2. Wheat, flour, meat, milk, dairy products,locally manufactured canned goods
and other preserved foodstuffs, sugar, salt and other agricultural products
such as corn, palay, sorghum, mongo, coffee, cacao, bananas, rubber, ramie,
peanuts, tangantangan, soybeans, copra, mangoes, pineapple, oranges and
other fruits, cassava, cotton, kapok, hemp, manguey, ramie, and other fibers,
spices, and vegetables; marine, fishponds, and fresh water products such as
bangus, eel, lapu-lapu, prawns, prawn fry, bangus fry, shrimps, crabs and
other crustaceans, seashells and seaweeds in large quantities whether in
their original form or not;
3. Cooking oil and cooking gas;
4. Laundry soap, detergents, and medicine;
5. Agricultural implements, equipment and post-harvest facilities, fertilizers,
pesticides, insecticides, herbicides and other farm inputs;
6. Poultry feeds and other animal feeds;
7. School supplies;
8. Cement;
d) On Retailers;
With gross sales or receipts for the Amount of Tax

Preceding calendar year in the Per Annum
amount of: (%)
400,000.00 or less 2.42%
More than P 400,000.00 P 9,680.00 plus 1.10% in excess of
P 400,000.00
14
Provided, however that barangays shall have the exclusive power to levy
taxes as provided under Section 152 of R.A. 7160 on stores or retailers with gross
sales or receipts for the preceding calendar year of Thirty Thousand Pesos
(P 30,000.00) or less.
e) On contractors and other independent contractors including but not limited to

the following:
Dry-cleaning or dyeing establishments, steam laundries and laundries using

washing services:
 Art and Sign Shops
 Barber shops
 Battery charging shops
 Beauty parlors
 Body Building shops for trucks, cars and tricycles
 Brake Bonding Shops
 Business agents
 Carwash services
 Cinematographic film owners, Lessors and distributors;
 Commercial and Immigration establishments;
 Drinking water deliveries
 Detox/ Foot Spa
 Dry cleaning or dyeing establishments, steam laundries and laundries
usingwashing services
 Engraving, plating and plastic lamination establishments;
 Filling, demolition and salvage works contractor;
 Funeral Parlors;
 Furniture shops
 General engineering, general building and specially contractor as defined
under applicable laws;
 House and/ or sign painters;
 Massage clinics/sauna, Turkish and Swedish baths;
 Master Plumbers
 Milliners and hatters
 Parking lots or establishment for parking purposes;
 Persons engaged in the installation of water system and gas electric light,
heat or power;
 Photographic studios;
 Pneumatic/Manual Vulcanizing shops
 Printers, bookbinders, lithographers;
 Printing Press
 Private detectives or watchman agencies;
 Proprietors or operators of hotels, motel and lodging houses;
 Proprietors or operators of mine drilling apparatus;
 Proprietors or operators of smelting plants;
 Publishers except those engaged in the publication or printing of any
newspapers, magazines, review or bulletin which appears at regular
intervals with fixed prices for subscription and sale which is not devoted
principally to the publication of advertisements;
 Radio station
 Recapping shops;
 Repainting shops of motor vehicle and heavy equipment;
 Repair or welding shops of motor vehicle and heavy equipment;
15
 Repair shops for any kind of mechanical and electrical devices,
instruments apparatus or furniture;
 Sawmills under contract to saw or cut logs belonging to others;
 Shoe repair shops;
 Shops for planting or surfacing and recutting of lumber;
 Slenderizing and body building saloons;
 Smiths Blacksmith, silversmith, key smith, locksmith, or tinsmith;
 Tailoring or dress shops, Modiste shops, haberdashery shops;
 Traveling Boar
 Traveling rice and corn Mill
 Upholstery shops;
 Videoke Machine Manufacturer/Operators
 Vulcanizing shops;
 Warehousing or forwarding services;
 Washing or greasing shops;
 Other similar establishments;
The rate of tax shall be in accordance with the following schedule;
With gross receipts for the preceding Calendar Amount of Tax

Year in the amount of: Per Annum
(in Php)
Less than 5,000.00 P 36.66
2,000,000.00 or more at a rate of Sixty and half percent
(60.5%) percent of one (1%) percent in
excess of 2,000,000.00
Should a contractor undertake to furnish the materials and labor the

construction work, the cost of such materials and labor shall be deducted from his
gross receipts for the purpose of determining due from him under the preceding
paragraph.
f) On other kinds of contractor/s and independent contractors or person/s (natural or

juridical) rendering or offering services for a fee including, but not limited to the
following;
 Accounting firms or offices rendering accounting or bookkeeping services;
 Actuarial or appraising offices;
16
 Advertising agencies;
 Belt and buckle shops;
 Brokering offices (real brokers, customs and similar ones)
 Business management firms / offices;
 Carpentry shops;
 Communications or wires services (radio, telegraph, telefax, etc.)
 Computer or electronic repair centers or shops
 Commission agents
 Consultancy firms/ offices;
 Drafting or fine arts shops; painting or sign shops;
 Employment agency;
 Engineering offices rendering services on architectural, civil, chemical,
electrical, mechanical, mining, sanitary, agricultural, geodetic, electronics,
communications and the like;
 Flower shops not engaged in wholesale or retail but rendering services
upon order of customers;
 Freight services, trucking services;
 House painting shops/ house wiring shops;
 Ice and cold storage for –a- fee
 Interior decoration offices or shops;
 Judo-karate gyms for a-fee;
 Landscaping contracting offices or shops;
 Lathe machine shops;
 Law offices rendering legal or notarial services;
 Lessors, dealers, brokers of real estate
 Medical clinics, dental clinics, optical clinics and similar clinics;
 Operators of dancing, driving, judo-karate schools;
 On travel agencies and travel agents
 On boarding houses, pension houses, motels, apartments, apartelles, and
condominiums
 Subdivision owners/ Private Cemeteries and memorial parks
 Privately-owned markets
 Hospital, Medical clinics, dental clinics, therapeutic clinics, medical
laboratories
 Operators of cable network system
 Towers (smart, globe, sun cellular)
 Arts and Signs/Painting shops
 Drug test Center
 Emission Testing center
 Diagnostic center and laboratory
 Furniture shops
 Ticketing office/Traveling agency
 Money Transfer
 Radio Coverage Services
 Private terminal
 Private educational institutions
 Computer ink refilling
 Internet cafe
 Perma press shops;
 Private hospitals and private educational institutions except those non-
profit and non-stock;
 Promotion offices or agencies; promoters of show, games or
performances;
 Recopying or duplicating, Xerox copying or mimeographing services;
17
 Rental agencies/office/shops renting out for a – fee machines,
apparatuses, equipment, contrivances, bicycles, trucks, cars, farm tractor,
heavy equipment, electronic devices, tapes, furniture and similar kinds;
 Repair centers/shops for home appliances;
 Rental agencies/offices/shops;
 Repair centers/shops for medical equipment;
 Repair shops for computers and other electronic equipment;
 Sculpture shops;
 Service stations for motor vehicle;
 Surveying offices (Private Land Surveying or geodetic);
 Transportation terminals for a – fee;
 Vaciador shops;
 Video coverage services;
 Watch repair centers or shops
 Other similar establishments rendering or offering to render services for a-
fee;
 The rate of tax shall be in accordance with the following schedule;
With gross receipts for the preceding Calendar Year Amount of Tax
in the amount of: Per Annum
(in Php)
Less than 5,000.00 P 36.30
1,000,000.00 or more but less 2,000,000.00 15,306.50
than
2,000,000.00 or more at a rate of Sixty and half percent
(60.5%) percent of one (1%) percent in
excess of 2,000,000.00
g) On the banks and other financial institutions, at the rate of sixty and half percent
(60.5%) of one percent (1%) of the gross receipts of the preceding calendar year
derived from:
Banks and banking institutions whether these transactions are recorded in the
principal office:
1. Interest from loans and discounts – this represents interests earned and actually
collected on loans and discounts. The following is the breakdown:
a) Discounts earned and actually collected in advance bills discounted
18
b) Interest earned and actually collected on demand loan
c) Interest earned and actually collected on time loans, including the earned
portion of interest collected in advance
d) Interest earned and actually collected on mortgage contracts receivables
2. Interest earned and actually collected on interbank loans
3. Rental on property – this represents the following rental income:
a) Earned portion of rental collected in advance from lessees of safety deposit
boxes
b) Rental earned and actually collected from lessees on bank premises and
equipment.
4. Income earned and actually collected from acquired assets
5. Income from sales or exchange of assets and property
6. Cash dividends earned and received on equity investments
7. Bank commissions from lending activities
8. Income component of rentals from financial leasing
9. Interest income from unpaid amount due from delinquent cardholders
and “Finance Charges”
10. Merchant’s Discounts
11. Income from Automated Teller Machine (ATM)
Other Financial institution whether these transactions are recorded in the

principal office:
1. Gross receipts derived from interest commissions and discounts from lending
activities.
2. Income from financial leasing, dividends and rentals on property
3. Profit from exchange or sale of property, insurance premium.
Provided that Gross Receipts of the following business shall not be less than
the minimum Gross Receipts as stated herein:
1. Universal/ Commercial/ Savings P 10, 000,000.00

2. Rural/ Cooperative Bank 4,000,000.00
3. Lending Investor 2,000,000.00
4. Pawnshop 2,000,000.00
Income from sales or exchange of assets
h) On Operators of public utility vehicles maintaining booking office, terminal

or waiting station for the purpose of carrying passengers from this municipality under
a certificate of public convenience and necessity or similar franchises:
Particulars Amount of Tax per Annum

(in Php)
Air-conditioned buses 500.00 per unit
Non – air conditioned buses 300.00 per unit
“Mini” buses 200.00 per unit
Vans 200.00 per unit
Jeepney/Fieras/Tamaraws 200.00 per unit
Multi-cabs 200.00 per unit
Tricycles 100.00 per unit
Section 2. Time of Payment. The annual fee herein imposed shall be

payable within the first twenty (20) days of January.
19
Section 3. Collection of Taxes. The tax must be paid to and collected by the
Municipal Treasurer or his duly authorized representative before any business or
trade activity herein specified can be lawfully begun or pursued and the tax shall be
reckoned from the beginning of the calendar year. When the business is abandoned,
the tax shall not be exacted for a period longer than the end of the calendar quarter.
When the tax has been paid for a period longer than the current quarter and the
business, or trade activity is abandoned, no refund of the tax corresponding to the
unexpired quarter shall be made.
For the purpose of collecting the taxes imposed herein, the municipal
treasurer may designate the Barangay treasurer as his deputy provided that the
latter is properly bonded.
Section 4. Presumptive Income Level. For every tax period, the Treasurer’s
Office shall prepare a stratified schedule of “presumptive income level” to
approximate the gross receipt of each Business classification.
Section 5. Exemption. Business engaged in the production, manufacture,

refining, distribution or sale of oil, gasoline, and other petroleum products shall not
be subject to any local tax imposed in this article
Section 6. Tax on Newly- started Business. In the case of a newly started

business under this section the tax shall be 30.25% of 10% of the capital
investment. In the succeeding calendar year regardless of when the business
started to operate, the tax shall be based on the gross receipts for the preceding
calendar year or any fraction thereof, as provided in the pertinent schedules in this
Article.
Section 7. Additional Line of Business. In case of application for an

additional line of business, it shall be treated in the same manner as new business.
i) On any other business not otherwise subject to the preceding graduated

business tax or succeeding fixed taxes, including but not limited to Day and Night
Club, Day Club, Night Club, Cocktail Lounges, Bar, Cabaret, Dancing Hall, Disco
Pub, Skating Rink, Bowling Alley, Theater and Cinema houses, Real Estate Lessor,
Shopping Centers, Privately-owned Public markets, Lessors of Personal Properties,
Cafes, Cafeterias, Ice Cream and other refreshments parlors, Restaurant, Soda
Fountains, Carenderia, Food Caterers, Motels, Subdivision operators, Dealers in
real estate and any other business, trade or occupation not otherwise subject to
fixed tax, shall be subject to a tax at a rate of two (2%) percent of the gross sales or
receipts of the preceding calendar year.
PROVIDED, that in the case of business establishments engaged in

processing of rubber and other agricultural products or in ball milling, leaching,
smelting, refining, and other processes of gold and other mineral products, the rates
under Section 1, sub-section a) shall apply for that portion of the business which
utilizes their own raw materials, otherwise if the business establishment renders
service for the persons, it shall subject to the tax rate as contractor under
section 1 e).
ARTICLE 9 - TAX ON FOREST CONCESSION
Section 1. Definitions. When used in this Article.
a) Forest Products means Timber, Pup-wood/chipwood, firewood, fuel wood

and minor forest products such as bark, tree tops, resins, gum. Wood, oil,
honey, beawax, nipa, rattan or other forest growth such as, grass, shrub,
20
and flowering plants, the associated water, fish, scenic, historical,
recreational, and geologic resources in forest lands and tiger grasses.
b) Forest lands include the public forest, the permanent forest or the forest
reserves, and forest reservations.
Section 2. Imposition of Tax. There is hereby imposed a tax on forest

concessions and forest products at a rate of two percent (2%) of annual gross
receipts of the concessionaire during the preceding year.
Section 3. Time of Payment. The tax shall be paid once within the first twenty
(20) days of January or in quarterly installments within the first twenty (20) days of
January, April, July and October of each year.
ARTICLE 10 - SITUS TAX
Section 1. The Situs of the Tax
(a) For purposes of collection of the business tax under the “situs” of the tax
law, the following definition of terms and guidelines shall be strictly observed:
1. Principal Office – the head or main office of the businesses appearing in the
pertinent documents submitted to the Securities and Exchange Commission,
or the Department of Trade and Industry, or other appropriate agencies as
the case may be.
The city or municipality specifically mentioned in the articles of the

incorporation or official registration papers as being the official address or
said principal office shall be considered as the situs thereof.
In case there is a transfer or relocation of the principal office to another city or

municipality, it shall be the duty of the owner, operator or manager of the
business to give due notice of such transfer or relocation to the local chief
executive of the city or municipality concerned within fifteen (15) days after
such transfer or relocation is affected.
2. Branch or Sales Office– A fixed place in a locality, which conducts

operation of the business as an extension of the principal office. However,
offices used only as display areas of the products where no stocks or items
are stored for sale although orders for the products may be received thereat,
are not branch or sales office as herein contemplated. A warehouse which
accepts orders and/ or issues sales invoices independent of a branch with
sales office shall be considered as sales office.
3. Warehouse – Building utilized for the storage of products for sale and from
which goods or merchandise are withdrawn for delivery to customers or
dealers, or by persons acting on behalf of the business. A warehouse that
does not accept orders and/or issue sales invoice as aforementioned shall
not be considered a branch or sales office.
4. Plantation- A tract of agriculture land planted to trees or seedlings whether

fruit bearing or not, uniformity spaced or seeded by broadcast methods or
normally arranged to allow highest production. For purpose of this article,
inland fishing ground shall be considered as plantation.
5. Experimental Farm – agricultural lands utilized by a business or corporation

to conduct studies, tests, researches or experiments involving agricultural,
21
agri-business, marine or aquatic livestock, poultry, dairy and quantity of
goods and products.
However, on site sales of commercial quantity made in experimental farms

shall be similarly imposed the corresponding tax under paragraph (b), Section 7 of
this Ordinance.
(b) Sales Allocation
1. All sales made in a locality where there is branch or sales office or

warehouse shall be recorded in said branch or sales office or warehouse
and the tax shall be payable to the city or municipality where the same is
located.
2. In cases where there is no such branch, sales office, plant or plantation in
the locality where the sales is made, the sale shall be recorded in the
principal office along with the sale made by said principal office and the tax
shall accrue to the city or municipality where said principal office is located.
3. In cases where there is factory, project office, plant or plantation in pursuit of
business, thirty percent (30%) of all sales recorded in the principal office
shall be taxable by the city or municipality where the principal office is
located and seventy percent (70%) of all sales recorded in the principal
office shall be taxable by the city or municipality where the factory, project
office, plant or plantation is located.
The sales allocation in (1) and (2) above shall not apply to experimental
farms. LGUs where only experimental farms are located shall not be entitled
to the sales allocation herein provided for.
4. In case of a plantation located in a locality other than that where the factory
is located, said seventy percent (70%) sales allocation shall be divided as
follows;
a. Sixty percent (60%) to the city or municipality where the factory is

located; and
b. Forty percent (40%) to the city or municipality where the plantation is
located.
5. In cases where there are two (2) or more factories, project offices, plants or
plantations located in different localities, the seventy percent (70%) sales
allocation shall be pro-rated among the localities where such factories,
project offices, plants and plantations are located in proportion to their
respective volumes of production during the period for which the tax is due.In
the case of project offices of services and services and other independent
contractors, the term production shall refer to the costs of projects actually
undertaken during the tax period.
6. The foregoing sales allocation under par. (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.
7. Incase of manufactures or producers which engage the services of an

independent contractor to produce or manufacture some of their products,
the rules on Situs of Taxation provided in this article as clarified in the
paragraphs above shall apply except that the factory or plant and warehouse
of the contractor utilized for the production or storage of the manufacturer’s
products shall be considered as the factory or plant and warehouse of the
manufacturer.
22
8. All sales made by the factory, project office, plant or plantation located in
this municipality shall be recorded in the branch or sales office which is
similarly located herein, and shall be taxable by this municipality. In case
there is no branch or sales office or warehouse in this municipality, but the
principal office is located therein, the sales made in this factory shall be
taxable by this municipality along with the sales made in the principal office.
c. Route Sales. Sales made by route trucks, vans or vehicles in this

municipality where a manufacturer, producer, wholesaler, maintains a branch or
sales office or warehouse shall be recorded in the branch or sales office or
warehouse and shall apply accordingly.
The municipality shall tax the sales of the products withdrawn by route trucks
from the branch, sales office or warehouse located herein but sold in another
locality.
ARTICLE 11
FIXED BUSINESS TAXES ON BUSINESS, TRADE AND OCCUPATION
Section 1. Imposition of Fees for Fixed Business Tax. There is hereby

imposed an annual fixed business tax, on the following businesses:
a. On Peddlers- There is hereby imposed a annual tax on peddlers engaged in the

sale of any merchandise or article of commerce within the territorial jurisdiction of
the Municipality at the rate fixed as follows:
Particulars Fees
(in Php)
1. Peddlers of any article or merchandise carried in
trucks, jeeps, delivery panels, cars, or any other
motor vehicles (such as kuliglig) unless otherwise 300.00
provided herein
2. Peddlers of any article or merchandise carried in a
motorized bicycle, tricycle or other similar motorized
vehicles other than those specified in item (1) above 200.00
3. Peddlers of any article or merchandise carried in
cart, carretela or other vehicles drawn by animals 100.00
4. Peddlers of any article or merchandise carried on
bicycle or pedicab 75.00
5. Peddlers or any other article or merchandise
carried by person 50.00
In addition to the above impositions, a peddler of textiles, jewelry, perfume

and other luxury articles shall pay Fifty Pesos (P 50.00) plus other fees as herein
enumerated annually.
b. Cold Storage and Refrigeration Cases:
Particulars Amount of tax

(in Php)
As to total average capacity
Over 50 cu. M 2,000.00
Over 35 but not exceeding 50 cu. M 1,400.00
Over 25 but not exceeding 25 cu. M 1000.00
23
Refrigerating cases with a total storage 200.00
capacity of 4 com but not exceeding 50 cu. M
Refrigerating cases with a total storage 150.00
capacity of less than 4 cu. M
The term “Cold Storage Capacity” in this Section should be understood to

comprise the capacities of the proper cold storage rooms, ice boxes, refrigerating
cases, such as ‘Kelvinators’, refrigerators and other similar cold devices, all taken
together in an establishment.
The municipal Treasurer shall require the owner of the said cold storage
sticker or other markings to attach or made on the devise to indicate payment and
compliance to this ordinance and to pay the cost thereof.
c. Tax on Amusement Devices:
Particulars Amount
of tax
(in Php)
1.) Each Internet Computer Machine 300.00
2.) Each machine or apparatus for Visual 150.00
Entertainment, VHS, CD/DVD Player, Family
Computer and other video players
3.) Each apparatus for weighing persons, fortune 150.00
telling machine and the like
4.) Each vending machine and other machines 200.00
for amusement
5.) Each unit of Videoke Karaoke 300.00
The Municipal Treasurer shall require the owner of the said amusement
devise sticker or other markings to attach or made on the devise to indicate payment
and compliance to this ordinance and to pay the cost thereof.
d. On amusement Places wherein the customers thereof actively participate

without making bets or wagers, including but not limited to the following, unless
otherwise specified:
Amount
Particulars of tax
(in Php)
1 Bath houses, swimming pools, 1,500.00
Resorts, and other similar places
2 Steam baths, saunas and other similar 300.00
establishments/per cubicle
3 Billiard and Pool halls:
Per table 100.00
4 Circuses, carnivals, and the like:
Per day for the first ten days-
Per day thereafter- 500.00
5 Merry go-round, roller coaster, ferries,
swings, shooting galleries and other
similar contrivances:
Per day for the first ten days- 300.00
Per day thereafter per unit of
contrivance-
6 Boxing Stadium 1,500.00
24
7 Boxing Contest- per day 500.00
10 Cockpits 5,000.00
e. Clubs, voluntary Associations or Organizations, except fraternal or

benevolent:
Amount
Particulars of tax
(in Php)
1 Clubs furnishing lodging, food and alcoholic or 1,500.00
intoxicating drinks to their members
2 Clubs furnishing alcoholic or intoxicating drinks 1,200.00
but no food or lodging to the members
3 Clubs furnishing food or lodging but not alcoholic
or intoxicating drinks to their members 700.00
4 Clubs not furnishing food or alcoholic or
intoxicating drinks to their members 500.00
5 Clubs or voluntary organizations: 800.00
Admitting even non-members
f. Magazines and / or Newspaper Stands:
Amount
Particulars of tax
(in Php)
1 First Class 500.00
Those situated in hotels and restaurants p.a
2 Second class 150.00
Those situated in other places p.a
g.Taxes on Billboards, Signboards and Advertisement:
Amount
Particulars of tax
(in Php)
1. Billboards or signboards for
advertisement or business, per square
meter or fraction thereof:
Single face 200.00
Double 300.00
2. On billboards, signs and advertisement
for business and professionals painted on
any building or structure or attached
thereto, per square meter or fraction 50.00
thereof
3. On billboards or signs for 30.00
professionals, per square meter or
fraction thereof -
4. Outdoor advertisement by means of
posters, placards, cardboard panels,
fillers and the like, per piece/month
5. Outdoor advertisement using neon or 50.00
any electrical lights, per square meter -
6. Outdoor advertisements by means of 1.00
balloons, kites and the like Per piece per
day
25
7. Outdoor advertisement painted or 20.00
attached to vehicles, Per square
meter/month.
8. Mass display of signs- amount of tax
per quarter or fraction thereof.
a. From 100-250 display signs 500.00
b. From 251--500 display signs 750.00
c. From 501-750 display signs 1,000.00
d. From 750-1,000 display signs 1,500.00
e. From 1,001 and above-display signs 2,000.00
Section 2. Administrative Provisions;
1. Peddlers who sell only native vegetables, fruits, root crops or food
personally carried by them are exempted from this tax.
2. The official receipt evidencing payment of the tax shall serve as license to
peddle in the municipality. The same shall be carried in the person of the peddler
and shall be produced whenever demanded by the Municipal Treasurer or any of his
deputy treasurers.
3. Signs, signboards or advertisement displayed at the places where the

profession or business advertised is conducted shall be exempted from the
payment of the taxes imposed under this sub-paragraph.
4. Any person desiring to display signs, signboards, billboards or

advertisements shall file a written application on the required form and submit the
necessary plans and description of the advertisement, sign, signboard or billboard to
the building official within the Municipality. The permit issued by the building official
shall be presented to the Municipal Treasurer who shall collect the tax before the
advertisement, sign, signboard is displayed or distributed.
Section 3. Place of Payment of the Tax- the tax imposed under this sub
paragraphs shall be paid to the Municipal Treasurer of the Municipality.
ARTICLE 12
MAYOR’S BUSINESS PERMIT FEE (MBPF)
Section1. Imposition of Fee. There shall be collected an Annual Mayor’s

Business Permit for the issuance of Mayor’s Business Permit to operate a business,
pursue an occupation or calling, or undertake any activity within the municipality.
The permit fee is payable for every distinct or individual business or place
where the business or trade is conducted. One line of business or trade activity does
not become exempt by being conducted with some other business or trade activity
for which the permit fee has been paid.
a. On manufacturers, assemblers, repackers, processors, brewers, distillers,

rectifies and compounders of liquors, distilled spirits and wines or manufacturers of
any article of commerce of whatever kind or nature the permit fee shall be in
If the amount of business

MBPF
tax paid in the preceding
(Php)
year is:
Below 5,000.00 700.00
5,000.00 -10,000.00 1000.00
26
10,000.00 -20,000.00 1,500.00
20,000.00 -50,000.00 4,000.00
Above 50, 000.00 7,000.00
b. On wholesalers, distributors, exporters, producers of, or dealer in any

article of commerce of whatever kind or nature, the annual permit fee shall be in
If the amount of business tax MBPF

paid in the preceding year is: (Php)
Below 5,000.00 700.00
5,000.00 -10,000.00 1000.00
10,000.00 -20,000.00 1,500.00
20,000.00 -50,000.00 4,000.00
Above 50,000.00 5,000.00
c. On exporters, manufacturers. Millers, repackers, or producer of essential

commodities enumerated under section 7, Item c, the annual permit fee shall be in
If the amount of business

MBPF
tax paid in the preceding
(Php)
year is:
Below 5,000.00 700.00
5,000.00 -10,000.00 1,000.00
10,000.00 -20,000.00 1,500.00
20,000.00 -50,000.00 4,000.00
Above 50,000.00 5,000.00
d. On wholesalers, distributor or dealers of the essential commodities

enumerated under Section 7 Item b, the annual permit fee shall be in accordance
with the following schedule:

Below 5,000.00 700.00
5,000.00 -10,000.00 1,000.00
10,000.00 -20,000.00 1,500.00
20,000.00 -50,000.00 4,000.00
Above 50, 000.00 5,000.00
e. On retailers of essential commodities enumerated under Section 7 Item c,

the annual permit fee shall be in accordance with the following schedule:

Below 5,000.00 350.00
5,001.00- 10,000.00 550.00
10,001.00- 20,000.00 700.00
20,001.00- 30,000.00 1,000.00
30,001.00- 50,000.00 1,500.00
50,001.00- 100,000.00 2,000.00
27
100,001.00- 200,000.00 3,500.00
200,001.00- 300,000.00 5,000.00
Above 300,000 7,000.00
f. On retailers of all commodities not classified as essential commodities, the

annual permit fee shall be in accordance with the following schedule:
If the amount of business tax

paid in the preceding year is: MBPF
(Php)
Below 10,000.00 500.00
10,001.00- 20,000.00 700.00
20,001.00- 30,000.00 1,000.00
30,001.00- 50,000.00 1,500.00
50,001.00- 100,000.00 2,000.00
100,001.00- 200,000.00 3,500.00
200,001.00- 300,000.00 5,000.00
Above 300,000.00 7,000.00
g. On contractor and independent contractors including but not limited to

those enumerated under Section & Item e, the annual permit fee shall be in

MBPF
paid in the preceding year is:
(Php)
Below 10,000.00 500.00
10,001.00- 20,000.00 700.00
20,001.00- 30,000.00 1,000.00
30,001.00- 50,000.00 1,500.00
50,001.00- 100,000.00 2,000.00
100,001.00- 200,000.00 3,500.00
200,001.00- 300,000.00 5,000.00
Above 300,000.00 7,000.00
h. On banks and other financial institutions, at the rate of 60.5 % of 1 % of

the gross receipts of the preceding calendar year derived from;
Banks and banking institutions whether these transactions are recorded in the
principal office:
1. Interests from loans and discounts- this represents interest earned and
actually collected on loans and discounts. The following is the breakdown:
a.) Discounts earned and actually collected in advance bills

discounted.
b.) Interest earned and actually collected on demand loan.
c.) Interest earned and actually collected on time loans, including the
earned portions of interest collected in advance.
d.) Interest earned and actually collected on mortgage
constructs
receivables.
2. Interest earned and actually collected on interbank loans.

3. Rental of property- this represents the following rental income.
28
a.) Earned portion of rental collected in advance from lessees of safety
deposits boxes
b.) Rental earned and actually collected on bank premises and equipment.
4. Income earned and actually collected from acquired assets
5. Income from sales or exchange assets
6. Cash dividends earned and received on equity investments
7. Bank commission from lending activities
8. Income components of rentals from financial leasing
9. and “Finance Charges”
10. Merchant’s discount
11. Income from automated teller machine (ATM)
i. Other financial institutions whether these transaction are recorded in the

principal office;
1. Gross receipts derived from interest, commissions and discounts from

lending activities.
2. Income from financial leasing, dividends and rentals on properties
3. Profit from a change or sale of property, insurance premium

Below 5,000.00 1,500.00
5, 001.00 – 10,000.00 3,000.00
10,001.00 -30,000.00 4,000.00
Above 30, 000.00 7,000.00
j.On subdivision operators or real estate developers, the annual permit fee
shall bein accordance with the following schedule:

MBPF
(Php)
Below 20,000.00 1,500.00
20,000.00 -50,000.00 4,000.00
Above 50, 000.00 7,000.00
k. On lessors of real state; buildings for commercial purposes; including

apartments for rent; the annual permit fee shall be in accordance with the following
schedule:

paid in the preceding year is: MBPF
(Php)
Below 10,000.00 500.00

10,001.00- 20,000.00 700.00
20,001.00 - 30,000.00 1,000.00
30,001.00- 50,000.00 1,500.00
50,001.00- 100,000.00 2,500.00
100,001.00- 200,000.00 3,500.00
200,001.00- 300,000.00 5,000.00
Above 300,000.00 7,000.00
l. On private cemeteries or memorial parks, the annual permit fee shall be in

29
MBPF
(Php)
Below 10,000.00 500.00
10,001.00- 20,000.00 700.00
20,001.00- 30,000.00 1,000.00
30,001.00- 50,000.00 1,500.00
50,001.00- 100,000.00 2,500.00
100,001.00- 200,000.00 3,500.00
200,001.00- 300,000.00 5,000.00
Above 300,000.00 7,000.00
m. On operators of theaters and cinema houses; video-movie houses utilizing

DVD players or other similar apparatus and other show-houses which are open to
the public for-a-fee, the annual permit fee shall be in accordance to the following
schedule:

Below 10,000.00 300.00
10,001.00- 20,000.00 700.00
20,001.00- 30,000.00 1,000.00
30,001.00- 50,000.00 1,500.00
50,001.00- 100,000.00 2,500.00
100,001.00- 200,000.00 3,500.00
200,001.00- 300,000.00 5,000.00
Above 300,000.00 7,000.00
n. On proprietors of amusement devices for-a-fee, including but not limited to

the following:
MBPF
Particulars
(Php)
Videoke machine 300.00/unit
Other amusement devices 300.00/unit
Section 2. Special Permit Fee for Non-Business Taxpayers.
Assets Size MPF

Characteristics (in Php) (in Php)
Small Below- 500,000.00 1,000.00
Medium 500,001.00-
1,500.00
2,000,000.00
Large 2,000,000.00 above 5,000.00
Section 3. Special Permit Fee for Ambulant Vendors, small businesses

(Sari-sari Store) and Buying Station.
Ambulant vendors selling barbecue, banana cue, cigarette vendors, etc;

with no fixed business establishment, small sari-sari stores with a gross sales of less
than P 30,000.00 per year and agricultural buying station such as oil palm, banana
30
and other agricultural products which shall buy in weekly or monthly basis shall be
given a special permit by the Municipal Mayor based on the following schedules;
MPF
Characteristics (in Php)
Ambulant Vendors 300.00
Sari-sari Store 500.00
Buying Station 1,500.00
Section 4. Rules and Regulations:
1. Stores or retailers with fixed business establishments in a barangay whose

gross sales or receipts for the preceding year do not exceed P 30,000.00 shall be
taxable exclusively by the barangay. Those whose gross sales or receipts exceeds
P 30,000.00 shall be taxable by the municipality, however, the barangay government
could not collect such tax without a permit issued by the mayor.
2. The barangay shall have the power to collect this business tax on retailer
only if it had levied the tax pursuant to an ordinance duly enacted by the
Sanggunian.
3. Ambulant vendors such as cigarette, fruit, food and other vendors

operating within the municipality shall secure permit from the municipal mayor. The
business tax shall be paid to the barangay if the gross sales will not exceed
P 30,000.00 per annum.
4. No person, natural or juridical shall buy any agricultural products for

business purposes in any places within the Municipality except in a legitimate buying
station.
Section 5. Permit Fee for Newly-Started or Transferred Business, Trade

or Commercial Undertaking. The mayors permit fee on newly-started or newly-
transferred business, trade or commercial shall be based on business’ initial capital.
The annual permit fee is in accordance with the following schedule:
Particulars MBPF
(in Php)
Below 20,000.00 200.00
20,000.00- 40,000.00 300.00
40,001.00 - 100,000.00 700.00
100,001.00 - 200,000.00 1,500.00
200,001.00 - 300,000.00 1,750.00
300,001.00 - 400,000.00 2,000.00
400,001.00 - 500,000.00 2,500.00
500,000.00 - 600,000.00 3,000.00
600,001.00 - 700,000.00 3,250.00
700,001.00 - 800,000.00 3,500.00
800,001.00 - 900,000.00 3,750.00
900,000.00 - 1,000,000.00 4,000.00
1,000,000.00 - 5,000,000.00 5,000.00
5,000,000.00 - 10,000,000.00 5,000.00
10,000,000.00 - 15,000,000.00 7,000.00
15,000,000.00 - 25,000,000.00 9,000.00
25,000,000.00 - 50,000,000.00 14,000.00
50,000,000.00 - Above 20,000.00
31
Section 6. Time and Manner of Payment. The fee imposed in the above-
mentioned sections shall be paid to the Municipal Treasurer upon approval of the
application. No business or trade activity can be lawfully begun or pursued in the
Municipality without the corresponding Mayor’s permit.
In case of renewal thereof, the permit fee shall be paid within the first twenty
(20) days of January of each year.
Section 7.Surcharges for Late Payment. In case of failure to pay the

permit fee or renew the permit within the prescribed period, there shall be a
surcharge of (25%) on the original amount due, such as surcharge to be paid at the
same time and in the same manner as the fee is due.
Section 8. Business Inspection Fee. Any business operation in the

Municipality of Pikit shall be charged an inspection fee of Two hundred pesos
(P 200.00) from the services rendered by business permit and license inspectors.
The inspection fee shall be uniformed to all businesses and establishment operating
in this Municipality and shall be payable per annum which shall be due with other
regulatory fees.
For a newly-started business or activity that starts to operate after January

20, the fee shall be paid before any business or activity can be lawfully begun or
pursued, and the fee shall be reckoned from the beginning of the calendar quarter. If
the fee has been paid for a period longer than current quarter and the business
activity is abandoned, no refund of the fee corresponding to the unexpired quarter or
quarters shall be made.
Section 9. Administrative Provisions.
(a) Supervision and control over establishments and places. The

Municipal mayor shall supervise and regulate all establishments and places
within the municipality which is 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,
healthy, and sanitary conditions in the municipality.
(b) Application for Mayors Permit: Form Statement. An application for

a Mayor’s permit shall be filed with the Office of The Municipal 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 and undertaking that is to be conducted, and
such other data or information as may be required.
1. For a new-started business

a. Application form duly filled-up
b. Location sketch of the new business
c. Community Tax Certificate
d. Zoning Clearance
e. Occupancy Permit
f. Fire Safety Inspection Clearance
g. Sanitary Inspection
h. Tax Exemption (if applicable)
i. Tax Clearance
j. Barangay Clearance for business
k. Paid-up capital of the business as shown in the Articles of
Incorporation, if a corporation or partnership, or a sworn statement
32
of the capital invested by the owner or operator, if a sole
proprietorship
l. Three (3) passport size pictures of the owner or operator or in
cases of a partnership or corporation the picture of the senior
managing partners and that of the President or General Manager
m. ESWM Certificate
n. Annual Electrical Inspection Certificate
o. Other clearances depending on the nature of business applied for:
as required.
 DTI  CDA
 NTC  DENR
 BFAD  DepEd
 DOLE  DOH
 LTO  SEC
 NFA
 DOE
o. Lease contract, if applicable
2. For renewal of existing business permits

p. Application form duly filled-up
q. Community Tax Certificate
r. Tax Clearance
s. Barangay Clearance for Business
t. Previous years mayor’s permit, Assessment and validated Official
Receipt (Photocopy)
u. BIR quarterly/ annual payments as required
v. Fire safety inspection certificate
w. ESWM certificate
x. Sanitary Permit
y. Lease of contract if applicable
z. Tax Exemption if applicable
aa. Annual Electrical Inspection Certificate
Upon submission of application, it shall be the duty of the proper authorities

toverify if other Municipal requirements regarding the operation of the business or
activity such as sanitary requirements, as well as other safety requirements are
complied with. The permit to operate shall be issued only upon compliance which
such safety requirements and after the payment of the corresponding inspection
fees and other impositions required by the Revenue Code and municipal tax
ordinances.
Any false statement deliberately made by the applicant shall constitute sufficient
ground for denying or revoking the permit issued by the Mayor, and the applicant or
licensee may be prosecuted in accordance with the penalties provided in this Article.
A Mayors Permit shall be refused to any person:

(1) Who previously violated any ordinance or regulations governing permits
granted
(2) Whose business establishments or undertaking does not conform with
the zoning regulations and safety
(3) Who has an unsettled tax obligation, debt, or other liability to the
Municipal government; and,
(4) Who is qualified under any provision of law or ordinance to establish, or
operate the business being applied for.
33
(c) Issuance of permit; Contents of Permit. Upon approval of the application
of Mayor’s Permit, two (2) copies of the application duly signed by the
Municipal Mayor shall be returned to the applicant. One (1) copy shall be
presented to the Municipal Treasurer as basis for the collection of the
Mayor’s Permit fee and the corresponding business tax.
The Mayor’s Permit, including the Business Plate, shall be issued by the
Municipal Mayor upon the presentation of the official receipt issued by the
Municipal Treasurer for the payment of business tax.
Every permit issued by the mayor shall show the name and the residence of
the applicant, his nationality and marital status, nature of the organization,
that is whether the business is sole proprietorship, corporation or
partnership, location of the business, date of issue and expiration of the
permit and such other information as may be deemed necessary.
(d) Issuance of Duplicate Copy of Mayor’s Permit for Lost, Stolen or

Destroyed permit. The Municipal Mayor shall, upon the presentation of
affidavit of loss or satisfactory proof that the original of the permit has been
lost, stolen or destroyed, issue the duplicate of the permit upon payment of
One Hundred Fifty Pesos (P150.00).
(e) Posting of Permit and Business Plate. Every permittee shall keep his
permit conspicuously posted at all times in his place of business or office;
they shall keep the permit in his person. The permit shall be immediately
produced upon demand by the Municipal Mayor. The Municipal Treasurer or
any of their duly authorized representative at any case of inspection.
(f) Duration of Permit Renewal. The mayor’s Permit shall be granted for the
period of not more than one (1) year and shall expire on the thirty-first (31 st)
of December following the date of issuance unless revoked or surrendered
earlier. Every permit shall cease to be in force upon revocation or surrender
thereof. The permit issued shall be renewed within the first-twenty (20) days
of January. It shall have a continuing validity only upon renewal thereof and
payment of the corresponding fee.
(g) Revocation of permit. When a person doing business under the provisions
of this Code violates any provision of this Article, refuses to pay an
indebtedness or liability to the Municipality or abuses his privilege to do
business to the injury of the public moral or peace; or when a place of such
business is established is being conducted in an disorderly or unlawful
manner, is a nuisance, or is permitted to be used as a resort for disorderly
characters, criminal or women of ill-repute, the Municipal Mayor may, after
investigation, revoke the Mayor’s Permit. Such revocation shall operate to
forfeit all sums which may have been paid in respect of said privilege, in
addition to the fine and imprisonment that maybe imposed by the Court for
violation of any provision of this Ordinance governing the establishment and
maintenance of business, and to prohibit the exercise thereof by the person
whose privilege is revoked, until restores by the Sangguniang Bayan.
(h) Penalty. Any violation of the provisions of this Article shall be punished by
a fine of not less than One Thousand Pesos (P 1,000.00) but not more than
Two Thousand Five Hundred Pesos (P 2,500.00) or imprisonment of not
less than one (1) month but not more than six (6) months or both such fine
and imprisonment, at the discretion of the court.
34
ARTICLE 13
PERMIT FEE FOR COCKPITS OWNERS/OPERATORS/LICENSES/
PROMOTER AND COCKPIT PERSONNEL
Section 1. Imposition of Fees. There shall be collected an annual Mayor’s

Permit Fees/Special Mayor’s Permit per day from both owner/operator/licensees and
personnel of the cockpit, as follows:
Particulars Fees
(in Php)
From the Owner/ Operator/ Licensee of
the Cockpit:
1. Application Filing Fee 1,000.00
2. Annual Cockpit Permit Fee 7,000.00
From cockpit personnel:
1. Promoter/ Host 1,600.00
2. Pit Manager 1,400.00
3. Referee 1,000.00
4. Bet taker “Kristo” 800.00
(Inside/Outside of the Rueda)
5. Bet Manager “Maciador/ Kasador” 200.00
6. Gaffer “ Mananari” 200.00
7. Cashier 200.00
8. Derby (Matchmaker) 200.00
Special permit fee:
Karambola P500.00/day
Hack fight (Fiesta) P500.00/day
Derby
1. Two-cock P500.00/day
2. Three-cock P 1,000/day
3. Four-cock P 1,500/day
4. Five-cock P 2,000/day
Section 2. Time and Manner of Payment.
(a) The annual application filing fee is payable to the Municipal Treasurer
upon application for the permit or license to operate and maintain
cockpits.
(b) The annual cockpit permit fee is payable upon application for a permit
before a cockpit shall be allowed to operate and within the first 20 days
of January of each year in case of renewal thereof.
(c) The permit fees on cockpit personnel shall be paid before they
participate in a cockfight and shall be paid annually upon renewal of the
permit on the birth month of the permittee.
(a) Ownership, operation and management of cockpit. Only Filipino citizens

not otherwise inhibit by existing ordinances or laws shall be allowed to
own, manage and operate cockpits. Cooperative capitalization is
encouraged.
(b) Establishment of cockpit. The Sangguniang Bayan shall determine the

number of cockpits to be allowed in this municipality.
35
(c) Cockpit-size and construction. Cockpits shall be constructed and
operated within the appropriate areas as prescribe in the Zoning Law or
ordinance. In the absence of such law or ordinance, the Municipal Mayor
shall see to it that no cockpits are constructed within or near existing
residential or commercial areas, hospitals, school buildings, churches or
other public buildings. Owners, lessees, or operators of cockpits which
are now in existence and do not conform to this requirement are
required to comply with these provisions within a period to be specified
by the Municipal Mayor. Approval or issuance of building permits for the
construction of cockpits shall be made by the Municipal Engineer in
accordance with existing ordinances, laws and practices.
(d) Only duly registered and licensed promoters, referees, cashiers, bet
managers, pit referees, bet takers, or gaffers shall take part in all kinds
of cockfights held in this Municipality. No operator or owner of a cockpit
shall employ or allow participating in a cockfight any of the above-
mentioned personnel unless he has registered and paid the fee herein
required.
( e) Holding of cockfights -. Except as provided for in this Article, cockfighting

shall be allowed in this municipality only in licensed cockpits during
Sundays and Legal holidays and during local fiestas for not more than
three (3) days. It may also be held during Municipal Agricultural,
Commercial, or Industrial fairs, carnival or exposition for similar period of
three (3) days upon resolution of the Sangguniang Bayan. No
cockfighting on the occasion of such affair, carnival or exposition shall
be allowed within the month of local fiesta or for more than two (2)
occasions a year. No cockfighting shall be held on December 30 (Rizal
Day), June 12 (Philippine Independence day), November 30, (Bonifacio
Day), Last Sunday of August ( National Heroes Day), Holy Thursday and
Good Friday, Election or Referendum day and during registration days
for such election or referendum.
(f) Regular cockfights, those held during Sundays, legal holidays and local
fiestas and International Derby shall be excluded from the payment of
fees herein imposed.
(g) Cockfighting for entertainment of tourists or for charitable purposes.

Subject to the preceding sub-section hereof, the holding of cockfights
may also be allowed for the entertainment of foreign dignitaries or for
tourists, or for returning Filipinos commonly known as “Balikbayans”, or
for the support of national fund-raising campaigns for charitable
purposes as may be authorized upon resolution of the Sangguniang
Bayan in licensed cockpits or in playgrounds or parks. This privilege
shall be extended only for a period not exceeding three (3) days within a
year.
(h) Upon payment of the fees herein imposed, the corresponding Mayor’s
Permit shall be issued.
(i). Cockpits operating without the required permit shall be subject to closure
search and seizure by the PNP upon recommendation of the Treasurer
with the approval of the LCE after due notice.
Section 4. Penalty. Any violation of the provisions of this Article shall be

punished by a fine of not less than One Thousand Pesos (P 1,000.00) but not more
than Two Thousand Five Hundred Pesos (P 2,500.00) or imprisonment of not less
36
than One (1) month but not more than Six (6) months or both such fine and
imprisonment at the discretion of the Court.
ARTICLE 14
FEES ON IMPOUNDING OF ASTRAY ANIMALS
Section 1. DEFINITIONS. When used in this Article.
(a) Astray Animal means an animal which is set loose unrestrained, and not
under the complete control of its owner, or the charge in possession thereof
found roaming at-large in public or private places whether fettered or not.
(b) Public Place includes national, provincial or barangay roads or streets,

parks, plazas and such other places open tom public.
(c) Private Place includes privately owned streets or yards, rice fields or
farmlands or lots owned by individual other than the owner of the animal.
(d) Large Cattle includes horses, mules, assess, carabaos, cows, and other
domestic members of the bovine family.
(e) Small Animals, includes poultry and fowl
(f) All other animals includes pig, goat, dogs and sheep.
Section 2. Imposition of Fee. There shall be imposed the following fees as

poundage fee for each day or fraction thereof on each head of astray animal found
running or roaming at large, or fettered in public or private places:
Amount of Fee
(a) Large Animals P 200.00/day
(b) Small Animals P 10.00/day
(c) All other Animals P100.00/day
Section 3. Time of Payment. The impounding fee shall be paid to the

Municipal Treasurer or to the duly authorized Brgy. Treasurer prior to the release of
the impounded animal to its owner.
(a) For purposes of this Article, the Barangay Officials/Tanods or his duly
authorized representative of the Barangay in the Municipality are hereby
authorized to apprehend and impound astray animals in the municipal
corral or a place duly designated for such purpose. He shall also cause
the posting of notice of the impounded astray animals in the Municipal Hall
for seven (7) consecutive days, starting one day after the animal is
impounded, within which the owner is required to claim and establish
ownership of the impounded animal. The Municipal Mayor and Municipal
Treasurer shall be informed of the impounding.
(b) Impounded animals not claimed within fifteen (15) days after the date of
impounding shall be sold at public auction under the following procedures:
1. The Municipal Treasurer shall post notice for seven (7) days in five (5)
places including the main door of the Municipal Hall and the public
markets. The animal shall be sold to the highest bidder. Within seven
37
(7) days after the auction sale, the Municipal Treasurer shall make a
report of the proceedings in writing to the Municipal Mayor.
2. The owner may stop the sale by paying at any time before or during
the auction sale, the impounding fees due and the cost of the
advertisement and conduct of sale to the Municipal Treasurer,
otherwise, the sale shall proceed.
3. The proceeds of the sale shall be applied to satisfy the cost of
impounding, advertisement and conduct of sale. The residue over
these costs shall accrue to the General Fund of the Municipality.
4. In case the impounded animal is not disposed of within the seven (7)
days from the date of notice of public auction, the same shall be
considered sold to the Municipal Government for the amount
equivalent to the poundage fees due.
Section 5. Penalty. Owners whose animals are caught straying and incurring
damage to plants and properties shall pay the following fines.
Particulars Large Cattle Small Animals Other Animals, poultry
(a) First Offense P 300.00 10.00 50.00
(b) Second Offense 500.00 15.00 100.00
(c) Third Offense 1,000.00 25.00 500.00
And each subsequent offense
In addition to the fine, the owners shall pay the amount of damage incurred, if
any, to the property owner based on assessment made by the Municipal assessor or
any competent authority.
ARTICLE 15
PERMIT FEE ON CARAVANS AND OTHER PARADES
Section 1. Imposition of Fee. There shall be collected a Mayor’s Permit Fee

of P 500.00 per day on every caravan and other parades using banners, floats or
musical instruments carried on in this municipality.
Section 2. Time and Manner of Payment. The fee imposed herein shall be
due and payable to the Municipal Treasurer upon application for a permit tothe
Municipal Mayor at least five (5) days before the scheduled date of the caravanor
parade and on such activity shall be held.
Section 3. Exemption. Civic and military parades as well as religious

processions shall not be required to pay the permit fee imposed in this Article.
(a) Any persons who shall hold a parade within this municipality shall first obtain a
Mayor’s Permit from the Municipal Mayor before undertaking the activity. For
this purpose, a written application in a prescribed form shall indicate the
name, address of the applicant, the description of the activity, the place or
places where the same will be conducted and such other pertinent
information as may be required.
38
(b) The Station Commander of the Philippine National Police shall promulgate the
necessary rules and regulations to maintain an orderly and peaceful conduct
of the activities may be lawfully conducted.

punished by afine of not less than One thousand Pesos (P 1,000.00) but not more
than Two Thousand Five Hundred Pesos (P 2,500.00).
CHAPTER IV
INSPECTION AND REGISTRATION FEES
ARTICLE 16
FEES FOR SEALING AND LICENSING OF WEIGHTS AND MEASURES
Section 1. Administrative Provision. All instruments of weights and

measures either for use or for sale shall be tested against the secondary standards
in the Municipal Treasurer’s Office.
Section 2. Imposition of Fees. Every person, partnership or corporation,

before using or selling instruments of weights and measures except bar weighing
scale “espada” which is strictly prohibited for use within the municipality, shall first
have them sealed and licensed annually and pay to the municipal treasurer, the
following fees:
a) For sealing linear metric measure of:

Not over one (1) Meter 100.00
Over One (1) meter 150.00
b) For sealing metric measures with a
capacity of:
Not over ten (10) liters 100.00
Over ten (10) liters 150.00
c) For sealing metric instruments of weights:
Those with capacity of not more than 100.00
ten (10) kgs
Those with capacity of
More than ten kgs but not more than
one hundred twenty (120 kgs) 200.00
Those of capacity of more than one 300.00
hundred twenty kgs but not more than
Three Hundred kgs
Those of capacity of more than three 500.00

hundred but not more than three
thousand kgs
Those with capacity of more than 1,000.00
three thousand kgs
For Sealing of gasoline/
diesel pumps
Per pump 100.00
For Sealing of (oil dispenser )
Per pump 100.00
For sealing apothecary balances
of precision. 100.00
39
Section 3. Exemptions. All instruments determining weights and measures,
used in the government work or maintained for public use by the national
government, or any local government unit shall be tested and sealed free of charge.
Section 4. Time of Payment, Surcharge for Late Payment. The above fees
shall be paid when the weights or measures are sealed and the receipts for payment
shall be renewed once a year and the fees therefore paid on or before the
anniversary date. Failure to have the instruments tested or retested and
corresponding fees therefore paid within the prescribed period shall subject the
owner or user to a surcharge of one hundred per cent (100%) rates.
Section 5. Forms and Duration of License for Weight and Measure.The

receipt for the fee charged for the sealing of weight and measure shall serve as
license to use such instrument for one (1) year from the date of sealing, unless
deterioration or damage which renders the weight or measure inaccurate occurs
within the period. When the license is removed, the same shall expire on the same
day and month of the year following its original issuance. Such license shall be
preserve by the owner and together with the weights and measure covered by the
license, shall be exhibited on demand by the Municipal Treasurer.
Section 6. Inspection of Weight and Measure. The municipal treasurer or

his duly authorize representative shall inspect and test balance on scale weights and
measure and report upon the condition thereof to the office of the municipal
treasurer. It shall be their duty to secure evidence of infringement of the law or the
commission of fraud in the weights and measures or neglect of duty on the part of
the officer engaged in sealing weights and measures.
Section 7. Confiscation of Defective Instrument of Weight and Measure.

Any defective instrument of weight and measure may be confiscated by the duly
authorize deputy of the municipal Treasurer, if its defect in such that it can readily
and securely be repaired, shall be confiscated by any duly authorize representative
of the Municipal Treasurer and deposited in the office of the Municipal Treasurer.
Section 8. Fraudulent Practices Relative to Weights and Measures. The

following acts related to weights and measures are prohibited;
(a) For any person other than the official sealer of weights and measures who
placesan official tag or seal upon any instrument of weight and measure or
attached it thereto, or who fraudulently imitates any mark, stamp, brand, tag,
or other characteristic signs used to indicate that the weights and measures
have been officially tested ,calibrated , sealed; or inspected;
(b) for any person who imitate any seal, sticker , mark stamp, brand, tag or
other characteristic design used to indicate that such instrument of weight or
measure has been officially tested, calibrated, sealed or inspected;
(c) for any person other than the official sealer or his duly authorized
representative to alter in any way the certificate given by the sealer as an
acknowledgement that the weights and measures mentioned therein have
been duly sealed tested, calibrated or inspected;
(d) for any person to make or knowingly sells or uses any false or counterfeit
seal. Sticker, brand, stamp, tag, certificate or license or any dye for printing or
making the same or any characteristic sign used to indicate that such
instrument of weight or measure has been officially tested, calibrated, sealed,
or inspected;
40
(e) for any person other than the official sealer or his duly authorized
representative to alter the written or printed figures, letters or symbols on any
official seal, sticker, receipt, stamp, tag, certificate, or license used or issued;
(f) for any person to use or reuse any restored, altered, expired, damaged,
stamp, tag, certificate or license for the proposed of making it appear that the
instrument of weight or measure has been tested, calibrated, sealed or
inspected;
(g) for any person engaged in the buying and selling of consumer of
consumer products or of furnishing services the value of which estimated by
weight or measure to possess, use or maintain with intention to use any
scale, balance, weight or measure that has not been sealed or if previously
sealed, the license therefore has been expired and has not been renewed in
due time;
(h) for any person to fraudulently alter any scale, balance, weight or measure
after its officially sealed;
(i) for any person to fraudulently give short weight or measure in the making
of a scale;
(j) for any person, assuming to determine truly the weight or measure of any
article brought or sold by weight or measure to fraudulently misrepresent the
weight or measure thereof;
(k) for any person to procure the commission of any such offense
abovementioned by another;
Instruments officially sealed at some previous time which have remained

unaltered and accurate and the seal or tag officially affixed therein remains intact
and in the same position or condition in which it was placed by the official sealer or
his duly authorized representative shall, if presented for sealing, be sealed promptly
on demand by the official sealer or his duly authorized representative without
penalty except a surcharge equal to two( 2) times the regular fee fixed by law for
the sealing of an instrument of its class, this surcharge to be collected and
accounted for the Municipal Treasurer in the same manner as the regular fees for
sealing such instruments;
Section 9. Penalties:
(a) Unlawful Possession and Use of Unsealed Weights and Measures.

Any business owner/operator who will use defective/unsealed unit shall be
punished by a fine of;
For Small First Offense P 300.00 have it calibrated by the

Scale : Municipal Treasurer and pay the
calibration fee.
Second Confiscation of Weight & Measure
Offense
Third Offense Closure of Business Establishment
For Big First Offense P 1,500.00 have it calibrated by the

Scale: Municipal Treasurer and pay the
calibration fee.
Second Confiscation of Weight & Measure
41
Offense
(b) Alteration or Fraudulent Use of Instrument of Weight and Measure.
Any person who with fraudulent intent to alter any scale or balance, weight or
measure after it is officially sealed or not, or any person who fraudulent gives weight
or measure in the making of sale. Or who fraudulent takes excessive weight or
measure in the making of a purchase, or who assuming to determine truly the weight
or measure, fraudulently misrepresents the weight or measure shall be punished by
a fine of;
For Small First Offense P 1,000.00 have it calibrated by the

Scale : Mun. Treasurer
Second Offense Confiscation of Weight & Measure
For Big Scale: First Offense P 2,500.00 have it calibrated by the

Mun. treasurer
Second Offense Confiscation of Weight & Measure
ARTICLE 17
BUILDING PERMIT AND OTHER RELATED FEES
Section 1. General Provision. Pursuant to Section 203 of the National

Building Code (PD 1096) , No person , firm or corporation, including any agency or
instrumentality of the government shall erect, construct, alter, repair, move, convert
or demolish any building or structure or cause the same to be done without first
obtaining a building permit therefore from the building official of this municipality.
Section 2. Scope and Application.
a. The scope of this code shall cover the following disciplines; architectural,
civil/structural, electrical, mechanical, sanitary, plumbing and electronics. This
shall also apply to the design, location, sitting, construction, alteration, repair,
conversion, use occupancy, maintenance, moving, demolition of, and addition
to public and private buildings and structures, except traditional indigenous
family dwelling and those covered by Batas Pambansa Bilang 220, otherwise
known as the “Economic and Socialized Housing Projects”.
b. Existing building or structure without appropriate building permit/certificate

of occupancy maybe legalized and issued the necessary permits and
certificates, provided, they are made to conform to these rules and
regulations. However, they shall be subject to the imposition of penalties,
surcharges, fines and other appropriate measures.
c. The applicable and consistent provision of the allied professional codes

and other government agency codes as provided by the DPWH secretary
shall serve as the referral codes of PD 1096.
Section 3. General Building Requirements
a. All buildings or structure as well as accessory facilities thereto conformed

in all aspects to principles of safe construction and must be suited to the
purpose for which they are designed.
42
b. Buildings or structures intended to be use for the manufacture and/or
production of any kind of article or product shall observe adequate
environmental safeguards
c. Buildings or structures and all parts thereof as well as all facilities found
therein shall be maintained in safe, sanitary and good condition.
Section 4. Site Requirements. The land or site upon which well be

constructed any building or structure, or any ancillary or auxiliary facility thereto,
shall be sanitary hygienic or safe. In the case of sites or building intended for use as
human habitation or abode, the same shall be at a safe distance, as determined by
competent authorities, from streams or bodies of water and/or sources of air
considered to be polluted: from volcano or volcanic site and/or any other building
considered to be a potential source of fire or explosion.
Section 5. Administrative Provisions. It shall be unlawful for any person,

firm or corporation to erect construct, enlarge, alter, repair, improve, remove,
convert, demolish, equip, use, occupy, or maintain any building or structure or cause
the same to be done contrary to or in violation of any provision of the Code.
Any person, firm or corporation who shall violate any of the provisions of the
Code and/or commit any act hereby declare to be unlawful shall, upon conviction, be
punished by a fine of not more than Two Thousand Five Hundred Pesos(P 2,500.00)
or by imprisonment of not more than Six months or by both such fine and
imprisonment at the discretion of the court without prejudice to the imposition of a
higher penalty under the provision of the National Building Code. If the violator is a
corporation firm, partnership and association, the penalty shall be imposed upon its
officials responsible for such violations.
Section 6. Classification and General Requirements of all Buildings by

Use or Occupancy. As provided in National Building Code.
Section 7. Fees. Fees as provided under Rule III of IRR promulgated

pursuant to P.D. 1096 entitled “The National Building Code” shall be imposed on
every application for permit and certification of occupancy, as follows:
Particulars Fee (in Php)

Filing fee 100.00
Processing fee 100.00
Section 8. Time of Payment. The fees imposed by the Department of Public

Works and Highways and its subsequent issuances pertaining to building,
occupancy and other construction permits and inspection fees shall be paid to the
Municipal Treasurer after securing the required permit from the Municipal Mayor.
Section 9. Exemption. Public buildings and traditional indigenous family

dwellings shall be exempt from payment of building permit fees. As used in the code
the term “traditional indigenous family dwellings” means a dwelling intended for
the use and occupancy by the family of the owner only and constructed of native
materials such as bamboo, nipa, logs or lumber, the total cost of which does not
exceed P 15,000.00.
ARTICLE 18
PERMIT FEE FOR THE TEMPORARY USE OF ROADS, STREETS AND
SIDEWALKS, ALLEYS, PATIOS, PLAZAS AND PLAYGROUND
43
Section 1. Imposition of fee. Any person that shall temporarily use and/or
occupy a street, sidewalk, or alley or portion thereof in this municipality in connection
with their construction works and other purposes, shall secure a mayor’s permit and
pay a fee based on The National Building Code P.D. 1096.
1) Use of sidewalk:
a. Up to 20 sq. meters of 240.00
sidewalk per week;
b. Every sq. meter or fraction 12.00
thereof of frontage in excess of 20
lineal meters , per week
2. Portion of Scaffolding Occupying
Public Areas:
a) Up to 10 lineal meters of 200.00
frontage per week
b) Every lineal meter or fraction 12.00
thereof of frontage in excess of 20
lineal meters per week.
2) Others/day 150.00
Section 2. Exemption. For wake and other charitable, religious and

educational purpose use and/or occupancy is exempted from the payment of permit
fee provided a corresponding permit is secured prior to such use and/or occupancy.
Section 3. Time of Payment. The fee shall be paid to the Municipal Treasurer
upon application of the permit with the Municipal Mayor.
Section 4. Applicability Clause. The provisions of PD 1096, otherwise known

as the National Building Code, and such other pertinent laws shall apply to all other
matters not provided herein, and that the provisions of said Laws shall prevail over
all the provisions of this Article that are inconsistent therewith.
ARTICLE 19
PERMIT FEE ON AGRICULTURAL MACHINERY AND OTHER EQUIPMENT
Particulars
a) hand tractors 600.00 Section
1. Imposition b) light tractors 600.00 of Fees.
There shall be c) heavy tractors 1,500.00 collected an
annual permit d) bulldozers 2,500.00 fee at the
following rates e) fork-lift 1,000.00 for each
agricultural f) heavy graders 2,000.00 machinery or
other g) light graders 800.00 equipment
from operators of
h)merchandized 1,0000.00
the said machinery
thresher/shellers
rented out within the
i) manual thresher 800.00
municipality.
l) Road Roller 2,000.00
m) Payloader 2,000.00
n)Primemovers
Flatbeds 2,000.00
o) Backhoe 2,000.00
p) Rockcrusher 3,000.00
q) Batching Plant 3,000.00
r) Transit Mixer 3,000.00
s) Crane 3,000.00
t) Travelling sheller(Corn, 800.00
travelling rice mill, bao-bao 100.00
t) All other heavy equipment not 800.00
registered with LTO.
44
v) other agricultural machinery 700.00
or otherequipment not
enumerated above
Section 2. Time and Manner of Payment. The fee imposed herein shall
payable prior to the lease or renting out of the equipment and/or upon application for
Mayor’s Permit.
Section 3. Administrative Provision. The Municipal Treasurer shall keep a

registry of all heavy equipment and agricultural machinery which shall include the
make and brand of the heavy equipment and agricultural machinery and name and
address of the owner.
Section 4. Penalty. Any violation of the provision of this Article shall be

punished by a fine of not less than Five Hundred (P500.00) Pesos but not exceeding
one Thousand (P 1,000.00) Pesos or imprisonment of not less than one (1) month
but not exceeding six (6) months
ARTICLE 20
PERMIT FEE FOR THE INSPECTION ON MACHINERIES AND ENGINE
Section 1. Imposition of Fees. There shall be collected an annual permit fee

for the inspection of Internal combustion Engine generator and other machineries at
the following rates for each machinery and engine operating within municipality;
Particulars FEE
a) Internal Combustible Engine
1) 2 HP and below 200.00
2) 5 HP and below but not lower than 3 HP 400.00
3)10 HP and below but lower than 5HP 600.00
4) 14HP and below but not lower than 10 HP 700.00
5) Above 14 HP 800.00
b) Other Stationery Engines or Machines
5) Above 14 HP 800.00
c) For Electrical Generators and other
machines propelled by Electric Motors.
5) Above 14 HP 800.00
Section 2. Time and Manner of Payment. The fee imposed herein shall
payable prior to the lease or renting out of the equipment and/or upon application
for Mayor’s Permit.

registry of all heavy equipment and agricultural machinery which shall include the
make and brand of the heavy equipment and agricultural machinery and name and
address of the owner.
Section 4. Penalty. Any violation of the provision of this Article shall be

punished by a fine of not less than Five Hundred (P 500.00) Pesos but not
45
exceeding one Thousand (P 1,000.00) Pesos or imprisonment of not less than one
(1) month but not exceeding six (6) months, or both, at the discretion of the court.
ARTICLE 21
PERMIT FEE FOR EXCAVATION
Section 1. Imposition of Fees. There shall be imposed the following fees on

every person who shall make or cause to be made any excavation on public or
private streets within the Municipality.
Particulars
a) For crossing street with concrete
pavement:
1. For crossing concrete pavement
(Minimum area of 4.00 x 6.00 meters or
24 sq.m.) 500.00
b) For crossing streets with asphalt
pavement:
1. Minimum fee 500.00
2. Per each linear meter crossing the 300.00
street
(maximum width of excavation)
c) For crossing streets with gravel
pavement:
1. Minimum fee 300.00
2. Per each linear meter crossing the
street 100.00
(maximum width of excavation 0.30m.)
d) For crossing existing curbs and gutters
in the 400.00
Damage thereof
e) For excavation/ drilling gold treasure 2,000.00
hunting
An additional fee of P 100.00 per day of delay in excess of excavation

period as provided for in the mayor’s permit.
Section 2. Time and Manner of Payment. The fees imposed in this Article
shall be paid to the Municipal Treasurer upon application of the permit with the
Mayor before the excavation is undertaken.
(a) No person shall undertake or cause to undertake any digging or

excavation, of any part or portion of the municipal streets of Pikit unless a
permit shall have been secured from the office of the Municipal Mayor
specifying the duration of the excavation and restoration of the excavated
area.
(b) The Municipal Engineer/the Municipal Building Official shall supervise the
digging/ excavation and restoration and determine the necessary width
and depth of the street to be dug or excavated. Said official shall likewise
inform the Municipal Treasurer of any delay in the completion of the
excavation work for purposes of collection of the additional fee.
46
(c) In order to protect the public from any danger, appropriate signs must be
placed in the area where work is being done.
Section 4. Penalty. Any person violating the provisions of this Article shall be
punished by a fine of not less than One Thousand Pesos (P 1,000.00) but not more
than Two Thousand Five Hundred Pesos (P2, 500.00) and/or imprisonment of not
less than One (1) month but not more than six (6) months or both such fine and
imprisonment upon discretion of the Court.
ARTICLE 22
PERMIT FEE FOR INSPECTION AND VERIFICATION OF SUBDIVISION
Section 1. Imposition of Fee. There shall be collected a Mayor’s Permit fee

for the verification and inspection of subdivision in the Municipality in accordance
with existing law and ordinance;
Section 2. Schedule of Fees. The revised schedule of fees to be collected

from any subdivision processing transaction as approved by HLURB Board
Commission per Resolution No. 912 approved on December 3, 2013 is hereby
adopted and incorporated to wit;
47
Name of Fee Fees
I. Zoning / Locational Clearance
A. Residential structure single or
detached other than apartments/
townhouses, dormitories and
Subdivision/ Condominium projects, the
project cost of which is ;
1. P 100,000.00 and below P 288.00
2. 100,000.00 to 200,0000.00 576.00
2. Over P 100,000.00 P 720.00 + 1/10 of 1% Of
the cost in excess of
P200,000
B. Apartments/ Town Houses
1. Project cost of P 500,000.00 and 1,440.00
below
2. Project cost of over P 500,000.00 to 2,160.00
P 2,000,000.00
3. Over P 2,000,000.00 3,600.00 + 1/10 of 1% of
cost in excess of 2 million
regardless of the number
of doors
C. Dormitories
1. Project cost of P 2,000,000.00 and 3,600.00
below
2. Project cost over P 2,000,000.00 3,600.00 + 1/10 of 1 % of
cost in excess of 2M
regardless of the numbers
of doors
D. Institutional Project Cost of
which is;
1. P 2,000,,000.00 and below 2,880.00
2. Over 2,000,000.00 2,880.00 + 1/10 of cost
In excess of P 2M
E. Commercial, Industrial, Agro
Industrial, the project cost of which
is:
1. P 100,000.00 and below 1,440.00

2. Over 100,000.00 to 500,000.00 2,160.00
3. Over P 5,000.00 2,880.00
3. Over P1M to P2M 4,320.00
2. Over P 2M 7,200.00 + 1/10 OF 1% of
cost In excess of P 2M
F. Special Uses/ special projects
(Gasoline Station, Cell Sites,
Slaughter house, treatment plans, etc)
The project of which is
1. P 2,000,000.00 and below 7,200.00 (1/10 of 1% of
cost in excess of
P 100,000.00)
2. Over P 2M P 7,200.00 (1/10 of 1% of
cost in excess of (P2M)
G. Alteration/ Expansion (affected
areas)
Cost of expansion only same as
original application
1. Certificate of registration and license
to sell(per saleable lot)
a. High Density 20.00
b. Economic subdivision 60.00
c. Open Market 120.00
48
d. Add’l fee on floor area of 8.00
house/building sold with lot per
sq.m.
2. Subdivision and Condominium Projects under PD957
49
A. Approval of Subdivision Plan
( Including Townhouses)
1. Approval and Locational Clearance

(PALC) and Preliminary subdivision
Development Plan (PSDP)
Processing Fee 360.00/ ha or a
fraction thereof
Inspection Fee 1,500.00/ ha
regardless of density
2. Final Approval and
development Permit 2,880.00/ ha
Processing Fee regardless of density
Additional Fee on Floor Area of Housing 3.00/sq. m.

component
Inspection Fee ( Not Applicable for Project 1,500.00/ ha
already inspected for PALC application) regardless of density
3. Alteration of Plan Same as Final
(Affected Areas Only) Approval And
Development Permit
2. Certificate of Registration 2,880.00
Processing Fee
3. License to Sell
Processing Fee 216/saleable lot
Additional fee onFloor Area P 14.4 sq.m.
ofhousingComponent
Inspection Fee P 1,500.00 regardless
of density
4. Certificate of
Completion
Certificate Fee P 216.00
Inspection Fee P 1,500.00/ha.
- Regardless of density.
4. Extension Time to develop
Processing Fee P 504.00
Additional Fee 14.40 /sq.meter
(Unfinished area for devt.)
Inspection Fee P 1,500/ha.
- Regardless of density
B. Condominium Project:
Approval of condominium Project
1 1. Preliminary Approval.
. 2. Final Approval and Devt. Permit
- Processing Fee P 720.00
A. Land Area P7.20/ sq. m.
B. No. Of Floors P 288.00/floor
C. Building Areas P23.05/sq.meter of
GFA
Inspection Fee - P1, 500.00/ha.
3. Alteration of Plan (Affected Areas Only) Same as Final
Approval and
Development Permit
4. Conversion (Affected areas only) Same as Final
Approval and
Development Permit
2 Certificate of Registration
- Processing Fee P 2,880.00
3 License to Sell
a. Residential P17.30/Sq. m.
b. Commercial P 36.00/Sq. m.
c. Inspection Fee P 1,500.00/ha.
4 Extension of Time to Develop
50
Additional Fee (Unfinished Floor Area for P17.30/sq.m.
Dev’t)
Inspection Fee P 1,500/ha.
3. Subdivision and Condominium Projects (under BP 220)
51
A Subdivision Projects:
1.Approval of Subdivision Projects:

1. Preliminary Approval and Locational Clearance
Processing Fee:
a. Socialized Housing
b. Economic Housing P 90.00/ha.
P 216/ha.
Inspection Fee:
a. Socialized Housing P 1,500.00/ha.
b. Economic Housing P 1,500.00/ha.
2. Final Approval and Development Permit
Processing Fee
a. Socialized Housing P 600.00/ha.
- Inspection fee:
a. Socialized Housing P 1,500.00/ha
b. Economic Housing P1, 500.00/ha
(Projects already inspected for PALC application
may not be charged with inspection fee)
3. Alteration of plan (affected areas only) Same as Final
approval &Devt.
Permit.
4. Building Permit (Floor Area of Housing Unit) P 7.20/sq. m.
2. Certificate of Registration.
Processing Fee
a. Socialized Housing P 420.00
b. Economic Housing P 720.00
3. License to Sell (per saleable lot)
Processing Fee
a. Socialized Housing P 24.00/
saleable lot
b. Economic Housing P 72.00/
saleable lot
Additional fee on floor area P 3.00/sqm
of housing component
Inspection Fee
a. Socialized Housing P 1,500/ha.
b. Economic Housing P 1,500/ha.
4. Extension Time to develop
Processing Fee
Additional Fee (unfinished P 2.88/sqm
area for development)
Inspection Fee
a. Socialized Housing P 1,500/ha.
b. Economic Housing P 1,500/ha.
5. Certificate of Completion
Certificate Fee
Processing Fee
a. Socialized Housing
b. Economic Housing
Inspection Fee P 1,500.00/ha
6. Occupancy Permit
Processing Time
a. Socialized Housing P 6.00 /sqm
b. Economic Housing 7.20/sqm
Inspection Fee (saleable floor area of the housing
component)
a. Socialized Housing P 1,500.00/ha.
52
 Condominium
1. Preliminary Approval and Locational 720.00
Clearance (PALC)
4. Approval of Industrial/ Commercial Subdivision
1. Approval of Industrial/Commercial
Subdivision 5.
Processing Fee 432.00/sqm
Inspection Fee 1,500.00/ha
2. Final Approval and
Development Permit
Processing Fee P 720/ha
Inspection Fee 1,500.00/ha
( Projects already Inspected for PALC Application
may not be charged w/ Inspection Fee)
3. Alteration of plans (affected areas only) Same as Final
Approval and
Development
Permit
2. Certificate of Registration P 2,880.00
3. License to Sell
Processing Fee P 3.00/sqm of
land area
4. Extension of time to develop
Additional Fee (unfinished area for development) P 14.40/sqm
Processing Fee
a. Industrial P 504.00
b. Commercial P 720.00
Approval of Farm lot Subdivision
Processing Fee
Inspection Fee P 288.00/ha
P 1,500.00/ha
2. Final approval and Development Permit
Processing Fee P 1,440.00/ha
(Projects already inspected for PALC application
may not be charged with inspection fee)
3. Alteration of Plan (Affected Areas Only) Same as Final
approval and
Development
Permit
3. License to Sell
Processing Fee P 720.00/lot
4. Extension Time to Develop
Processing Fee
Additional Fee on Floor Area of housing P 504.00
component and other development P 14.40 sqm
Processing Fee
Inspection Fee 53 P 1,500.00/ha
6. Approval of Memorial Park/Cemetery Project/Columbarium
1. Preliminary approval and locational
clearance
a. Memorial Projects P 720.00/ha
b. Cemeteries P 288.00/ha
c. Columbarium P 3,600.00/ha
Inspection Fee
a. Memorial Projects P 1,500.00/ha
b. Cemeteries P 1,500.00/ha
2. Final approval and Development Permit
a. Memorial Projects
b. Cemeteries P 3.00/sqm
c. Columbarium P 1.50/sqm
P 7.20/sqm of land area
P 3.00/floor
P 23.05/sqm of GFA
Inspection Fee
(Projects already inspected for PALC
application may not be charged with
inspection fee)
a. Memorial Projects P 1,500.00/ha
3. Alteration of Fee Same as Final
Approval/Development
Permit
3. License to Sell
Processing Fee
a. Memorial Project P 72.00/2.5 sqm
Apartment Type 28.80/unit
b. Cemeteries 28.80/tomb
c. Columbarium 72.00/vault
Inspection Fee
a. Memorial Project P 1,500.00/ha
c. Columbarium P 1,500.00/floor
4. Extension of Time to develop
Processing Fee
Additional Fee ( unfinished area for P 504.00
development)
a. Memorial Project P 1,440.00
c. Columbarium P 5.80/sqm of GFA
Inspection Fee
Processing Fee
a. Memorial Project P 1,440.00
c. Columbarium P 5.80/sqm of GFA
Processing Fee
Inspection Fee 54
7. Other Transactions/Certificates:
A. Application/Request for:
1. Advertisement Approval P 720.00 8.
2. Cancellation/Reduction of Performance Bond P 2,880.00
3. Lifting of Suspended License to Sell P 2,880.00
4. Exemption from Cease and/Desist Order P 216.00
5. Clearance of Mortgage P 1,440.00
6. Lifting of Cease and/Desist Order P 2,880.00
7. Change of Name/ Ownership/Amendments of P 1,440.00
CRLS
8. Voluntary cancellation of CRLS P 1,440.00
9. Revalidation/Renewal of Permit (Condominium) 60% of current
processing fee
B. Other Certifications
1. Zoning Certifications P 720.00/ha
2. Certification of Town Plan/Zoning Ordinance P 216.00
approval
3. Certification of New Rights/Sales P 216.00
4. Certificate of Registration (form) P 216.00
5. License to Sell (form) P 216.00
6. Certificate of Creditable Withholding Tax P 216.00/lot or
(maximum of 5 lots per certificate) unit
7. Other, to include:
a. Availability of records/public request P 288.00
b. Certificate of no record on file P 288.00
c. Certification of with or without CRLS P 288.00
d. Certified true copy of documents (reportsize)
 Document of five (5) pages or less P 43.20
 Every additional page P 4.40
e. Photo copy of documents P 3.00
f. Other not listed above P 216.00
Registration of dealers/brokers/salesman
1. Dealer/Brokers P720.00
2. Salesman/Agent 288.00
In addition, subdivision owner shall pay an annual fee of ten pesos (P10.00)
verification and inspection per hectare or fraction until the construction of the roads,
bridges, drainage systems, installation of electric posts and water systems, if any
are completed.
STREETS Fees/Annum
(in Php)
If
For the first 20 square meters 50.00
For every square meter excess of twenty (20)sq.m 2.50
Reinforced concrete culvert for every meter 5.00
Bridge 1,150.00
upon verification and inspection, it is found out that subdivision is of bigger area than
what was reported as its area, the applicant shall pay the fees corresponding to the
area difference and the official receipt therefore shall be presented to the Mayor
before final action is taken on the application.
Section 3. Time of payment. The fees imposed on this Article shall be paid
by the subdivision owner or his representative to the Municipal Treasurer before
verification or inspection is conducted.
55
Section 4. Administrative provision. The Municipal Mayor shall administer
the provisions of this article and the other existing ordinance, executive orders, laws,
relating to, and governing subdivisions and housing projects.
Section 5. Schedule of fines. A Fine, Educational Support Program

(ESPF) and Drainage Sanitation and Maintenance Fee shall be imposed as follows;
1. For failure to secure Locational Clearance prior to the start of the project.
Rates
Particulars (in Php)
Conforming Non-conforming
a) Industrial
- Minimum 2,500.00 4,000.00
- Medium 4,000.00 7,000.00
- Maximum 5,500.00 10,000.00
b) Agro-Industrial
2,000.00 4,000.00
- Minimum
3,500.00 7,000.00
- Medium
5,000.00 10,000.00
- Maximum
c) Agricultural
- Minimum 1,500.00 3,000.00
- Medium 3,000.00 6,000.00
- Maximum 4,500.00 9,000.00
d) Commercial
- Minimum 1,500.00 3,000.00
- Medium 3,000.00 6,000.00
- Maximum 4,500.00 9,000.00
e) Institutional
- Minimum 1,200.00 2,400.00
- Medium 2,400.00 5,000.00
- Maximum 3,500.00 7,000.00
f) Residential 2/
- Minimum 1,000.00 2,000.00
- Medium 1,500.00 3,000.00
- Maximum 2,000.00 4,000.00
g) Special Project
- Minimum 3,500.00 -
- Medium 6,500.00 -
- Maximum 10,000.00 -
2. Violation of the terms and conditions of clearance and all other non-
compliance with the requirements for locational clearance.
Rates
Particulars (in Php)
Conforming Non-Conforming
- Minimum 2,000.00 -
- Medium 3,000.00 -
-Maximum 5,000.00 -
3. For Violation of real estate laws, rules and regulations.
Particulars Rates
56
(in Php)
Non-
Conforming
conforming
a) Failure to secure Development Permit 3,000.00 -
b) Unauthorized alteration of
3,000.00 -
approvedDevelopment Plan
c) Non-Compliance with approved
3,000.00 -
Development Plan
d) Incomplete Development 3,000.00 -
e) Non-Development 5,000.00 -
f) Selling without DP 5,000.00 -
g) Violation of terms/conditions of
3,000.00 -
Development Plan
h) Unauthorized change or amendment in
3,000.00 -
the name of the project
i) Violation of other Provisions of P.D. 957,
BP220 and other related laws, including 5,000.00 -
theirimplementing rules and guidelines
ARTICLE 23
FIGHTING COCK LICENSE FEE
Section 1. Imposition of fee. Every person who owns or keep any fighting
cock shall obtain a license therefore and pay to the Municipal Treasurer the sum of
Twenty (P 25.00) Pesos per annum for every fighting cock of one (1) year old and
above.
Section 2. Time of payment; surcharge for the late payment. The fee
imposed shall be due on the first day of January and payable until January 20, the
license shall be subject to a Surcharge of twenty-five percent (25%) of the amount
due which shall be collected and accounted for at the same time and in the same
manner as the original amount due.
Section 3. Poundage. Failure to pay the fee and surcharge within ten (10)
days from receipt of notification and a demand for payment of said fee and
surcharge of any authorized representative of the Municipal Treasurer shall subject
the fighting cock poundage and disposal in accordance with existing ordinances and
the provisions of law.
ARTICLE 24
PERMIT FEE ON HAULING AND TRUCKING SERVICES
Section 1. Imposition of fee. There shall be collected from any person

engaged in the business of hauling and trucking services operation within this
municipality a permit fee of Five Hundred Pesos (P500.00) per truck per annum.
Section 2. Time of payment; surcharge for late payment. The fee

imposed shall be due on the first day of January and payable until January 20 of
every year. If paid after January 20, the license shall be subject to surcharge of
twenty-five percent (25%) of the amount due in which shall be collected and
accounted for and at the same time and in the same manner as the original amount
due.
Section 3. Administrative provisions.
57
1. The Mayor’s Permit shall be issued only to applicant after payment of the
required fee.
2. The weight capacity of roads and bridges shall be carefully observed by
the driver of the vehicle being used in hauling of such cargoes
3. Haulers shall also observe carefully the proper loading of logs, sugarcane,
swine, fowl and other kind of cargoes, the same are securely tied or
properly.
4. Mayor’s permit shall be carried by the licensee or permitee at all times

while engaged in hauling activities in this municipality and shall be
presented to the authorities concerned for the latter’s demand;
Section 4. Penalty. Any person violating the provisions of this Article shall be
punished by a fine of not less than P 1,000.00 but not more than 2,500.00 and/or
imprisonment of not less than fifteen (15) days but not more than thirty (30) days or
both upon discretion of the Court.
ARTICLE 25
LARGE CATTLE REGISTRATION AND TRANSFER FEES
Section 1. Definition. For purposes of this Article. “large cattle” includes a

two-year old horse, mule, ass, carabao or other domesticated members of bovine
family.
Section 2. Imposition of fees. Large Cattle Registration and transfer fee,

shall be collected as follows;
Particulars: Fees
(in Php)
Certificate of ownership 50.00
Certificate of Transfer 50.00
Section 3. Time of payment.
a)The fees shall be paid to the Municipal Treasurer upon registration or

transfer of ownership of large cattle.
b) The excess of face value of certificate of ownership and certificate of
transfer shall be issued with accountable form 51.
Section 4. Surcharge for late payment. Failure to pay the fee prescribed
this Article within the time required shall subject the taxpayer to a surcharge of
twenty-five percent (25%) of the original amount of fee due such surcharge to be
paid at same time manner as the fee due.
Section 5. Administrative provisions.
a) Large cattle shall be registered with the Municipal Treasurer upon

reaching the age of two years.
b) The ownership of large cattle or its sale or transfer of ownership to

another person shall be registered with the Municipal Treasurer. All
charge cattle presented to the Municipal Treasurer shall be recorded in
the registry book showing the name and residence of the owner; the
consideration of purchase price of the animal in cases and transfer; and
class color age sex and other identifying marks of the large cattle. These
58
data shall also be stated in the certificate of ownership issued to the
owner thereof.
c) If the large cattle is sold or the ownership is transferred to another person

the names and the residences of the vendor or transferee and or
reference by number to the original certificate of ownership with the name
of the local unit that issued it shall likewise be indicated in the transfer
certificate of ownership No entries of transferee shall be issued by the
Municipal Treasurer except upon the production of the original certificates
transfer and such other documents that show title to the owner.

punished by a fine of not less than five Hundred (P 500.00) Pesos but not exceeding
One Thousand (P 1000.00) Pesos or imprisonment of not less than one (1) month
but not exceeding Six (6) months or both at the discretion of the Court.
Section 7. Applicability clause. All other matters relating to the registration

of large cattle shall be governed by the pertinent provisions of the Revised
Administrative Code and other applicable laws, ordinances and rules and
regulations.
ARTICLE 26
PERMIT FEE FOR THE OPERATION OF TRICYCLE
Section 1. Guidelines. This Article shall regulate the issuance of Motorized

Tricycle Operator’s Permit for tricycle for hire operating within the prescribed zone or
route within the territory of the Municipality.
Section 2. Definition of terms:
a) Tricycle for hire is a motor vehicle composed of a motorcycle fitted with a

single-wheel side car.
b) Motorized Tricycle Operator’s Permit or MTOP, is a franchise document or
license to operate issued to a person, natural or juridical, allowing him to
operate tricycle service over zones or routes specified therein;
c) Zone is a contiguous land area or block, say a subdivision or a Barangay,
where a tricycle may operate without a fixed origin and destination;
d) Route is the course taken or the regular line of travel where a tricycle may
operate with a fix origin and destination and vice-versa.
Section 3. Imposition of fees. There shall be collected an annual franchise

fee as follows:
Particulars: Fees
a. MV Franchise
1. Filing Fee P 300.00
2. Increase of rate fare 400.00
3. Mayor’s Permit fee 300.00
4. Supervision Fee 70.00
5. PlateControl Number 200.00
6. Inspection Fee 150.00
7. Legal Research Fund 70.00
8. Certification Fee 70.00
9. Rate per route 150.00
10. Sticker 70.00
11. Confirmation fee 30.00
59
12. Permit to operate 200.00
13. I.D. Card 35.00
14.Subscription Fee (Tarifa) 150.00
b. Renewal
1. Mayor’s Permit/Franchise Fee 300.00
2. Inspection Fee 150.00
3. Rate per Route 150.00
4. Sticker 70.00
5. Supervision 70.00
6. Local Research Fund 70.00
7. Certificate Fee 70.00
8. I. D Card 35.00
Other Fees:
1. Petition for Dropping P 325.00
2. Petition for Substitution of Unit 325.00
3. Petition for Additional unit 325.00
4. Additional per unit 300.00
5. Petition for Change of Route of 400.00
Operation
6. Petition for Fare Increase 325.00
7. Emergency/ Special Permit to Travel 70.00/TIP
out of line/ Outside Route
8. Permit to travel Outside the 150.00/day
Municipality
9. Opening of service route with group 700.00
10. Transfer of Ownership 1,500.00
Section 4. Time of payment. The fees shall be imposed and be collected by

the Municipal Treasurer upon filing of the application/ renewal of franchise by the
tricycle operator every 20th day January of each year.
Section 5. Surcharge for Late Payment. Failure to pay the fee prescribed in
this article within the time required shall subject the taxpayer to a surcharge of
twenty five percent (25%) of the original amount due. Such surcharge shall be paid
at the same manner as the fee due.
a) Prospective Operators of tricycle should first secure a Motorized Tricycle

operator’s Permit (MTOP) from the Sangguniang Bayan.
b) The Sangguniang Bayan of this Municipality shall:

1. Issue, amend, revise, review, suspend, or cancel MTOP and prescribe
the appropriate terms and conditions thereof; determine, fix, prescribe
or periodically adjust fares or rates for the service provided in a zone
after public hearing; prescribe and regulate zones of service in
coordination with the barangay; fix, impose and collect, and
periodically review and adjust but not oftener than once every three
(3) years, reasonable fees and other regulated charges in the
regulation of tricycles-for-hire; and establish and prescribe the
conditions and qualifications of service.
2. Only legitimate residence of Pikit, Cotabato shall be authorized to

operate MTH. The operation of an MTH shall be allowed only to
legitimate holders of an MTOP/franchise issued or granted by the
Sangguniang Bayan as mandated by Section 447 (3) of R.A. 7160. No
60
MTOP shall be granted unless the applicant is in possession of units
with valid Registration papers from the Land Transportation Office
(LTO). There shall be an approved MYOP/ franchise before registering
the MTH as for hire with the LTO. The MTOP shall entitle the
holder/grantee to operate a maximum of two (2) units with individual
MTOPs and shall be valid for a period of TWO (2) YEARS ONLY.
3. The grantee of the MTOP shall carry common carriers insurance

sufficient to answer for any liability it incur to passengers and third
parties in case of accidents.
4. Operators of tricycles-for-hire shall employ driver duly licensed by LTO

for tricycles-for-hire.
5. Operators who intent to stop service completely, or suspend service

for more than one (1) month shall report in writing such termination or
suspension to the Sangguniang Bayan;
6. Tricycle operators are prohibited to operate on national highways

utilized by four 4-wheel vehicles greater than four (4) tons and where
normal speed exceed forty (40) KPH. The Sangguniang Bayan may
provide exceptions if there is no alternative route.
(a) The Sangguniang Bayan may impose a one (1) color for all tricycles for hire
in the whole Municipality. Each tricycle unit shall be assigned and bear an
Identification Number at the front, back and both sides aside from its LTO
license plate number.
The Sangguniang Bayan shall establish a fare structure that will provide the
operator a reasonable return or profit, and still be affordable to the general
public. The fare structure may either be flat (single fare regardless of
distance) as a minimum amount plus a basic rate per kilometer.
Operators of tricycle-for-hire are required to post in the conspicuous part of

the schedule of fares.
(b) The zones must be within the boundaries of this municipality. The existing
zones which cover the territorial unit not only of the municipality but other
adjoining Municipalities or cities as well shall be maintained provided the
operators serving the said zone secure the MTOP.
(c) For the purpose of his Article, the composition of a Municipal Tricycle For-
Hire Franchising and Regulatory Board (MTFRB) are as follows
Mayor Chairman
Vice Mayor Co-Chairman
Municipal Treasurer Member
SB, Chairman on Transportation & Member
Communication
Communication Member
SB, chairman on public Order & Safety Member
Local Franchising Officer Member
President, Liga ng mga Barangay Member
Chief of Police, PNP Member
President, Tricycle Drivers Assn. Member
Student Organization’s Representative Member
Secretary to the Sanggunian Member
61
(d) The Municipal Treasurer shall keep the registry of all tricycle operators,
which shall include among others, the name and address of the operator
and the number and brand of the tricycles owned and operated by the
said operator.
(e) Operators/owners of tricycle for- hire are required to conspicuously display

their identification Cards (IDs) inside their tricycles.
(f) Private tricycles are given Six (6) months to change /correct the
registration in the Land Transportation Office (LTO). After which said unit
are subject to fines and penalties as provided for in this code.
Failure to comply to this provisions after eighteen (18) months is a ground

for revocation or cancellation of his franchise.
Section 7. Penal provisions.
a) For any of the following offenses:
1. Operating an MTH Recklessly or without reasonable caution;

2. Cutting in and out of traffic lanes;
3. Cutting corner or blind curve;
4. Making “U” turn on the approach or on top of bridge or elsewhere but
not at street intersection;
5. overtaking or passing on curves, at intersections and approaches of
bridges, hills and along places where overtaking is prohibited;
6. Coming out of side-streets or driveways without precaution;
7. Racing on roads and streets
8. Failure to stop on entering “Thru Stop Street”;
9. Failure to consider proper clearance when overtaking;
10. Failure to observe right hand rule to yield the “Right of way” at
highway intersection;
11. Driving on the wrong side of the streets;
12. Backing against the flow of traffic;
13. Illegal turn;
14. Improper start from parked position;
15. Driving without lights during the hours prescribed by law;
16. Driving against the flow of traffic;
17. Driving or crossing the safety island not intended for MTH;
18. Disregarding automatic signaling or lights or any traffic signals, signs
or markings;
19. Speeding or fast driving (over 30 km/hr);
20. Entering a “ Do not Enter” street;
21. Disregarding “No Left turn” sign
22. Passing thru red light, and
23. Allowing passengers in excess of the seating capacity of the MTH;
24. No blowing of horns;
25. Non-compliance of Certificate of Road Worthiness;
26. Not giving proper signal;
27. Overtaking on caution sign
28. Overtaking on opposite lane/not clear;
29. Overtaking at an unsafe distance;
30. Ignoring/disregarding traffic order;
31. Cutting an overtaken vehicle;
32. Illegal Overtaking;
33. Increase speed while overtaken by another;
62
34. Hitching or permitting a person on a bicycle or skate roller to hitch to
the vehicle.
PENALTY FOR EITHER OF THE ABOVE OFFENSES
 First Offense P 500.00

 Second Offense P 750.00
 Third Offense 1,000.00 and/or confiscation of Driver’s License
b) For any of the following offenses:
1. Obstruction or impending the free passage of other vehicles;

2. Loading and unloading of passengers within the prohibited area;
3. Soliciting passengers at any street corner;
4. Failure to give right of way to police or other emergency vehicles.
PENALTY FOR EITHER OF THE ABOVE OFFENSES

 Third Offense 1,000.00 and/or confiscation of Drivers License
c) For any of the following offense:
1. For parking an MTH or permit it to stand attended or unattended

upon a highway in any of the following:
a. within an intersection;
b. on a crosswalk or pedestrian lane;
c. within six meters of the intersection of curb lines;
d. within four meters of the driveway entrance to any fire
station;
e. within four meters of a fire hydrant;
f. in front of a private driveway;
g. on the roadside of any vehicle stopped or parked at the curb
or edge of the highway;
h. at any place where official signs have been erected
prohibiting parking;
i. parking on sidewalk, path or alley not intended for parking;
j. failure to carry registration certificate and official receipt of
payment of registration fees for current year;
k. failure to comply MTOP provisions (found at the back of
MTOP ID)
PENALTY FOR EITHER OF THE ABOVE OFFENSES:

 Third Offense 1,000.00 and/or confiscation of Driver’s License
d) For any of the following offense

1. Driving with an invalid or delinquent license 750.00
2. Driving carrying other’s license 750.00
3. Driving without MTOP ID and Driver’s ID 750.00
4. Operating an MTH with delinquent, suspended, Invalid
750.00
Registration
63
5. Operating an MTH using a Siren 750.00
6. Driving while under the influence of liquor or narcotic
drugs supported by Medical Certificate a fine of not less 500.00
than
but not more than 1,000.00
7. Hostile and arrogant attitude of a driver toward a
400.00
passenger
8. Transferring, lending or otherwise allowing any person to
use his driver’s license/MTOP ID/Driver’s ID for the 400.00
purpose of enabling such person to operate MTH.
9. Engaging, employing or hiring any person to operate an
400.00
MTH other than a duly licensed professional driver
10. failure to carry MTOP 400.00
11. No display of identification/control number or display of
400.00
unauthorized control number
12. No Plate Control Number 400.00
13. Wearing of short pants or slippers 200.00
14. No back to back control number 200.00
15. Allowing minor to driver 500.00
16. No Fare Matrix Operator 200.00
17. Duplication of control Number 500.00
18. Violation of the Student Fare &Senior 500.00
19. Smoking while driving 500.00
20. Fake Driver’s License (to be forwarded to the office of the
500.00
LTO for investigation & verification)
21. Refusal to convey passenger 700.00
22. Trip Cutting 700.00
23. Refusal to render public service 700.00
24. Allowing passenger on top load/Hitching/running
1,000.00
board/MV Hood
25. Dangerous loading-baggage’s not Properly fastened 1,000.00
26. Overloading 1,000.00
27. No hand brake 1,000.00
28. No red flag at the end of protruding Objects 400.00
29. Illegal transfer of control number 1,000.00
30. Load extended beyond projected width 1,000.00
e) Violations subject for impoundment of MTH:

1. No Driver’s License P 750.00
2. Unregistered/Expired MTH 750.00
3. Illegal transfer of control number 1,000.00
If the driver is also the operator during apprehension
Double the amount or 2,000.00
4. Tampered chassis and engine number 300.00
5. Driving/operating out of line/out of route 500.00
If the driver is also the operator during the apprehension

Double the amount of penalty 1,000.00
6. Operating unsafe and dilapidated MTH 500.00
7. MTH Internationally used in the Commission of Crime 1,500.00
8. Hostile or Arrogant attitude of a driver towards lawful
300.00
authority
64
Section 8. General penalty provision. Any violation of the provisions of this
article shall be punished by a fine of not less than One Thousand Pesos
(P1,000.00) but not more than Two Thousand Five Hundred Pesos (P2,500.00) or
imprisonment of not less than one (1) month but not more than six (6) months or
both such fine and imprisonment, at the discretion of the court.
ARTICLE 27
PERMIT FEE ON OCCUPATION/CALLING NOT REQUIRING GOVERNMENT
EXAMINATION
Section 1. Imposition of fee. There shall be collected an annual permit fee

on calling,at the rate prescribed hereunder for the issuance of Mayor’s Permit to
every person who shall be engaged in the practice of the occupation or calling not
requiring government examination within the municipality as follows:
Particulars Fees Particulars Fees

(in Php) (in Php)
Actuary 200.00 Lathe Machine Operator 200.00
All vendors 200.00 Marine Surveyor 200.00
Massage
Animal Trainer 200.00 200.00
Attendant/Masseur
Band saw/ chainsaw
200.00 Mechanic 200.00
operator
Medical/Dental
Bar Tender 200.00 200.00
Aid/Attendant
Budder 200.00 Tapper 200.00
Bar/ Club/Disco/Videoke Medical/Dental Sales
200.00 200.00
Manager Supervisor Representative
Barber/ Merchandiser/Promo
200.00 200.00
Hairstylist/Beautician Girl
Basketball/Volleyball 200.00 Non-PRC 200.00
II Boxing/ and other sports Passer/ Teacher/
referee official instructor
Bingo Caller 200.00 Packer 200.00
Butcher 200.00 Photographer 200.00
Call Center Agent 200.00 Plumber 200.00
Carpenter/ Mason Painter 200.00 Professional Artist 200.00
Professional boxer/Ring
Chiropodist 200.00 200.00
Announcer
Cinema Projector Operator 200.00 Radio/Telecom Operator 200.00
Commercial Steward/
200.00 Real Estate Broker 200.00
Stewardess
Construction Foreman 200.00 Receptionist 200.00
Cook/Baker 200.00 Reflexologist 200.00
Couturier 200.00 Salesgirl/Sales 200.00
Dance/Gym/Sports Security Guard
200.00 200.00
Instructor Watchman
Disc Jockey 200.00 Shoe Shine Boy 100.00
Dispatcher/Porter 200.00 Shoe/Bag Repairman 200.00
Dressmaker/Tailor 200.00 Singer/Band Member 200.00
Driver/Inspector/Conductor
of Passenger and Cargo 200.00 Sports Promoter 200.00
Vehicles
Driving/Diving Swimming
200.00 Statistician 200.00
Instructor
65
Electrician (Non PRC) 200.00 Stevedoring Worker 200.00
Electronic Technician 200.00 Stock Broker 200.00
GRO/Hospitality
250.00 Sugar Technologist 200.00
Girl/Hostess/Club Dancer
Handyman 200.00 Tattooer 200.00
Hollow Block Maker 200.00 Waiter/Waitress 200.00
Watch/Jewelry
Host/Hostess 200.00 200.00
Repairman
Insurance Agents and Sub
200.00 Welder/Body Builder 200.00
Agents
Personnel Under
Janitor/Janitress 200.00 200.00
Recruitment Agencies
Others not specified
Jewelry Appraiser 200.00 200.00
above
Laborer 200.00 Others 200.00
Section 2. Exemption- All professionals who are subject to the Provincial

Tax imposition pursuant to Section 139 of the Local Government Code; and
government employees are exempted from payment of this fee.
Section 3. Person Governed-The following workers or employees whether

working on temporary or permanent basis, shall secure the individual Mayor’s Permit
prescribed herewith;
(a) Employees or workers in generally considered offensive and dangerous

business establishment such as but not limited to the following:
1. Employees or workers in industrial or manufacturing establishment such

as: Aerated Water and Soft Drink Factories; Air Rifle and Pellets
manufacturing; Battery Charging Shops. Blacksmith; Breweries; Candy
and Confectionary Factories; Canning Factories; Coffee Cocoa and Tea
`Factories; Cosmetics and Toiletries Factories; Cigar and Cigarette
Factories; Construction and/ or Repair Shops of Motor
Vehicles;Carpentry Shop; Drug Manufacturing; Distillers, Edible Oil or
Lard Factories; Electric Bulbs or Neon Lights Factories; Electric Plant,
Electronics Manufacturing; Oxidizing Plants Food and Flour Mills; Fish
Curing and Drying Shops; Footwear Factories,Foundry Shops; Furniture
Manufacturing; Garments Manufacturing, General Building and other
construction jobs during the period of construction; Glass and Glassware
Factories; Handicraft Manufacturing; Hollow Block and Tile Factories;Ice
Plants; Milk, Ice Cream and other allied products factories; Metal
Closure Manufacturing; Iron Steel Plants;Leather and Leatherette
Factories; Machine Shops,Match factories, Paints and Allied Products
Manufacturing; Plastic Products Factories, Perfume factories; plating
establishment; pharmaceutical laboratories,Repair shops of whatever
kind and Nature; Rope and Twine Factories; Sash factories; Smelting
Plants; Tanneries; Textile and Knitting mills; upholstery shops;
vulcanizing Shops and Welding Shops.
2. Employees and workers in commercial establishments,

cinematography film storage; cold storage’s or refrigerating plants;
delivery and messengerial services; elevator and escalator services;
funeral parlors; janitorial services; junk shop; hardware, pest control
services; printing and publishing houses; service station; slaughter
houses; textile stores; warehouses; and parking lots.
66
3. Employees and workers on other industrial and manufacturing
firms or commercial establishments who are normally exposed to
excessive heat, light, cold, noise and other environmental factors which
endanger their physical and health well-being.
(b) Employees and workers in commercial establishment who generally

enter or attend to the daily needs of the general public such as but not
limited to the following: Employees and workers in drugstores; department
stores; groceries supermarkets, beauty salons; tailor shop; dress shop;
bank teller; receptionist, receiving clerk in paying outlets of utilities
corporation, except transportation companies; and other commercial
establishment whose employees and workers attend to the daily needs of
the inquiring or paying public.
(c) Employees and workers in food or eatery establishments such as but not
limited to the following:
1. Employees and workers in canteen, Carenderia, catering services,

bakeries, ice-cream or ice milk factories, refreshment parlor,
restaurants, sari-sari stores and soda fountain;
2. Stallholders; employees and workers in public markets;
3. Peddlers of cooked or uncooked foods;
4. All other food peddlers, including peddlers of seasonal merchandise.
(d) Employees or workers in the night or night and day establishments such
as but not limited to the following:
Workers or employees in bars; boxing stadium; bowling alleys; billiards

and pool halls, cabaret and dance halls; cocktail lounges; circuses;
carnivals and the like; day clubs and night clubs; golf clubs; massage
clinics; sauna baths or similar establishments; hotels; motels; horse racing
clubs; pelota courts; polo club; private detective or watchman security
agencies; supper clubs and all other business establishment whose
business activities are performed and consumed during night time.
In case of a night and day clubs, night clubs, day clubs cocktail lounges,
bars, cabarets , sauna bath houses and other similar places of
amusements, they shall under no circumstances allow hostesses,
waitress, waiters, entertainers, or hospitality girl below 18 years of age to
work as such.
For those who shall secure the Individual Mayor’s Permit on their 18 th birth
year, they shall present their respective baptismal or birth certificate duly
issued by the local civil registrar concerned.
(e) All other employees and persons who exercise their profession,
occupation or calling within the jurisdiction limit of the Municipality aside
from those already specifically mentioned in Section 92.
Section 4. Time and Manner of Payment. The fees prescribed in this Article
shall be paid to the Municipal Treasurer this municipality upon filing of the
application for the first time and annually thereafter within the first twenty (20) days
of January. The permit fee is payable for every separate or district occupation or
calling engaged in. Employer shall advance the fees to the Municipality for its
Employees.
Section 5. Submission of list of employees. All business establishments

should submit a certified list of employees to the Business Permit and License
67
Division on or before March 31 of each year with the following information, name
and address of employee, occupation, amount of occupation permit fee paid, date
and number of official receipts.
A penalty of One Hundred Pesos (P 100.00) shall be imposed for every

month of delay from non-compliance of this provision.
Section 6. Surcharge for late payment. Failure to pay the fee prescribed in
this Article within the time prescribed shall subject a taxpayer to a surcharge of
Twenty-five percent (25%) of the original amount of the fee due; such surcharge
shall be pay at the same time and the same manner as the tax due.
Newly hired workers and/or employees shall secure their Individuals Mayor’s
Permit from the moment they are actually accepted by the management of any
business or industrial establishment to start working.
The Individual Mayor’s Permit so secured shall be renewed during the

respective birth month of the permittee next following calendar.
(a) The Municipal Treasurer shall keep a record of persons engaged in

occupation and/or calling not requiring government examination and the
corresponding payment of fees required under personal data or reference
purpose.
(b) Persons engaged in the above mentioned occupation or calling with valid
Mayor’s Permit and the corresponding Official Receipt for the payment of
fees to the Municipal Treasurer and to the Municipal Mayor respectively
for cancellation upon retirement cessation of the practice of the said
occupation or calling.
(c) The Office of the Municipal Mayor, particularly the license section shall
issue a corresponding Identification Card to that person engaged in
occupation and or calling after the payment of the corresponding fees.
ARTICLE 28
PERMIT FEE FOR THE OPERATION OF BICYCLE AND PEDICABS
(PEDAL-OPERATED TRICYCLES OTHERWISE KNOWN AS TRISIKADS)
Section 1. Classification of Bicycle and Pedicabs (Pedal-operated

Tricycles otherwise known as Trisikads).
Bicycle and Pedicabs shall be classified as for hire commercial use or owner driven.
Section 2. Definition of terms:
a) Bicycle-is two-wheel vehicle one in front of the other without motor;

b) Pedicab (pedal-operated tricycle) otherwise known as “trisikads” is a
vehicle having three (3) wheels and operated by means of a pedal to
include bicycle with sidecar;
c) Bicycle or Pedicab for hire-one being used in transporting passengers
goods or both for a fee;
d) Bicycle or Pedicab for commercial use-one being used to transport
commercial goods of its owner for delivery to customers;
e) Private bicycle or pedicab is one being used by the owner for transport of
his own goods and for personal use;
68
Section 3. Authorized to Operate. Only Filipino Citizens, Corporation or
entity 60% of the ownership of which are owned by Filipino citizens are authorized to
operate bicycles or pedicabs for hire.
Section 4. Registration.
a) No person shall operated a bicycle or unless the same is registered with

the Traffic Division of the PNP Station in the Municipality and the
corresponding fee is fully paid;
b) Registration of bicycle and/or pedicabs shall be done within the first
twenty (20) days of January of each year;
c) Newly acquired bicycles and/or pedicabs shall be registered within thirty
(30) days from date of acquisition without prejudice to sub-paragraph (e)
hereof;
d) Failure to register within the period specified above shall make the owner
of the bicycle and/or pedicab liable to fifty (50%) surcharge on the
registration fee;
e) No registration or renewal of registration shall be allowed on units which
are unfit for public use or not roadworthy as determined by the Traffic
Division of the PNP Station of the Municipality.
Section 5. Registration fees. The annual rate of registration fees shall be

known as follows:
Particulars New Rate

Bicycle for hire 300.00
Pedicab for hire 400.00
Bicycle for commercial use 400.00
Pedicab for commercial use 500.00
Private bicycle 70.00
Private pedicab 70.00
Provided however that the owner/operator of bicycles or pedicabs shall have
the option to register his newly acquired unit/units for a period of three (3) years.
Payment of registration fees as per above rates plus the cost of plate shall be made
to the Municipal Treasurer’s Office which shall issue a corresponding receipt thereof.
A minimum insurance of P 5,000.00 with time coverage of one year for

property damage and physical injuries shall be required upon registration of each
pedal-operated pedicab.
Section 6. Display of plate number and carrying a Photostat copy of the

registration. The registration plate number of a bicycle and/or pedicab shall be
prominently displayed at the rear portion of the clearly visible at a distance of 15
meters and the driver/operator shall always carry his photo copy of the registration
papers.
Section 7. Compliance of all traffic rules and regulations. The drivers or

operators of bicycles and/or pedicabs shall at all times comply with the traffic rules
and regulations while operating their units.
Section 8. Light of bicycles and/or pedicabs. Every bicycle and/or pedicab

being operated at night shall be equipped with headlight on the front which shall emit
a white light from distance of at least 65 meters to the front and with a rear reflex
mirror or reflectorized tape visible for a distance of 65 meters to the rear as well as a
horn or horns to warn others of the vehicle.
69
Section 9. Limitation as to the number of bicycles and/or pedicabs for
hire. The number of pedicabs for hire shall be determined every year by the
Sangguniang Bayan upon the survey and recommendation of the PNP Station
Commander in the Municipality.
Section 10. Warning. No person shall operate a pedicab unless it is

equipped with a device capable of giving a signal for a distance of at least 10
meters.
Section 11. Penal clause. The following administrative penalty shall be

imposed upon the owner/operator of the pedicab for the violation indicated
hereunder provided that in the case of bicycle owners/operators the penalty shall be
one half (1/2) of the rates below:
Particulars Amount(in Php)

No registration 250.00
No plate number 200.00
No light or rear red reflex mirror or
Warning signal device 200.00
Operating in Non-designated areas:
First offense 250.00
Second offense 500.00
Failure to bring registration papers 100.00
Violations of traffic rules and regulations as provided for in the other traffic
Ordinances shall be dealt with the accordance with the penalties therein provided.
Bicycles and/or Pedicabs operating in violation of any provision of this Article

shall be impounded may be released only upon payment of the administrative fines.
ARTICLE 29
IMPOUNDING OF MOTOR VEHICLES AND AUTHORIZING THE COLLECTION
OF IMPOUNDING FEES
Section 1. Public Pound. A public pound for motor vehicles is hereby

authorized to be established and maintained under the supervision of the Municipal
Engineer in such location as may be designated by the Municipal Mayor.
Section 2. Responsibility. The Municipal PNP Station Commander shall

cause to be towed or impounded any and all motor vehicles abandoned or parked
under any of the circumstances enumerated and defined in Section 3 of this Article.
Upon being advised by the PNP it shall be the duty of the pound keeper to receive
any and all motor vehicles found abandoned or improperly parked under any of the
circumstances enumerated and defined in section 3.
Within twenty-four (24) hours after the receipt of an impounded motor vehicle
the Pound keeper shall notify the person in whose name said vehicle is registered in
the land Transportation Commission if known of the fact that said motor vehicle has
been impounded.
He shall keep a complete record of each impounded motor vehicle engine

and chassis numbers and such other identifying description of said motor vehicle as
he may deem necessary furnishing the owner of the vehicle of such data and the
manner and the mode of disposal. He shall also keep the record of the amount
collected on each motor vehicle in case of redemption or sale as provided for in this
Article.
70
Section 3. Abandonment. For the purpose of this Article a motor vehicle
shall be considered abandoned or improperly parked if not being under the care of a
responsible person and it is found in any of the following conditions to wit:
a) A motor vehicle abandoned or parked in such manner as to block

obstruct or interfere with the free movement of vehicular or pedestrian
traffic;
b) A motor vehicle abandoned in the national highway in such a manner
that a part of the motor vehicle is parked in the commented or
asphalted portion of the road;
c) A motor vehicle parked for repair and/or assembly working any public
streets or placed by motor vehicle repair shop and/or assembly plant
shall be immediately be liable for impounding under this Article and
d) Amotor vehicle parked or left on a public place in violation of traffic
rules and regulations.
Section 4. Fees. For the towing of each impounded motor vehicle to the
public pound the following fees shall be collected:
Particulars
a) For each truck of over two 1,000/day
(2) tons capacity
b) For each automobile and other 200.00/day
vehicles of over two (2) tons
capacity
or fraction thereof
c) For each automobile and other 200.00/day
vehicles
of two (2) tons or less capacity
d) For each truck of two (2) tons or 300.00/day
less Capacity
or fraction thereof
A motor vehicle so impounded shall be held for a maximum period of three

(3) months from the date of its impounding after which the same shall be sold at
public auction in accordance with this Article and the provisions of existing laws
pertinent thereto.
Section 5. Advertisement. Within forty-eight (48) hours after receipt of any

motor vehicle in the Public Pound the pound keeper upon the approval of the
Municipal Mayor shall advertise or cause to be advertised once a week for two
consecutive weeks in one (1) weekly local newspaper of general circulation in the
Municipal a NOTICE in the following form.
MOTOR VEHICLE
POUND NOTICE
Impounded in the Public Pound is the following described motor vehicle: (Here state
the description of said motor vehicle and its registered owner if known). Unless
redeemed said motor vehicle will be sold at public auction for cash to the highest
bidder said sale to be held at the Public Pound at the hour of ________________
o’clock on the day of _________.20___.
______________________
Poundkeeper
71
The date mentioned in said notice shall be at least three (3) months from the
motor vehicle was received for impounding. If said motor vehicles is not redeemed
before said date an authorized representative of the Municipal Treasurer shall
proceed to sell the same in accordance with said notice after a proper appraisal
shall have been made by the Municipal Engineer and the Municipal Treasurer or
their duly authorized representatives.
The owner and/or any authorized person redeeming the impounded motor of
vehicle shall pay the required fees and reimburse all necessary and incidental
expenses relative thereto.
Section 6. Billing. After the auction sale of an impounded motor of vehicle

the pound keeper shall render to the Municipal Treasurer a bill to the authorized fees
and actual expenditures thereof to be credited to the proper account. The remaining
balance of the amount received by virtue of said sale deducting there from the
amount of the auction and expenses and all other expenses incident to the sale if
any shall be turned-over to the owner of such motor vehicle if said amount is
claimed within (30) days from the date of the sale; thereafter said balance shall
accrue to the general fund of the Municipality.
Section 7. Prohibition. No pound keeper or other employee in the Pubic

pound shall be allowed to participate directly or indirectly as a purchaser in the
public auction sale of an impounded motor vehicle. Such sale to the Pound keeper
or other employees of the public pound shall be null and void.
Section 8. Safekeeping. It shall be the duty of the PNP Officer or the Pound
Keeper or the employees of the Pound to exercise due care in the towing or in the
safekeeping of the impounded motor vehicles, as the case may be, so as to prevent
or avoid any damage to the same.
ARTICLE 30
LICENSE FEE FOR DOGS
Section 1. Imposition of Fee. Every person who owns or keep dog over
three (3) months of age shall obtain a license therefore and pay to the Municipal
Treasurer a license fee of Fifty Pesos (P50.00) Twenty (20) days following the date
of its acquisition.
Section 2. Time of Payment. The fee imposed herein shall be due on the
first twenty (20) days of January of every year. The permit fee for dogs acquired
after January 20 shall be without penalty within the first twenty (20) days following
the date of its acquisition.
register of all licensed dogs describing the same by name, if any color, sex and shall
also enter in the registry the name address of the owner keeper.
The owner or keeper of any dog required to be licensed under this article
shall provide a leather metal collar and shall, furthermore, muzzle the dog, No dog
license shall be issued without proper rabies’ vaccination duly certified by the
agriculture office.
Section 4. Penalty. Any violation of the provisions of this article shall be

punished by a fine of not less than two Thousand Five Hundred Pesos ( P 2,500.00)
or imprisonment of not less than one (1) Month but not more than Six (6) moths, or
both fine and imprisonment, at the discretion of the court.
72
ARTICLE 31
PERMIT FEE, FOR KEEPING OR STORAGE OF FLAMMABLE AND
COMBUSTIBLE MATERIALS
Section 1. Imposition of fees. Before a permit may be granted for the

keeping or storing of combustible materials, an annual permit fee shall be paid to the
Municipal Treasurer, according to the following schedule:
A. Storage of flammable, combustible, or explosive substance:
1. Flammable liquids
a) Flammable liquids with flash point at 20 degrees Fahrenheit or

below, such as gasoline and other carbon besolphide, naptha,
benzon, allodin and acetone:
Particulars Fee
(in Php)
1 to 25 gallons P 15.00
Over 25 to 50 gallons 20.00
Over 500 to 1,000 gallons 200.00
Over 1,000 to 1,500 gallons 250.00
Over 1,500 to 2,000 gallons 300.00
Over 2,000 to 2,500 gallons 450.00
Over 2,500 to 3,000 gallons 500.00
Over 3,000 to 3,500 gallons 600.00
Over 3,500 to 4,000 gallons 750.00
Over 4,000 to 8,000 gallons 800.00
Over 8,000 to 10,000 gallons 1000.00
Over 10,000 to 50,000 gallons 1,000.00
Over 50,000 to 200,000 gallons 2,500.00
Over 200,000 to 500,000 gallons 3,500.00
Over 500,000 to 1,500,000 gallons 4,200.00
Over 1,500.000 gallons 5,000.00
b) Flammable liquids with flash point at above 20 degrees Fahrenheit

and below 100 degrees Fahrenheit such as alcohol, amyl acetate,
toluol, ethyl acetate:
Particulars Fee
(in Php)
1 to 25 gallons P20.00
Over 1,000 to 5,000 gallons 300.00
73
Over 5,000 to 25,000 550.00
Over 25,000 to 50,000 1,000.00
Over 50,000 gallons 1,500.00
c) Combustible liquids with flash point at 100 degrees Fahrenheit to

200 degrees Fahrenheit such as turpentine, thinner, prepared
paints, diesel oil, fuel oil, kerosene, varnish, cleansing solvent,
polishing liquids;
Particulars Fee
(in Php)
1 to 25 gallons P15.00
Over 1,000 to 5,000 gallons 150.00
Over 5,000 to 10,000 gallons 100.00
Over 10,000 to 50,000 gallons 400.00
Over 50,000 to 100,000 gallons 500.00
Over 100,000 to 500,000 gallons 1,000.00
Over 500,000 to 900,000 gallons 2,500.00
Over 900,000 gallons 3,500.00
d) Combustible liquids with flash point of over 200 degrees Fahrenheit

when subject to spontaneous ignition or is artificially heated to a
temperature equal or higher than its flash point such as petroleum
oil, crude oil, other:
Particulars Fee
(in Php)
1 to 25 gallons P 10.00
Over 500 to 1,000.00gallons 200.00
Over 1,000 to 20,000 gallons 300.00
Over 20,000 gallons 450.00
74
Particulars Fee
(in Php)
Acetylene, hydrogen, coal gas and other 0.10/gal
flammable in gaseous form including
liquefied petroleum gas and other
compressed gasses
Cumbustible Solids:
Calcium Carbide 0.10/kg
Pyrolyxin 0.10/kg
Matches 0.10/kg
Nitrate, phosphorous, bromine, sodium, 0.10/kg
picric acid, and other hazardous explosive,
corrosive oxidixing and lachrymatory
properties
Shredded combustible materials such as 0.10/kg
wood shavings (kusot) waste (estopa) sisal,
oakum and other similar combustible
shaving and fine materials
Tarresin, waxes, copra, rubber, coal, 0.10/kg
bituminous coal & similar combustible
materials
Celluid 0.10/kg
Section 2. Time of Payment. The fees imposed in this article shall be paid
to the Municipal Treasurer upon application for mayor’s permit to store the
aforementioned substances.
a) No person shall keep or store at his place of business any of the

following flammable, combustible or explosive substance
without securing a permit therefore. Gasoline or naphtha not
75
exceeding the quantity of One Hundred (100.00) gallons, kept in
and used by launches or motor vehicles shall be exempt from
permit fee herein required.
b) The mayor shall promulgate regulations for the proper storing of
said substances and shall designate the proper official and shall
supervise thereof.
ARTICLE 32
PERMIT FEE ON FILM-MAKING AND VIDEOTAPE COVERAGE
Section 1. Imposition of fee. There shall be collected a permit fee per film
from any person that shall go on location-filming or have video coverage on any
program or activity within the territorial jurisdiction of the Municipality, in the following
schedules:
Particulars New Rate

(in Php)
a) Commercial Movies 15,000.00
b) Commercial 15,000.00
Advertisements
c) Documentary Films 5,000.00
d) Video Tape Coverage 300.00
Section 2. Time of payment. The fee imposed shall be paid to the Municipal
Treasurer upon application for the Mayor’s permit before the location- filming is
commenced.
Section 3. Surcharge for late payment. Failure to pay the fee prescribed in
this Article within the time required shall subject the taxpayer to a surcharge of
twenty-five (25%) percent of the original amount of fee due, such surcharge to be
paid at the same time and in the same manner as the fee due.

punished by a fine of not less than Five Hundred (P 500.00) Pesos but not
exceeding One Thousand (P 1,000.00) Pesos or imprisonment of no less than one
(1) month but not exceeding six (6) months, or both, at the discretion of the Court
ARTICLE 33
PERMIT FEE FOR THE CONDUCT OF GROUP ACTIVITIES
Section 1. Imposition of fee. Every person who shall conduct or hold any
program, or activity involving the grouping of people within the jurisdiction of this
municipality shall obtain a Mayor’s Permit thereof for every occasion of not more
than twenty- four (24) hours and pay the Municipal Treasurer the corresponding fee
in the following schedule:
Particulars Fees
1. Conferences, meetings, rallies and P 150.00
demonstration in
2. Benefit Dance 250.00
3. Coronation and ball 150.00
4. Promotional sales 400.00
5. Other Group Activities 300.00
76
Section 2. Time of payment. The fee imposed in this article shall be paid to
the Municipal Treasurer upon filing of application for permit with the Municipal
Mayor.
Section 3. Exemption. Programs or activities conducted by educational,

charitable, religious and governmental institutions free to the public shall be
exempted from the payment of the fee herein imposed, provided, that corresponding
Mayor’s Permit shall be secured accordingly. Programs or activities requiring
admission fees for attendance shall be subject to the fees herein imposed even if
they are conducted by exempt entities.
Section 4. Administrative Provision. A copy of every permit issued by the

Municipal mayor shall be furnished to the Chief of Police or Station Commander of
the Philippine National Police (PNP) of the municipality who shall assign police
officers to the venue of the program or activity to help maintain peace and order.
ARTICLE 34
HOUSE NUMBERING FEE
Section 1. Imposition of fees. There shall be collected a House

Renumbering Fee of One Hundred Fifty Pesos (P 150.00) to residential and
commercial establishments in Poblacion, Pikit, Cotabato.
Section 2. Time and manner of payment. The House Renumbering Fee

shall be paid to the Municipal Treasurer every time there is a change/amendment in
the numbering of residential as well as commercial establishment in Poblacion, Pikit,
Cotabato.
Section 3. Administrative provisions. The Municipal Mayor thru the Office

of the Municipal Treasurer shall make plans, programs and mechanics of
numbering.
ARTICLE 35
PERMIT FEE FOR AIRGUN OWNERS
Section 1. Imposition of Fee. An annual permit fee shall be collected from all
air gun owners at the following rate.
Particulars Fees
1. Registration/renewal P 250.00
Section 2. Administrative Provision. Possession and/or use of non-registered

air guns shall be subject to confiscation and may only be returned upon payment of
the fine of Three Hundred Pesos (P 300.00) in addition to the annual registration
fee.
ARTICLE 36
FEES FOR RENTAL OF MINERAL LANDS
Section 1. Definitions. When used in this Article;

a) Minerals- mean all naturally occurring inorganic substances in solid, or any
intermediate state including coal. Soil which support organic life, sand and
gravel, guano,petroleum, geothermal energy and natural gas are included in
this term but are governed byspecial laws.
77
b) Mineral Lands are those lands in which minerals exist in sufficient quantity
andgrade to justify the necessary expenditures in extracting and utilizing
suchminerals.
Section 2. Imposition of Fee. An annual rental fee shall be collected from the
lessee of mineral land of this municipality for the exploitation and disposition
ofminerals form said lands covered by lease in accordance with the following rates;
Particulars Fees
1. On Public Lands bearing quarry 100.00/ha/year
resources during lease period
2. All other mineral lands containing
metallic or non metallic minerals under
existing mining laws or decrees during 20.00/ha/year
lease period
Section 3. Time of payment. The rental fee shall be paid in advance to the
Municipal Treasurer or his duly authorized representative on the date of the granting
of the lease and on the same date every year thereafter during the life of the lease.
CHAPTER V
SERVICE FEES
ARTICLE 37
DOCUMENTARY/SERVICE FEE FOR THE SERVICES RENDERED BY THE
OFFICES OF THE MUNICIPALITY OF PIKIT, PROVINCE OF COTABATO
Section 1. Imposition of fee. There shall be fees to be collected from every

person requesting for copies of official records and documents from the offices of
the Municipal Government;
A. Accounting
Particulars Fees
(in Php)
Certified True Copy/Authentication Fee 50.00
Certification Fee 100.00
B. Agriculture
78
Fees
Particular
(in Php)
Veterinary Health Services Fee
Drug Administration through
1. Treatment
a. Large Cattle
Mature (11 months above) P 275.00/head
Immature (below 10 months) 150.00/head
b. Small Ruminants
Mature Swine ( 5 months above) 150.00/head
Immature Swine (below 4 months) 75.00/head
Mature Goat (6 months above) 50.00/head
Immature Goat (below 5 months) 25.00/head
c. Vaccination
Large Cattle 25.00/head
Small Ruminants (dogs, cats, etc.) 50.00/head
2. Deworming (Oral Method)
Poultry 2.00/head
3. Vitamin Supplementation
Poultry 10.00/head
4. Castration
SoilLarge Cattle
analysis 300.00/head
100.00
Boar of Data and Information:
Issuance 200.00/head
CropSmall Animals
Profile (per page) 20.00/head
10.00
5. Surgery
Crop and livestock Production 10.00
Large Animals
Data/page 50.00/head
Small Animals Population
Livestock/Poultry 100.00/head
10.00
2. Certification Fee/Veterinary Health
Inventory/page
Inspection
Copy (Transport/Shipping)
of Project Proposal/page 10.00
Large Cattle
Copy of feasibility study/ page 200.00/head
10.00
CopySwine
of Agricultural Development Plan 100.00/head
(PerSmall Animals (Pets/Poultry)
page) 50.00/head
200.00
Preparation of Project Proposal 2% of the
project cost
Preparation of feasibility study 2% of the
project cost
Endorsement 20.00
Certification of eligibility for assistance 20.00
Facilitation (NGO) 500.00
Coaching (NGO) 500.00
Resource Speaker (NGO) 800.00
C. Assessor’s Office
79
Fees
Particulars
(in Php)
Certified True Copy 60.00
Certified Produced Copy
- Tax Declaration 60.00
- Map 60.00
-
Processing Fee (per real property unit) 100.00
Certification fee 60.00
Records Verification fee 100.00
D. Field Inspection Fee:
 Commercial 300.00
 Industrial 300.00
 Residential 300.00
 Agricultural 300.00
Others 300.00
Environment and Natural Resources Office
Fees
Particulars
(in Php)
Environmental Certification 50.00
Field Verification/Inspection:
Planted Species (G-melina, mahogany,
75.00
etc. (1-50 hills)
51-250 hills 300.00
251 up 2.00/tree
E. Engineering Office: (Fees based on The National Building Code PD 1096)
Fees
Particulars
(in Php)
Certified true copy:
- Building permit 50.00
Certificate of use/Occupancy 50.00
Certificate of Damage 50.00
Electrical Permit Certificate 50.00
Certificate of Operation 50.00
Issuance of the following:
Certificate of Damage 50.00
Certificate of Gas Meter installation 50.00
Inspection Fee:
Commercial 200.00
Industrial 200.00
Residential 100.00
80
F. Human Resource Management Office
Fees
Particulars
(in Php)
Certificate of Employment 50.00
Other Certifications 50.00
Service Records 50.00
Oath of Office 50.00
Others (Loan Purposes) 50.00
G. Mayor’s Office/Division
Fees
Particulars
(in Php)
Mayor’s Clearance:
For Local Purposes 50.00
For travel abroad 100.00
For firearm license 200.00
Certification:
For Local Purposes 50.00
For Travel Abroad 100.00
Retirement/Maternity/Leave clearance 50.00
License Division:
Certified true copy 50.00
Certification Fee 20.00
Retirement of business 50.00
Change Address 50.00
Change of Trade/Business 50.00
Request for documents 50.00
Re-issuance of ID Cards 50.00
Inspection Fee 200.00
H. Planning and Development Office
81
Fees
Particulars
(in Php)
A. Certified True Copy 50.00
1. Reproduction Fee 5.00/page
B. Certified Reproduced Copy of
1. Zoning Ordinance 250.00
1.1. Reproduction fee 5.00/page
2. Map 100.00
Reproduction
2.1 Report Size 15.00/map
2.2. 15 X 30 100.00/map
2.3. A3 30.00/map
I. Office 3. Socio Economic Profile 250.00 of the
Chief of 3.1 Reproduction Fee 5.00/page Police
4. Municipal Annual Investment Plan 250.00
4.1. Reproduction Fee Fees
5.00/page
Particulars
5. Profile Development plan (in Php)
250.00
Certified True Copyfee
5.1. Reproduction 5.00/page
Police
C. FieldBlotter/ Extraction
Inspection/Evaluation Report 100.00
Police
Fee: Traffic Investigation Report 100.00
Fire
Zoning: Incident Report (For Insurance
100.00
Purposes)
1. Standard Plan 100.00
Police Clearance:
1.1. Monitoring Fee 10.00/km
-Application
1.2. inspection for fee
Filipino 10.00/km
1,000.00
Citizenship/Naturalization
2. Indigenous material (below 20 sq. 20.00
-meterPassport
area)Application 150.00
-2.1.Visa Application
monitoring fee 300.00
10.00/km
-2.2. inspection
Application forfee
Probation 10.00/km
100.00
Subdivision:
- Air gun/airsoft/paintball 100.00
100.00
1. Annual
permit Locational Inspection Fee
application
(Special/Industrial
- Employment, study Establishments) :
grant, and other
Memorial park
purposes not hereunder specified: 500.00
-Cell Site
Local 500.00
50.00
-Poultry/Piggery
Abroad 500.00
200.00
Assistance Fee (Implementation
Rubber Processing Plan of Writ 500.00
1,500.00
of Demolition)
Rice and Corn Mill 200.00
Sawmill/bandsaw/lumber 500.00
Junkshop 100.00
J. SB
Home Occupation (Baking) 100.00
Others ( Industrial) 500.00
D. Others
1.Zoning Certification 100.00
2. Preparation of Project Proposal 5% of Project
cost
3. Preparation of Feasibility Study 5% of Project
cost
Legislative and Secretariat
Fees
Particulars
(in Php)
Certified True Copy of Official 50.00/student
Documents 100.00/regular
50.00/student
Issuance of SB Certification
100.00/regular
Filing Fee Administrative Case 1,000.00
Application for Accreditation 300.00
82
K. Social Welfare and Development Office
Particulars Fees
(in Php)
1. Certified true copy (any service 50.00
documents)
2.Certification (Membership): 50.00
 Senior citizen membership
 PWD membership
 Solo Parents membership
 Women organization membership
3. Minors traveling locally
Issuance of Travel Permit 100.00
4. Issuance of Certificate of eligibility for:
 Legal assistance (PAO &
prosecutors office, RTC- Court 100.00
social worker)
 Psycho-social intervention/
psychiatric treatment/ 100.00
psychological exam
5. Other Certifications:
 Pre- marriage counseling and 60.00
seminar
 Foster- Parent Authority Certificate 50.00
6. Social Case Study Report 100.00
7. Facilitation Services: (For NGO) 800.00
(meetings, trainings, seminars, attending
court hearing)
8. Counseling Services/after care
services
(court related cases/ managed cases)R.A
8353, 7610, 9262, 9344)
a. Regular
b. Special 200.00
 Marriage counseling
( in 6 months to 2 years duration) 200.00
 Family counseling
 Individual counseling
9. Inspection & Monitoring services 300.00
(livelihood, early recovery, rehab
program)
10. PWD discount I.D, Solo Parent I.D, 50.00
Senior Citizen discount I.D, Women’s I.D
11. Re-issuance of I.D. 50.00
L. Treasurer’s Office
Fees
Particulars
(in Php)
Certification 100.00
Clearances 100.00
Others 100.00
83
Section 2. Exemptions. The fees imposed in this Article shall not be
collected for copies furnished to other offices or branches of the government for
official business except for copies required by the court at the request of the
litigants, in which case charges shall be made in accordance with schedule in
Section 1.
Section 3. Time of payment. The fee shall be paid to the Municipal
Treasurer at the time of the request, written or otherwise for the issuance of the copy
of any municipal record or document is made.
ARTICLE 38
LOCAL CIVIL REGISTRY FEES FOR SERVICES RENDERED
BY THE MUNICIPAL REGISTRAR
Section 1. Imposition of fees. There shall be collected the following fees for
services rendered by the Local Civil Registry of the Municipality.
84
Birth Certificate
Timely Reported Birth 50.00
Late Reported Birth 200.00
BREQS Fee 100.00
Endorsement Fee 100.00
Out of town Request and Service Fee 250.00
Marriage Certificate
Late Reported Marriage 200.00
Reconstruction of Marriage 300.00
BREQS Fee 100.00
Out of town Request and Service Fee 250.00
Marriage Application
Application Fee
One Party is Foreigner 2,500.00
One Party is Non-Resident 200.00
Both are Residents 200.00
Family Planning 100.00
Marriage License Fee
Both are Filipinos 250.00
One Party is Foreigner 550.00
Solemnization Fee 300.00
Death Certificate
Timely Reported Death 50.00
Late Reported Death 200.00
BREQS Fee 100.00
Burial/Transfer Permit 50.00
Fee for Exhumation/Removal of Cadaver 200.00
Certification Fee
For Abroad 250.00
Endorsement for Security Paper 100.00
Authentication (1 copy) 75.00
Additional copy 20.00
Registration of Documents
Legitimation Fee/RA 9255/ AUSF 250.00
Registration of Adoption 500.00
Per registration of Voluntary Emancipation of Minor 250.00
Per registration of Court Decision recognizing or 250.00
acknowledging natural children of Impugning or
denying such recognition
Per registration of judicial determination of 250.00
paternity affiliation
Per registration of Court Decision or Order of 250.00
Custody of Minor or Guardianship
RA 9048/Change of First Name 3,000.00
Clerical Error 1,000.00
Per Registration of Naturalization 2,500.00
Per Registration of Filipino Citizenship 1,200.00
Registration of Repatriation or Voluntary 600.00
Renunciationof Citizenship
Court Order/ Decision of Birth Correction 1,000.00
Per Registration of Annulment 3,000.00
Per Registration of Legal Separation/Divorce 2,500.00
Renewal of Marriage License 300.00
Migrant Petitioner 500.00
85
Section 2. Exemption. Copies of Birth Certificate to be used for admission to the
primary grades in a public school, for copies furnished to other offices or branches of
the government for official business and copies required by the court and copies for
medical purposes of indigent as certified by the MSWD.
Section 3. Manner of Payment. The fees shall be paid to the Municipal

Treasurer before the release of any requested documents.
Section 4. Administrative Provision. In addition to the fees a marriagelicense

shall be issued only upon presentation of a Pre-Marriage Counseling.
ARTICLE 39
FEES FOR SERVICES RENDERED BY THE MUNICIPAL HEALTH OFFICE
Section 1. Imposition of fees. A fee shall be collected for the services

rendered by the Municipal Health Office.
PARTICULARS FEES
A. OUTPATIENT BASIC PREVENTIVE, CURATIVE &
DIAGNOSTIC SERVICES
A.1. Medical/Health Consultation services
B. ISSUANCE OF MEDICAL CERTIFICATES/HEALTH
CARDS
B.1. Medico-legal certificates 60.00
B.2. Post-Mortem certificates 120.00
B.3. Students 10.00
B.4. Pre-employment 60.00
B.5. Other medical certificates (administrative purposes) 60.00
B.6. Health Cards 30.00
C. ISSUANCE OF SANITARY PERMITS
C.1. Hospitals/Clinics 350.00
C.2. Restaurants, Fastfoods, Beer houses 250.00
C.3. Hotels, Lodging houses 200.00
C.4. Boarding house 170.00
C.5. Exporter of Foods & other products 350.00
C.6. Food Processing 250.00
C.7. Funeral Parlors 350.00
C.8. Beauty Parlors/Barber shops 120.00
C.9. Grocery stores 250.00
C.10. Terminals 250.00
C.11. Gasoline stations 350.00
C.12. Slaughter houses 250.00
C.13. Cockpits 350.00
C.14. Bakery/Bakeshop 250.00
C.15. Carenderia, Kitchenette, Cafeteria, Refreshment
parlor, Food catering 120.00
C.16. Pharmacy/Drug store 120.00
C.17. Retailer & Independent Wholesaler of General
Merchandise 60.00
C.18. Rice & Corn Mill 250.00
C.19. Agricultural supplies & Veterinary Products 250.00
C.20. Gymnasium 150.00
C.21. Sari-sari Store 60.00
C.22. Meat, Fish, Vegetable 100.00
C.23. Tuba and Fruit Vendor 60.00
C.24. Billiard Hall 110.00
86
C.25. Water Refilling stations 210.00
C.26. Lechon House 120.00
C.27. Balut Maker 110.00
C.28. Ice Cream, Ice Drop Maker 110.00
D. LABORATORY FEES
D.1. Routine Urinalysis 35.00
D.2. Fecalysis 35.00
D.3. Occult Blood Test 110.00
D.4. Sputum Examination for T.B. 60.00
D.5. Complete Blood Count (CBC) 60.00
D.6. Platelet Count 50.00
D.7. Hemoglobin Count with Hematocrit count 120.00
D.7. Hemoglobin Count 60.00
D.8. Gram Staining 120.00
D.9. Pap Smear 170.00
D.10. Blood Typing 60.00
D.11. Blood Smear for Malaria Parasite (BSMP) 60.00
D.12. Pregnancy Test 120.00
D.13. Fasting Blood Sugar 60.00
E. IMMUNIZATION FEES
E.1. Tetanus Toxoid (non-pregnant) 60.00
F. DELIVERY SERVICES (Birthing Center Ordinance) 2,000.00
G. FAMILY PLANNING CONTRACEPTIVE FEES
G.1. Ligation 250.00
G.2. Condom 5.00
G.3. IUD 200.00
G.4. Pills 25.00
G.5. Depo (Injectable) 120.00
G.6. IUD Removal 120.00
H. ENVIRONMENTAL SANITATION
H.1. Water sealed toilet bowl 120.00
H.2. PHC Water Testing 120.00
H.3. Water Chlorination 120.00
1. Source 60.00
2. Household 15.00
H.4. Disinterment Permit 60.00
H.5. Transfer Permit for Cadaver 60.00
I. INCISION & DRAINAGE (I & D) 60.00
J. REMOVAL OF STITCHES 25.00
K. WOUND DRESSING 25.00
L. USE OF NEBULIZER 25.00
Section 2. Manner of Payment. The fee shall be paid to the Municipal

Treasurer before the Physical examinations or services are made and the medical
certificate is issued.
ARTICLE 40
PROCESSING FEE FOR ZONING OR LOCATIONAL CLEARANCE
Section 1. Imposition of fees. The following fees zoning or locational

clearance for land use within the Municipality shall be collected by the Municipal
Treasurer from the owners and/or contractors of land use within the Municipality for
Particulars Fees
1. Application/Filing fee for every application for locational P 150.00
clearance irrespective of whether approved or not, motion
87
for reconsideration, reclassification and for filing of
complaint;
1.1 Inspection fee (additional 10.00/ km. 50.00
1.2 Monitoring (additional 10.00/km. 50.00
1. For Locational Clearance 150.00
2. For Motion for consideration 250.00
2.1 Inspection fee 50.00
(additional 10.00/km.)
3. For filing complaint 1,000.00
4. For petition/request for reclassification/variances 1,000.00
5.Processing Fee 150.00
Section 2. Manner of payment. The fee imposed shall be paid to the

Municipal Treasurer upon application for Locational Clearance.
ARTICLE 41
GARBAGE FEE FOR ALL BUSINESSES, TRADE, OFFICES AND OTHER
ESTABLISHMENT
Section 1. Imposition of Fees. An annual Garbage Fee shall be collected for every
line of business, trade, offices and other establishments operating within the territorial
jurisdiction of Pikit, Cotabato at the following rates:
LINE OF BUSINESS/ AMUSEMENT GF

(in Php)
Php)
Badminton/Basketball/Tennis/ 200.00
Volleyball/Court
Bar/Disco House/Night Club 500.00
Billiard Table
- 5 Tables or less 300.00
- 6 Tables or more 500.00
Bingo Game 300.00
Cockpit Arena 1,000.00
Inland Resort 1,000.00
Lotto Outlet 200.00
Mahjong Table (1 unit) 200.00
Music Lounge/Videoke/KTV 300.00
Video Game Machine
- 5 units or less 300.00
- 6 units or more 400.00
Videoke Machine 200.00
RETAILER
Agricultural Product Retailer 500.00
Agrivet Supply Retailer (Feeds/Chemicals) 500.00
Bakery Supply Retailer 300.00
Balut Retailer 100.00
Banana Cue Retailer 100.00
Beer Retailer 300.00
Bicycle/Spare Parts Retailer 200.00
Books/Pocketbooks Retailer 100.00
Bread Retailer 100.00
Car/Auto Parts/Accessory Retailer 500.00
Cell phone Retailer 200.00
Cell phone Accessory Retailer 200.00
88
Cement Retailer 1,000.00
Ceramics Retailer 100.00
Cigarette/Lighter Retailer 300.00
Cosmetics/Beauty Product Retailer 200.00
Dressed Chicken Retailer 200.00
Dried Banana Retailer 100.00
Dried/Salted Fish Retailer 200.00
Drugstore/Pharmacy-Retailer
- Small Scale 300.00
- Big Scale 500.00
Dry Goods Retailer 300.00
Egg Retailer 100.00
Electrical Supplies Retailer 600.00
Electronics Spare Parts Retailer 300.00
Eyeglasses Supply Retailer 100.00
Farm Tools Retailer 300.00
Feeds Retailer 300.00
Fertilizer Retailer 600.00
Firewood/Charcoal Retailer 200.00
Fish Retailer 300.00
Flower Shop/Retailer 200.00
Frozen Product Retailer 500.00
Fruit Retailer 200.00
Furniture Retailer 300.00
Gasoline Station 500.00
General Merchandise Retailer 300.00
Glass and Aluminum Supply Retailer 300.00
Hardware Retailer 1,000.00
Health/Food Supplement Retailer 200.00
Herbal Product Retailer 200.00
Ice Storage-Retailer 200.00
Ink Retailer 300.00
Jewelry Retailer 300.00
Lechon Retailer 200.00
Wine/Liquor Retailer 300.00
Livestock Retailer 500.00
LPG Accessory Retailer 300.00
LPG Retailer 300.00
Lubricant Retailer 400.00
Lumber Retailer 500.00
Meat Retailer 300.00
Molasses Supply Retailer 300.00
Motorcycle Retailer 600.00
Motorcycle Spare Parts Retailer 300.00
Native Delicacies Retailer 100.00
Native Product/Handicraft Retailer 200.00
Pet Shop-Retailer 200.00
Photo Supply Retailer 200.00
Plasticware Retailer 400.00
Plumbing Supply Retailer 300.00
Pot Retailer 100.00
Poultry Retailer 300.00
Processed Fish Retailer 300.00
Processed Meat Retailer 300.00
Purified/Mineral Water Retailer 200.00
89
Rattan Retailer 200.00
Religious Article Retailer 100.00
Rice/Corn Retailer 200.00
Sari-Sari
Big Scale/Capital more than P50,000.00 400.00
Small Scale/Capital less than P50,000.00 200.00
School/Office Supply Retailer 300.00
Softdrink/Beer Retailer 600.00
Tapes/Compact Disk Retailer 200.00
Tire Retailer (Brand New) 600.00
Used Clothes Retailer 300.00
VCD Player Retailer 300.00
Vegetable/Spices Retailer 200.00
Veterinary Supply Retailer 300.00
Video Accessory Retailer 300.00
RESTAURANT/EATERY/REFRESH-MENT
PARLOR, ETC.
Eatery/Fast-food
- Counter 300.00
- 10 or less seating capacity 500.00
- 11-25 seating capacity 600.00
- 26 or more seating capacity 1,000.00
Meals and Snacks Dealer 300.00
Refreshment Parlor/Snack Inn/Canteen
- 26 or more seating capacity 500.00
Restaurant
- 26 or more seating capacity 800.00
FINANCIAL INSTITUTIONS
Banking Institution 1,000.00
Insurance 1,000.00
Lending Investor 1,000.00
Pawnshop 1,000.00
Financing Institution 1,000.00
MANUFACTURER/PRODUCER
Agricultural Product Producer 1,000.00
Bakery
- Big Scale 500.00
Balut Maker 200.00
Banana Chips Maker
- Export 1,000.00
- Local 500.00
Blacksmith 300.00
Body Building 1,000.00
Cakes and Pastries Maker 500.00
Candle Manufacturer 300.00
Chicharon Maker 400.00
Coffin Maker 600.00
Concrete Product Manufacturer 500.00
Furniture Shop/Woodcraft
90
- Medium Scale 700.00
- Large Scale 1,000.00
Ice Cream Maker 300.00
Ice Drop Maker 300.00
Meat Processor 1,000.00
Organic Fertilizer Producer 600.00
Piggery
- Big Scale 1,000.00
Poultry
- Big Scale 1,000.00
Subdivision Developer
- Below 5 has. 1,000.00
- Above 5 has. 2,000.00
Tinsmith 500.00
Upholstery Shop 1,000.00
LESSOR
Boarding House
-50 or less rooms 500.00
-51 or more rooms 1,000.00
Barber Shop
-5 chairs or less 300.00
-6 chairs or more 500.00
Battery Charging/Repair Services 300.00
Beauty Parlor
-5 helpers or less 300.00
-6 helpers or more 500.00
Bicycle Repair Shop 200.00
Booking Office 300.00
Car Wash Services 300.00
Cellphone Repair Services/Shop 300.00
Cemetery/Memorial Park (Private) 1,000.00
Chainsaw Repair Shop 200.00
Clutch & Brake Bonding Services 300.00
Coconut/Rice Grinder 200.00
Dental Clinic 500.00
Dress Shop
-5 machines or less 200.00
-6 machines or more 300.00
Electrical Shop 300.00
Electronics Repair Shop 300.00
Funeral Parlor/Service 1,000.00
Hospital
- 50 beds and below 1,000.00
- 51 to 100 beds 2,000.00
Internet Café
- Below 5 Units 500.00
- 6 to 10 units 700.00
- 11 to 20 units 800.00
- 21 units and above 1,000.00
Internet Services Provider 1,000.00
Laminating Services 500.00
Learning Institution
- 1,000 students or less 2,000.00
91
Machine Shop
- 5 machines or less 500.00
- 6 machines or more 600.00
Maternity/Midwifery Clinic
- 5 beds or less 300.00
- 6 to 10 beds 500.00
Meat Grinder 300.00
Medical Clinic 300.00
Money Transfer Services 500.00
Motor Repair Shop 300.00
Painting Shop 100.00
Photo Studio 200.00
Photocopy Services 200.00
Plumbing Services 200.00
Radiator Repair Services 200.00
Radio Broadcasting Station 300.00
Refrigeration Repair Services 200.00
Rice/Corn Mill 500.00
Shoe Repair Shop 100.00
Tailoring
- 5 machines or less 100.00
- 6 machines or more 200.00
Ticketing Office 200.00
Truck Weighing Scale Services 500.00
Trucking and Hauling Services
-5 units or less 500.00
-6 units or more 600.00
T-shirt Printing Services 200.00
Video Coverage Services 300.00
Vulcanizing Shop 100.00
Watch Repair Shop 100.00
Welding Shop 200.00
MARKET/MALL/DEPARTMENT STORE
All areas inside the establishment occupied and
operated by the owner except bodega, kitchen, 1.00/sq. m.
offices, garage/parking area and leased stalls/
spaces
All Stalls at the Economic Enterprises 300.00
Section 2. Residential areas that shall engaged the services of garbage

collection shall pay the amount of P 200.00 per annum.
Section 3. Time and Manner of Payment. The fees prescribed in this Article
shall be paid to the Municipal Treasurer on or before the twentieth (20 th) day of
January or upon application of Business Permit and License.
CHAPTER VI
PIKIT ECONOMIC ENTERPRISE
ARTICLE 42
COVERAGE AND STATEMENT OF POLICY
Section 1. Coverage. This chapter of Economic Enterprise of the

Municipality of Pikit covers the economic enterprise operated and managed by the
92
Municipal Government such as, the Municipal Public Market and Terminal/Parking
Area, Municipal Slaughterhouse, Municipal Gymnasium, Municipal Public Cemetery,
and Heavy Equipment Rentals.
Section 2. Policy Statement. It is the policy of the Municipal Government of

Pikit to be self reliant and self sustaining through engaging in a viable and stable
socio economic enterprise that provide a wide range of opportunities that will uplift
the socio economic condition of its constituent , improve fiscal management and
enhance good governance.
Section 3. General and Common Provision. All stall holders/vendors and

other business operators doing business /operating within the Economic Enterprise
of the municipality are required to secure the necessary permit and license before
the actual business operation pursuant to the Local Tax Code of the Municipality of
Pikit.
ARTICLE 43
THE PIKIT PUBLIC MARKET
Section 1. Statement of Policy. The Municipality of Pikit shall operate only

one (1) public market that is situated at Barangay Poblacion, this municipality.
Section 2. Occupancy Fee (OF). For every stall in the public market as
follows:
Particulars GF
( in Php)
1. Mega Market/per stall of 3x6 sqm dim. 1,100.00
2. Other Government owned Building/sq.m 500.00
3. Privately Owned Stall per Sq.Meter 250.00
Section 3. Market Rental Fees. Market rental fee for every stall in the
publicmarket as follows:
Particulars GF
( in Php)
1. Stalls within the Government Owned
Building. Section
4. Ground
Rental a. Mega Market Building 3 and 4 1,100.00/stall/ Fees
(GRF) b. Other Government owned building. month shall be
2. Space Occupied by privately – 11.00/sq.

constructed stalls/tiendas: meter
a. Main Stall 8.80/sq. meter

b. Extension (Cash Ticket) 5.00/day
collected during market days.
Particulars GRF
1. For display of the dry goods with
permanent market shed building. 5.00/sq. m.
a. Special Market Day 25.00/sq. m.

b. Regular Market Day 20.00/ sq. m.
93
Section 5. Market entrance fee shall be imposed on all transient vendors of
any commodity or merchandize brought unto the public market before sale as
follows:
Particulars MRF
1. Delivery Vehicles:
10 wheelers and above 50.00/delivery
10 wheelers 40.00/delivery
jeepneys 30.00/delivery
Vans 30.00/delivery
Trailer 20.00/delivery
Tricycle 20.00/delivery
Motorcycle 20.00/delivery
Bicycle 10.00/delivery
2. Fish or Sea Food:
a. Salt Water Fish 1.00/kilo
b. Fresh water fish 1.00/kilo
c. Crabs 1.00/kilo
d. Shrimps 1.00/kilo
e. Fresh Water Shrimps 20.00/sack
f. shells 6.00/can
g. Sea Weeds 10.00/sack
h. Clamsa 6.00/can
i. Other marines products 1.00/kilo
3.Dried, Fish Salted or
packed
a. Dried Salt water fish 6.00/20 kilos
b. Dried Fresh Water Fish 10.00/sack
c. Dried Salt Water shrimps 10.00/kilo
d. Dried Fresh Water Shrimps 10.00/sack
e. Bagoong 6.00/sack
f. Smoked Fish 20.00/sack/big
10.00/sack/small
4. Agricultural Products:
a. Rice 6.00/sack
b. Corn 4.00/sack
c. Corn Grits 4.00/sack
d. Mongo 10.00/sack
e. Coffee 10.00/sack
f. Beans 10.00/sack
g. Bettle Nuts 10.00/sack
h. Palay 4.00/sack
i. Shelled Corn 4.00/sack
j. Palay(Tahop) 4.00/sack
k. Rice Bran (Course) 4.00/sack
l. Rice Bran ( Fine) 4.00/sack
m. Coconut (unhusked) 2.00/piece
n. Onion (green leafs) 4.00/bundle
20.00/sack
o. Onion (Bombay) 10.00/netbag
p. Other root crops 10.00/sack
5. Fruits:
a. Pomelo (chinese) 10.00/crate (small)
20.00/crate(big)
94
b. Pomelo (ordinary) 20.00/sack
c. Orange (Sunkist, Citrus) 10.00/kaing (small)
20.00/kaing(big)
d. Kalamansi 10.00/kaing
4.00/bundle
e.Pineapple 20.00/kaing or can
f. Sineguelas 6.00/basket
g. Jackfruit (ripe) 4.00/piece
h. Jackfruit (green) 20.00/sack,kaing
i. Table Banana (ripe) 10.00/kaing
j. Table Banana (green) 10.00/kaing
k. Banana saba (ripe) 10.00/kaing
l. Banana saba (green) 10.00/kaing
m. Mangoes (ripe) 10.00/kaing (small)
20.00/kaing(big)
n. Mangoes (green) 10.00/kaing (small)
20.00/kaing (big)
o. Avocado 20.00/kaing or sack
p. Lanzones 20.00/kaing (big)
10.00/kaing (small)
q. Papaya 20.00/kaing
r. Durian 40.00/kaing (big)
20.00/kaing (small)l
s. Marang 10.00/kaing ((small)
20.00/kaing(big)
t. Mangosteen 10.00/kaing or sack (small)
20.00/kaing or sack (big)
u. Santol Bangkok) 20.00/kaing
v. Santol (native) 10.00/kaing
w. Guava 20.00/kaing (big)
10.00/kaing (small)
x. Guava (native) 10.00/kaing or sack
y. Chico 10.00/kaing
z. Other Fruits 10.00/kaing, basket or sack
6. Vegetable:
a. Kangkong 10.00/kaing
1.00/bundle
b. Cabbage 20.00/kaing or sack (large)
10.00/kaing or sack (small)
c.Petchay 20.00/kaing (small)
30.00/kaing ( large)
d. string beans 10.00/kaing (small)
20.00/kaing (big)
e. Young Corn Cobs 10.00/kaing or sack (small)
f. Cucumber 20.00/kaing, sack or kahon
g. Squash 20.00/kaing or sack
h. White Squash 20.00/kaing or sack
i. Ampalaya 20.00/kaing or sack
j. Camote taps 20.00/kaing
k. Malungay 20.00/kaing
l. Alugbati 20.00/kaing
m. Okra 20.00/kaing
n. Eggplant 20.00/kaing
o. Patola 20.00/kaing
p. Raddish 20.00/kaing
95
q. Carrrots 20.00/kaing
r. Sayote 20.00/kaing
s. Patani 20.00/kaing
t. Sigarillas 20.00/kaing
u. Kadyos 20.00/kaing
v. Tomato 20.00/kaing
w. Other vegetables 20.00/kaing
7. Forest Products
a. Rattan up to 10 diameter 2.00/bundle
b. Fire wood 2.00/bundle
c. Charcoal 6.00/sack
8.Home Industry Products
a. Mats 2.00/piece
b. Rope 2” to 1 diameter 2.00/bundle
c. Basket 4.00/piece
d. Brooms 2.00/piece
e. Husks 1.00/piece
f. Clay pots (large) 2.00/piece
g. Clay pots (small) 4.00/dozen
h. Aluminum cooking pots(big) 10.00/box
i. Aluminum cooking 5.00/box
pots(small)
j. Cooking stove 2.00/piece
k. mats (buri) 1.00/piece
l. Other native products 2.00/piece
9. Live Animals
a. Pig and Piglets 20.00/head
b. Chicken 5.00/head
c. Goat 20.00/head
d. Duck 5.00/head
e. Other poultry animals 5.00/head
f. Other livestock animals (cow, 30.00/head
carabao, horse)
10. Miscellaneous
Commodities
a. Salt 4.00/sack
b. Sugar 4.00/sack
c. Flour 4.00/sack
d. Starch 4.00/sack
e. Laundry soap 2.00/box
f. Toiletries 2.00/box
g. Spices 2.00/box
h. Groceries items 2.00/box
i. Kitchen and Household 2%/value
utensils
j. Textiles 2%/ value
k. Ready to wear items 2%/ value
l. Foot wear 2%/ value
m. Farm implements 2%/value
n. Others items not specified 2%/value
above
Section 6. Imposition of user Fee for Comfort Room or Toilet at the

Public Market.
96
Particulars Fees/
Charges
1. Urinate 2.00
2. Defecate (Excluding toilet Paper & Soap) 5.00
3. Washing (excluding soap) 2.00
4. Bathing (excluding soap and shampoo) 20.00
Section 7. Imposition of Fees. A Fee shall be collected for the following

documents;
Particulars Fees
Clearance for renewal of business ( Market) 60.00

Certification ( From Market Administrator) 30.00
Section 8. Time of Payment.
a.) Stalls/space rentals shall be paid monthly within the first ten (10) days of
each month.
b.) Stalls/space rentals payable in the form of cash tickets shall be paid daily.
c.) For entrance fees, the same shall be collected at the entrance gate of the
public market before the transient dealers are allowed to sell their goods.
Section 9. Surcharge for the late or non-payment of fees: Thelessee of a

stall, who fails to pay the monthly rental fee within the prescribed period, shall pay a
surcharge of twenty-five (25%) percent of the total rent due. Failure to pay the rental
fee for three (3) consecutive months shall cause automatic cancellation of the
contract of lease without prejudice to suing the lease for the unpaid rents at the
expense of the lessee. The stall shall be declared vacant and subject to adjudication
Section 10. Market stall/space leasehold contract:
a.) All lessees of stalls and spaces in the market shall first enter into a
contract of lease with the Municipal Government of Pikit before their
occupancy thereof.
b.) The contract of lease shall substantially be in the following form:
1. Market Stall Leasehold Contract for Stalls not within the Mega Market
Building
MARKET STALL LEASEHOLD CONTRACT
KNOW ALL MEN BY THESE PRESENTS:
This contract of lease entered into by and between the Municipal Government of
Pikit, Cotabato represented by its Municipal Mayor, ___________________ of legal
age, Filipino, married and a resident of Poblacion, municipality of Pikit,
Cotabato, Philippines, hereafter called the LESSOR, and _______________, of
legal age, Filipino, single/married and a resident of ________________________,
Philippines, hereinafter called the LESSEE.
97
WITNESSETH
That the lessor is the owner of Commercial Building No. _____, situated at the Pikit
Public Market, Pikit, Cotabato;
That the lessor lets and leases to the LESSEE Market Stall No.____, or
Commercial Building No. ______, under the following terms and conditions;
1.That the term of this lease shall be for one (1) year beginning
_________________________, subject to renewal upon mutual agreement
of both parties.
2. That the monthly rental shall be the sum of

___________________________ (P __________), Philippine Currency,
payable monthly in advance within the first 10 days of each month. Failure
to pay the monthly rental on time will subject the rental for a surcharge
of 25% and failure to pay the monthly rental for three (3) consecutive
months shall cause the automatic cancellation of the leasehold contract;
3.That the lessee shall conduct and operate personally his own business on
the said stall;
4.That the lessee shall not sell, transfer and/or sub-lease his/her rights
and interest over the said stall or any part thereof to any person.
5. That the lessee shall keep the stall in good sanitary condition at all times
and shall comply strictly with sanitary and market rules and regulations and
the fire safety law.
6. That the lessee shall operate business personally within one month
from the awarding of such shall and/or space and shall in no
circumstances close business operation for two consecutive months.
Failure to operate business for two (2) consecutive months shall cause the
automatic cancellation of the leasehold contract.
7. Any violation on my part or on the part of my employees of the foregoing

conditions shall be sufficient cause for the termination of this contract.
IN WITNESS WHEREOF, the parties have hereto set their hands on this
_______________, 20____, at the municipality of Pikit, province of Cotabato.
Municipal Government of
Pikit, Cotabato
(LESSOR)
BY:
_____________________________ _________________________
(LESSEE) Municipal Mayor
SIGNED IN THE PRESENCE OF:
98
1. ___________________________ 2. ______________________
REPUBLIC OF THE PHILIPPINES)

PROVINCE OF COTABATO ) S.S.
MUNICIPALITY OF PIKIT )
BEFORE ME on this ________________ 20 ____, at the municipality of

Pikit, Province of Cotabato, Philippines, personal appeared on ____________
exhibiting his Community Tax Cert. No. ___________, issue at Pikit,
Cotabato, on ______________ and _______________ exhibiting his Community
Tax Cert. No. __________________, issued at _____________ on
_____________ known to me be the same persons who executed the foregoing
instrument, and the acknowledged that the same is their free and voluntary Act and
Deed.
WITNESS MY HAND AND SEAL on the date a place first above written.
______________________
(NOTARY PUBLIC)
2. Market Space Leasehold Contract
MARKET SPACE LEASEHOLD CONTRACT
KNOW ALL MEN BY THESE PRESENTS:

This Contract of Lease entered into by and between the Municipal
Government of Pikit, Cotabato, represented by its Municipal Mayor,
_______________, of legal age, Filipino, married and a resident of
Poblacion, municipality of Pikit, province of Cotabato, Philippines, hereinafter
called the LESSOR, and ___________________ of legal age, Filipino,
single/married, and a resident of ____________________, Philippines, hereinafter
called the LESSEE.
WITNESSETH
That the LESSOR is the owner and administrator of the Pikit, Public Market,
situated at Poblacion, municipality of Pikit, province of Cotabato, Philippines.
That the LESSOR lets and leases unto the LESSEE a portion of the Pikit
Public Market, bounded on the No.___, by stall/or road of _____________, on the
____________________ ESW; containing an area of ______________________,
with a dimension of _____________, under the following terms and conditions:
1.That the term of this lease shall be for one (1) year beginning ____________,
subject to renewal upon mutual agreement of both parties;
2. That the monthly rental shall be the sum of ________per square meter,
(P_________), Philippines Currency, payable monthly in advance within the first 10
days of each month. Failure to pay the monthly rental on time will subject the
rental for a 25% surcharge and likewise failure to pay the monthly rental for
three (3) consecutive months shall cause the automatic cancellation of this contract.
3.That the LESSEE shall operate and conduct his/her business personally on the
stall constructed or will be constructed on the above-described space leased;
99
4.That the LESSEE shall not sell, transfer and/or lease the above-described space
and/or the stall constructed on it or any part thereof to any person;
5.That the LESSEE shall not use the stall as his place of residence nor will he/she
allow anyone to use the same as his/her residence.
6. That the LESSEE shall not make any extension, improvement or renovation
on the Market shall without the consent and approval of the Market
Supervisor and the Municipal Mayor;
7. That the LESSEE shall keep the stall and immediate surroundings at all
times in good sanitary condition and comply strictly with sanitary and Market rules
and regulations and also with the fire safety law;
8. That the LESSEE shall operate business personally within one month from the
awarding of such stall and/or space shall in no circumstances close
business operation for two consecutive months. Failure to operate
business for two (2) consecutive months shall cause the automatic cancellation of
the leasehold contract.
9. That the LESSEE agrees to vacate the space which is the subject
of this contract, after 30 days advance notice, anytime the LESSOR needs the
space for its own use;
10. Any violation on the part of the LESSEE or any of his/her employees of the
foregoing conditions shall be sufficient cause for the termination and/or
cancellation of this contract.
IN WITNESS WHEREOF, the parties have hereunto set their hands on _______, 20
___, at the municipality of Pikit, province of Cotabato, Philippines.
Municipal Government of
Pikit, Cotabato
(LESSOR)
BY:
_____________________________ _________________________
(LESSEE) Municipal Mayor
SIGNED IN THE PRESENCE OF:
1. ___________________________ 2. ______________________
REPUBLIC OF THE PHILIPPINES)

PROVINCE OF C O T A B A T O)
MUNICIPALITY OF P I K I T)
BEFORE ME on this __________________________, 20 _________, at

the municipality of Pikit, Province of Cotabato, Philippines, personally appeared
_____________________exhibitinghisCommunity Tax Cert. No. ______________,
issued at _________________________________ on____________________,
20___, and ______________________________________ exhibiting his
Community Tax Cert. No. ___________________, issued at __________________,
on_______________, 20 __, known to me to be the same persons who executed
the foregoing instrument,and they acknowledge that the same is their free and
voluntary Act and Deed.
100
WITNESS MY HAND AND SEAL on the date and place first above-written.
Doc. No. ___.

Page No.____.
Book No.____.
Series of 20 __.
c.) Unless otherwise provided, the contract of lease and/or occupancy of

the stalls within the Mega Market Building shall be governed by the provisions
of Municipal Ordinance No. 05-108.
Section 11. Adjudication of Stall:
a.) A notice of vacancy shall be made informing the public that there are
stalls/spaces in the public market available for lease. Such notice shall be
posted conspicuously on the unoccupied stalls and on the bulletin board
of the Office of the Market and Slaughterhouse.
b.) Interested applicants shall submit their written application to the Office of
the Municipal Mayor.
c.) The Office of the Municipal Mayor shall keep a registry book showing the
names and addresses of all applicants for the said stall, the number and
description of the stall applied for and the date of the receipt of such
application.
d.) Applicants who are Filipino citizens shall have preference in the lease of
stalls/spaces in the market.
e.) In case there are several interested and qualified applicants for the same
stall, the adjudication of the same, shall be made thru drawing of lots to
be conducted by the Committee on Award on Market Stalls on the date
and time specified in the notice.
f.) Any applicant for a stall/space in the market who is not satisfied with the
adjudication made by the Committee on Award may file an appeal with
the Municipal Mayor within five (5) days from the date of such awarding.
g.) The stalls of a new building constructed in place of demolished/burned
building shall be considered new and thus, opened for application.
h.) Partnership with Stallholder. A market stallholder, who enters into

business partnership with any party, after acquiring the right to lease
such stall, has no authority to transfer to his partner or partners the right
to occupy the stall. In case of death or any legal disability of such
stallholder to continue his business, the surviving partners may be
authorized to continue occupying the stall for a period not exceeding
sixty (60) days within which to wind up the business of the partnership. If
the surviving partner is qualified to occupy a 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
concerned, if he applies for it.
Section 12. Responsibility for Market Administration. The

direction andsupervision of municipal market including the cleanliness, sanitation,
adjudication, assignment, re-assignment and allocation of stalls, classification,
grouping or regrouping of merchandise to be sold in stalls, and the direction of the
market supervisor, market guards and market laborers are vested in the Municipal
Mayor who is hereby authorized to take appropriate steps as may be necessary to
improve the efficiency in the operation of the municipal market in coordination with
the SB Committee on Market and Slaughterhouse.
101
Section 13. Market Supervisor. There shall be a market supervisor
who shall be under the direction of the Mayor. He shall have full control of the
administrative direction of the public market. He shall have police power to
summarily enforce the provisions of all ordinances, resolutions, rules and regulations
governing the operation of the public market.
Further, upon leave of the Mayor, he shall apprise the Sangguniang

Bayan Committee on Market and Slaughterhouse, on all problems and
proposedimprovements concerning the market, in aid of legislation.
Section 14. Creation of Market Committee on Award – There is hereby

createda market committee on award composed of a representative of the Municipal
Mayor, the Municipal Treasurer, the Market Supervisor, the Chairman of SB
Committee on Infrastructure, the Chairman of SB Committee on Market
andSlaughterhouse and a representative from the Market Vendors Association
whoshall choose their chairman from among themselves. The function of the
committee is conduct the drawing of lots and opening of bids in connection with
adjudication of vacant or newly constructed stalls in the Municipal Market and to
certify the results thereof. The committee may also lay down terms and conditions in
addition to the provisions of this code but subject to reconsideration by the
Sangguniang Bayan if it sees them unfair and discriminatory.
Section 15. Rules and Regulations

a.) No person shall utilize any of the stalls in the market, whether
government-owned or privately constructed as warehouse or for
residential purposes.
b.) Drinking or serving liquor or any intoxicating drinks in any of the stalls is
prohibited at any time of the day.
c.) It shall be unlawful for any person to remove, install electrical wiring or
water connection, or cause them to be removed or installed, without
prior notice to the Market Supervisor and without obtaining a permit
from the Municipal Mayor.
d.) No extension, improvement or renovation of market stalls, whether
government-owned or privately-constructed without the knowledge of
the Market Supervisor and a permit from the Municipal Mayor.
e.) No peddlers or hawkers shall be allowed to display for sale within the
market premises. They shall only be permitted to sell their goods
directly to procuring stores or establishments.
Section 16. Applicability Clause. The provisions of other ordinances

pertaining to public market operation not inconsistent herewith are hereby adopted
as part of this Article.
ARTICLE 44
TERMINAL FEE/PARKING FEE
Section 1. Imposition of Fee. TheTerminal Fee or Parking Fee shall be

collectedfor every vehicle parking, passing, loading, unloading or entering in the
Municipal Public terminal or designated streets in accordance with the following
schedules;
Parking Fee
Public Utility Vehicle (in Php)
1. Buses 50.00/trip
2. Jeepneys 15.00/trip
3. Multi-cabs 10.00/trip
102
4. FX 10.00/trip
5. Van 20.00/trip
4. Tricycle 5.00/day
5. Single motorcycle 5.00/day
6. Commercial 40.00/day
Delivery Van/Truck/Panel
Section 2. Time of Payment. The fees herein impose shall be paid to the
Municipal Treasurer or to his duly authorized representative upon parking thereat.
ARTICLE 45
THE PIKIT SLAUGHTERHOUSE
Section 1. Permit to Slaughter. Before any animal is slaughtered for

consumption, a permit shall be secured from the Office of the Municipal
Agriculturist thru the meat inspector who shall determine whether the animal or fowl
is fit for human consumption. The permit to slaughter shall be issued upon payment
of the fees imposed in following section except the post-mortem fee, which shall be
collected before the slaughtered animal is taken out from the slaughterhouse.
Section 2. Imposition of Fees. Slaughter Fee shall be imposed as follows;
Fees Cattle Hog Goat/Sheep Poultry

(in Php) (in Php) (in Php) (in Php)
Ante Mortem 77.00/head 11.00/head 5.50/head 5.50/head
Inspection Fee
Slaughter Permit Fee 77.00/head 27.50/head 27.50/head 2.20/head
Halal Fee 50.00/head 20.00/head 5.00/head
Slaughter Fee
( For Public .50/kilo .50/kilo .50/kilo .50/kilo
Consumption)
( For Home .75/kilo .50/kilo .50/kilo .50/kilo
Consumption)
Corral Fee 55.00/head 11.00/head 11.00/head
Post Mortem .80/kilo .80/kilo .80/kilo .80/kilo
Inspection Fee
Section 3. Butchers Fee.
1. There shall be collected annually the amount of Four Hundred Pesos

( P 400.00) to every person regularly engage in butchering or “ Matadero” of
livestock and such permit shall be secured from the Office of the Municipal
Treasurer with a corresponding Identification Card .
2. Only licensed butchers with corresponding identification cards are allowed

in the Municipal Slaughterhouse or in duly licensed slaughterhouse/abattoir.
Section 4. Prohibition. Permit to slaughter shall not be granted nor the

corresponding fee collected on animals condemned by the Municipal Meat
Inspector.
Section 5. Time of Payment,
a) Permit Fee. The fee shall be paid to the municipal treasurer or his
authorized representative upon application for a permit to slaughter with
the Municipal Meat Inspector.
103
b) Slaughter Fee. The fee shall be paid to the Municipal Treasurer or his
authorized representative before the slaughtered animal is removed from
the public slaughterhouse or before slaughtering of the animal if it takes
place elsewhere outside the public slaughterhouse.
c) Corral Fee. The fee shall be paid to the Municipal Treasurer or his
representative before the animal is kept in the municipal corral or any
place designated as such. If the animal is kept in the corral beyond the
period for, the fees due on the unpaid period shall first be paid before the
same is released from the corral.
d) Ante Mortem Inspection Fee. The fee shall be paid to the Municipal
Treasurer or his representative before slaughtering the animal.
e) Post Mortem Inspection Fee. The fee shall be paid to the Municipal
Treasurer or his representative after the animal has been slaughtered or
before it will be taken outside of the slaughterhouse.
f) Other Fees. The Drainage Sanitation and Maintenance Fee, Education

Support Fund and Garbage Fee shall be paid to the Municipal Treasurer
or his representative during the payment of permit to slaughter.
a) The slaughter of any kind of animal intended for sale shall be done
only in the Municipal Slaughterhouse designated as such by the
Sangguniang Bayan or in duly licensed slaughterhouse/abattoir.
Provided, however, when the municipal slaughterhouse and/or any other
duly-licensed slaughterhouse suspend or cease its operation, by order
of management or by order of authority, the slaughter of any kind of
animal intended for sale shall be allowed in other areas duly inspected
by the municipal government subject to securing of a permit to
slaughter and payment of ante-mortem fee and post-mortem fee.
b) The slaughter of animals intended for home consumption maybe done

elsewhere upon complying with Section 1 of this Article, except large
cattle which shall be slaughtered only in the public slaughterhouse. The
animal slaughtered for home consumption shall not be sold.
c) Before issuing the permit for the slaughter of large cattle the Municipal
Treasurer shall require, for branded cattle, the production of the
certificate of ownership and certificate of transfer showing title in the
name of the person applying for the permit if he is not the original owner.
If the applicant is not the original owner, there is no certificate of transfer
made in his favor, one such certificate shall be issued and the
corresponding fee to be collected therefor.
For unbranded cattle that not have yet reached the age of branding, the
Municipal Treasurer shall require such evidence as will satisfactory to
him regarding the ownership of the animal for which permit to slaughter
has been requested.
For unbranded cattle of the required age, the necessary certificate of

ownership and/or transfer shall be issued, and the corresponding fees
collected therefor before the slaughter permit is granted.
104
d) Before any animal is slaughtered for public consumption, a permit
therefor shall be secured from the Municipal Meat Inspector or his duly
authorized representative, through the Municipal Treasurer. The permit
shall bear the date and month of issue and the stamp of the Municipal
Meat Inspector, as well as the page of the book in which said permit
number is entered and wherein the name of permittee, the kind and sex
of the animal to be slaughtered appear.
e) The permit to slaughter as herein required shall be kept by the owner

to be posted in a conspicuous place in his/her stall at all times.
ARTICLE 46
PIKIT MUNICIPAL GYMNASIUM, OTHER FACILITIES AND GOVERNMENT LOT
Section 1. Imposition of fees. The Socio-cultural support Program Fee

(SCSPF) and Security Fee shall be collected for the use of the Municipal Gym in
PARTICULARS FEES
(in Php)
A. Rental of Municipal Gym:
1.For Fund Raising Activities

1.a) Hall only 50.00/hr
1.b) Hall plus lighting Facilities 100.00/hr
150.00/hr
1.c) Hall plus lighting facilities and sound system
2. Ordinary Program (Graduation, meeting,
coronation, banquet, baptismal, wedding, reunions
and the like;
2.a) Hall only 50.00/hr
2.b) Hall plus lighting Facilities 75.00/hr
2.c) Hall plus lighting facilities and sound system 150.00/hr
Section 2. Exemption. Use of the Municipal Gym by any government office

or agency or by any non-government organization for any charitable or public
purpose may be exempted from the fees and charges herein imposed upon
approval by the Municipal Mayor.
Section 3. Time of payment. The fee imposed herein shall be paid to the
Municipal Treasurer or his duly authorized representative upon issuance of the
Mayor’s Permit.
Section 4. Surcharge for late payment. Failure to pay the fee prescribed
in this article within the time required shall subject the Manager or Operator of the
show to a surcharge of twenty- five (25%) percent of the original amount of fee due
to be paid at the same time and manner as the fee due.
ARTICLE 47
PIKIT PUBLIC CEMETERY
Section 1. Imposition of Fees. The fees on Pikit Public Cemetery shall be

imposed as follows;
105
TYPES OF PAYMENT Fees
( in Php)
1. Application Fee for burial permit for 2x3 Sq. M.
cemetery lot 500.00
2. Interment of human remains w/o a tomb with
a minimum standard size of 2x3 annually. 200.00
3. Interment of human remains with tomb or
niche a minimum standard size of 2x3 sq.m 500.00/year
annually.
4. Interment of human remains in a government 4,500.00 first year
owned niche/s annually. and P 1,000.00 for
the succeeding year
5. Interment of Human remains buried in existing

niches/tomb of relatives Burial Permit shall
6. Disinterment of human remains for transfer be paid only
7. Interment of permanent own niches 1,000.00
2,000.00
Section 2. Time of Payment. The fee shall be paid to the Municipal
Treasurer upon application for a burial permit prior to the construction thereon of any
structure whether permanent or temporary, or to the interment of deceased.
Thereafter, the fee shall be paid within twenty days before the expiration of the lease
period.
The fee shall not be collected in pauper’s burial, upon recommendation of

the Municipal Mayor.
1. As used in this Article, Municipal Cemetery shall refer to the lot owned by
the municipality of Pikit, Cotabato.
2. A standard cemetery lot shall be three (3) meters long and two (2) meters
wide or Six (6) square meters.
3. Except in cases allowed under existing laws and regulations, no person

may be buried or interred permanently or temporarily, other than in properly
designated cemeteries or burial grounds.
4. In addition to the burial permit, a certificate of death issued by the

attending physician of Municipal Health Officer, or, if no medical officer is
available by the Municipal Mayor, the Municipal Administrator, or any
member of the Sangguniang Bayan shall be required.
5. Any construction of whatever kind or nature in the public cemetery

whether temporary or perpetual use, shall only be allowed after the approval
of a permit by the Municipal Mayor, upon recommendation by the Municipal
Health Officer.
6. The lease period shall be five years renewable every five years, In case
the lease intends to renew the lease after the termination, he must inform the
Municipal Treasurer within thirty days before expiry date of the lease, and
shall pay the corresponding fees therefore.
7. It shall be the duty of the Municipal Treasurer to prepare and submit to the
Municipal Mayor a list of the leases that are to expire five (5) days prior to
106
the expiration date. The Municipal Treasurer shall send reminder to the
lessee of the expiration of his lease, two weeks prior to the expiration date
of the lease.
8. The Municipal Treasurer shall keep a register of leases of cemetery lots.
ARTICLE 48
RENTAL FEE OF HEAVY EQUIPMENT AND MACHINERY OWNED
BY THE MUNICIPALITY
Section 1. Imposition of fee. No person, natural or juridical is allowed to

use the municipality’s heavy equipment & machinery without paying the
corresponding fee as rental based on the following schedules:
Amount of Fee
Kind of Equipment
Gov’t Entities Private Entities
Road Grader P1,000.00/hour P2,000.00/hour
Payloader 1,000.00/hour 2,000.00/hour
Backhoe 1,000.00/hour 2,000.00/hour
Dump truck
10-Wheeler 800.00/hour 1,600.00/hour
6-Wheeler 750.00/hour 1,500.00/hour
Road Roller/Compactor 550.00/hour 1,600.00/hour
Brush Cutter 450.00/hour 600.00/hour
Case Farm Tractor 1,800.00/ha 2,000.00/ha.
Section 2. Deposit. The user shall make a deposit in the amount equivalent
to fifty percent (50%) of the total amount of rental for the whole duration of the use of
the equipment.
Section 3. Adjustment of Rate. The rental rates herein imposed may be

adjusted by the Sangguniang Bayan as it deems it proper and necessary.
Section 4. Time and Place of Payment. The user shall pay the rental fee
and deposit to the Office of the Municipal Treasurer upon filing of application to rent
with the Office of the Municipal Mayor, which must be made prior to the use of the
equipment.
Section 5. Accrual of Fees. The proceeds derived from the rental of

municipal heavy equipment shall accrue to the General Fund of the municipality.
Section 6. Rules and Regulations. The use of the municipal heavy
equipment by any entity other than the local government, shall be governed by the
following rules:
1. A contract of lease shall be executed by and between the user and the
municipal government prior to the use and/or release of the equipment.
The contract form shall be provided by the Office of the Municipal
Engineer.
2. The Municipal Mayor is hereby authorized to sign the contract of lease for
and in behalf of the Municipal Government of Pikit.
107
3. The contract of lease shall state among others, the intention of the user in
renting the equipment and a proviso that the user agrees to pay the
rental at the rates prescribed herein, and to provide the equipment with
necessary fuel and oil.
4. The user shall be liable for the compensation, lawsuits and/or civil or
criminal actions arising from damages done to any person relative to the
use of the equipment under lease.
5. The Municipal Government reserves the right to withdraw the equipment

under lease, when it urgently needs the same, without prejudice to the
right of the borrower to repossess it when no longer needed, within the
duration of the period covered in the approved request.
6. In the mobilization of municipal heavy equipment under rental contract,

the utilization of the equipment shall be assigned to projects prioritized as
follows:
a.) First priority: Maintenance of Municipal Roads and other
municipal-funded projects implemented by the Municipal
Government.
b.) Second priority: Municipal-funded projects implemented by

contract.
c.) Third priority: National-funded projects implemented by the

Municipality.
d.) Fourth priority: National-funded projects implemented by private

contractor.
7. Barangay Government shall be given top preference over private

contractor.
8. The breakdown or stoppage of operation shall be reported immediately to

the Municipal Government. If such breakdown or stoppage was the result
of negligence on the part of the hiring party or due to lack of provisions or
supplies, the hiring time shall continue.
9. For backhoe/loader and road grader, the hiring time shall be computed
based only on the actual operation time of the equipment excluding the
time of transporting the same to and from the job site.
10. In case the user is barangay government, under normal use and due care,
all damages, destructions and wreckage of the heavy equipment shall be
borne by the Municipal Government.
11. In case the hiring party is a private individual or contractor, all damages
amounting to P1,500.00 and below shall be his responsibility, while
damages in excess of P1,500.00 shall be borne by the Municipal
Government.
12. Only the authorized Municipal hired drivers and operators shall be allowed
to drive or operate the Municipal heavy equipment.
13. No drivers or operators shall be allowed to drive or operate any of the

Municipal heavy equipment while under the influence of liquor or
prohibited drugs.
108
14. The Municipal Engineer may issue supplementary rules not inconsistent
herewith, for the proper, effective and efficient utilization of municipal
equipment, and for the effective enforcement of this ordinance.
CHAPTER VII
GENERAL ADMINISTRATIVE AND PENAL PROVISIONS
ARTICLE 49
ADMINISTRATIVE PROVISIONS
Section 1. Permit To Operate. Unless otherwise specifically provided for in

this Ordinance, all persons, natural or juridical subject to business tax under this
ordinance and/or persons, agents and brokers transacting business for their
principals and/or representing firms or offices of business establishments shall
secure an annual permit to operate from the Office of the Municipal Mayor and pay
the corresponding taxes, fees and charges for the operation of said business,
occupation, trade or calling, not later than January 20 th of each year. Persons
engaging in business, occupation, trade or calling for the first time shall secure the
necessary permit before the start of his business, occupation, trade or calling. A
permit to operate a business shall be granted if:
a. The applicant thereof has no unsettled tax obligation whatsoever to the

Municipal Government;
b. The business establishment, if any, conform to the zoning regulations,
safety and health requirements of the Municipality wherein the same is
located.
c. The applicant is not disqualified under provisions of law to establish,
maintain and operate the business;
d. Barangay clearance is obtained from the barangay where such business or
activity is located or conducted, provided that in the event the application for
clearance is not acted upon by the barangay concerned in (7) working days
from the filing therefor, the Municipality may issue the license or permit.
The Municipal Treasurer shall recommend the issuance of, and the Municipal
Mayor shall issue, the permit to operate.
Section 2. Display of Official Receipt Evidencing Payment of the Tax or

Fee. The official receipt showing payment of the taxes, fee and other impositions
and the valid permit issued by the Office of the Municipal Mayor as provided by this
Ordinance shall be displayed on a conspicuous place in the establishment or office
used in connection with the conduct of the business or the exercise of the privileges.
Section 3. Duty of a person retiring from business, practice of

profession, pursuit of a calling or exercise of privilege. Any person retiring from
his business, practice of profession, pursuit of a calling or exercise of privileges,
shall surrender to the Municipal Treasurer the official receipt evidencing his last
payment of the tax or fee or other impositions. A person required by this ordinance
and/or the National Internal Revenue Code to keep books of account shall also
surrender the same for purposes of determining if he has still unpaid obligation. The
official receipt and the books of accounts shall be stamped Retired and forthwith
returned by the Municipal Treasurer or his authorized representative to the retiring
taxpayer.
Retirement made within the first twenty (20) days of a calendar quarter, in the
case of a taxpayer who is allowed to pay his tax or fee quarterly and within the
period when the annual tax or fee may be paid without any surcharge in the case of
a taxpayer required to pay the tax or fee by the year, shall not subject the retiring
109
taxpayer to any further obligation, save for any deficiency that may be found
pursuant to the preceding paragraph.
Otherwise, the taxpayer shall be subjected to the next quarterly or annual tax,
as the case may be, plus twenty five (25%) percent surcharge thereon and two
percent (2%) monthly interest on the unpaid amount until tax, fee or charge is fully
paid.
Section 4. Tax or fee for fraction of a quarter or year. Unless otherwise

provided by the ordinance, a person shall pay the full quarterly or annual tax or fee
as the case may be, withstanding the fact that he started the business, the practice
of the occupation, the pursuit of the calling or the exercise of the privilege at any
time other than the beginning of the quarter of the year.
Section 5. Penal Provisions. Except as otherwise specifically provided in

this Ordinance, a fine of not exceeding One Thousand (P1,000.00) pesos, or
imprisonment of not more than six (6) months or both, at the discretion of the court,
is hereby imposed for violation of any of the provisions hereof.
ARTICLE 50
COLLECTION OF TAXES
Section 1. Payment of Business Taxes.
a. The taxes imposed under Articles 7 and 8 of this Code shall be payable
for every separate or distinct establishment or place where business
subject to the tax is conducted and one line of business for which such tax
has been paid. The tax on a business must be paid by the person
conducting the same.
b. In case where a person conducts or operates two (2) or more of the

business mentioned in Articles 7 and 8 of this Code which are subject to
the same rate of tax, the tax shall be computed 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 business

mentioned in Articles 7 and 8 of this Code which are subject to different
rates of tax, the gross sales or receipts of each business shall be
separately reported for the purpose of computing the tax due from each
business.
Section 2. Tax and fee fixed by the year; manner of payment. Except as
otherwise specified in the ordinance, the taxes, fees and other impositions provided
herein are fixed by the year, although the same may be paid in quarterly
installments, except as otherwise provided.
Section 3. Accrual of the Tax. Unless otherwise provided in this ordinance,
all taxes, fees and other charges herein imposed shall accrue on the first (1 st) day of
January of each year. However, new taxes, fees or charges, or changes in the rates
thereof, shall accrue on the first (1st) day of the quarter next following the effectivity
of the ordinance imposing such new taxes or rates.
Section 4. Time for the Payment. Unless otherwise specifically provided in

this ordinance, all taxes, fees and other impositions due and accruing to the
Municipal Government shall be paid within the first twenty (20) days of January or of
each subsequent quarter, as the case may be. The Sangguniang Bayan may, for a
justifiable reason or cause, extend the time for payment of such taxes, fees or
110
changes without surcharge or penalties, but only for a period not exceeding six (6)
months.
Section 5. Surcharges and interest on unpaid tax, fee or other

impositions. Except as otherwise specifically provided in this ordinance, failure to
pay the tax, fee or charge within the time required herein, shall subject the taxpayer
to a surcharge of twenty-five (25%) percent of the amount of tax, fee or other
impositions due plus an interest of two percent (2%) 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 or portion thereof exceed thirty-six (36)
months.
Section 6. Interest on other unpaid revenues. Where the amount of any

other revenue due to the Municipality, except voluntary contributions or donations, if
not paid on the date fixed in the ordinance, or contract, expressed or implied, or
upon the occurrence of the event which has given rise to its collection, there shall be
collected, as part of the amount, an 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 a portion thereof exceed thirty-six (36) months.
Section 7. Collection. The collection of the municipal taxes, fees, charges,

surcharges, interest and penalties accruing to the Municipality shall be the
responsibility of the Municipal Treasurer or his deputies and in no case shall be
delegated to any other person, provided however, that the Municipal Treasurer may
designated the barangay treasurer(s) as his deputy to collect local taxes, fees, or
charges. In case a bond is required for the purpose, the Municipal Government shall
pay the premiums thereon in addition to the premiums of the bond that may be
required under the Local Government Code of 1991.
Unless otherwise specifically provided in this Code, or under existing laws or

decrees, the Municipal Treasurer is authorized, subject to the approval of the
Municipal Mayor, to promulgate the rules and regulations for the proper and efficient
administration and collection of taxes, fees and charges herein imposed.
Section 8. Issuance of receipts. It shall be the duty of the Municipal

Treasurer or his authorized representative to issue the necessary receipt to the
person paying the tax, fee or charge, indicating therein the date, amount, name of
the person paying and the account for which it is paid.
In acknowledging payment of local taxes, fees and charges, it shall be the

duty of the Municipal Treasurer or his deputies to indicate on the official receipt
issued for the purpose, the number of the corresponding local tax ordinance.
Section 9. Record of Taxpayer. It shall be the duty of the Municipal

Treasurer to keep records, alphabetically arranged and opened to public inspection
of the names of all persons paying municipal taxes, fees and charges as far as
practicable. He shall establish and keep current the appropriate tax roll for each kind
of tax, fee or charge provided in the Code.
Section 10. Accounting of the Collection. Unless otherwise provided in this

Code and other existing laws and ordinance, all monies collected by virtue of this
code shall be accounted for in accordance with the provisions of existing laws, rules
and regulations, and credited to the general fund of this Municipality.
Section 11. Accrual to the General Fund of Fines, Costs and Forfeitures.
Unless otherwise provided by law or ordinance, fines, costs, forfeitures, and other
111
pecuniary liabilities imposed by the Municipal Court for the violation of any municipal
ordinance, shall accrue to the General Fund of this Municipality.
Section 12. Examination of Books of Accounts and Pertinent Records of

Businessmen by the Municipal Treasurer. For the purpose of effective
enforcement and collection of the taxes, fees and other impositions provided by this
ordinance, the Municipal Treasurer may, by himself or thru any of his deputies duly
authorized in writing, examine the books of accounts and other pertinent records of
any person, partnership, corporation or association doing business within the
Municipality to verify, assess and collect the true and correct amount of the tax due
from the taxpayer concerned. Such examination shall be made during the regular
business hours, not oftener than once every year for each business establishments.
Any examination conducted pursuant to the provision of this Section, shall be
certified to by the examining official and such certificate shall be made of record in
the books of accounts of the taxpayer concerned.
In the case of examination herein authorized to be made by a duly authorized

deputy of the Municipal Treasurer, the written authority of the former shall
specifically state the name, address and business of the taxpayer whose books of
accounts and pertinent records are to be examined the date and place of such
examination, and the procedure to be followed in conducting the same.
The books of accounts kept by the business establishments pursuant to the

provisions of the National Internal Revenue Code, shall be made available to the
Municipal Treasurer, his deputy or duly authorized representative and shall be
sufficient for determining the correct amount of taxes and other impositions and the
establishment shall no longer be required to keep other or separate books of
accounts for the purpose.
Section 13. Invoice Requirements. It shall be unlawful for any person, firm,
company or corporation engaged in the business mentioned under the provisions of
this ordinance and other businesses, trades or occupation operated within the
territorial jurisdiction of the Municipality, not to issue a duly registered and serially
numbered commercial invoices, showing among other things, the name or style and
address of the business, foe every sale or service rendered worth Five (P5.00)
pesos or more, and it will be unlawful for anyone of them to misdeclare in their
invoices or sales books or other books of account, their true and correct sales,
income or receipts.
Section 14. Compromise Penalty. For violation made pursuant to the

provisions of Section 13 and 14 hereof and an alternative to the penalties prescribed
under the Local Tax Code P.D. 231, as amended, and in case where the taxpayer
violator or violators made, there shall be imposed a graduated compromise penalty,
which shall not be paid and collected outside the premises of the office of the
Municipal Treasurer for every violation of Section 11 and 12 hereof, as follows:
PENALTY a.) If the value of goods or service misdeclared

is not more than P 10.00……………………… P 50.00
b.) If the value of goods or service misdeclared

is P 10.00 or more but not exceeding P 20.00……… 150.00
c.) If the value of goods or service misdeclared

is P 20.00 or more but not exceeding P 50.00………..250.00
d.) If the value of goods or service misdeclared

is P 50.00 or more but not exceeding P200.00……… 350.00
112
e.) If the value of goods or services misdeclared
is more than P200.00…………………………….…... 1,000.00
Provided, that if the violator is an alien, in addition to the penalties prescribed

in Section 7 hereof, the permit to engage in the business shall be recommended to
the Municipal Mayor for revocation.
Provided, further, that any person, other than the merchant himself, who is
found helping or convincing with the merchant in the commission of the violation
shall also suffer the corresponding penalties prescribed under the above preceding
section, provided, finally, that if a government employee of any instrumentality of the
government is found abetting, helping or conniving with the merchant in then
commission of the crime or violations, aside from the penalties, prescribed hereof,
he shall be also administratively charged or recommended for dismissal from the
government service.
ARTICLE 51
CIVIL REMEDIES FOR COLLECTION OF REVENUES
Section 1. Application of the article. The provisions of this article and

remedies provided herein shall be used, as far as their nature permits, for the
collection of any delinquent tax, fee, charge, interest, penalties or other revenues.
Section 2. Municipal Government’s Lien. All the local taxes, fees, charges
and other revenues or impositions provided for by this ordinance and due the
Municipal Government constitute a lien in its favor, 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
the lien but also upon property used in business, occupation practice of profession
or calling, or exercise of privilege with respect to which lien in its favor, 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 the lien but also upon property used in business, occupation,
practice of profession or calling, or exercise of privilege with respect to which lien is
imposed. The lien may only be extinguished upon full payment of the delinquent
municipal taxes and charges including related surcharges and interest.
Section 3. Civil Remedies. The Civil Remedies for the collection of local
taxes, fees, or charges, and related surcharges and interest resulting from
delinquency shall be:
a. By administrative action through distraint of goods, chattels, or
effects, and other personal property of whatever character, including
stocks and other securities, debts, credits, bank accounts, and interest
in and rights to personal property, and by levy upon real property and
interest in or rights to real property; and
b. By judicial action.
Either of these remedies or all may be pursued concurrently or
simultaneously at the discretion of the local government unit
concerned.
Section 4. Distraint of Personal Property. The remedy by distraint shall

proceed as follows:
a) Seizure – Upon failure of the person owing any tax or other

impositions to pay the same at the time required, the Municipal
Treasurer or his deputy may, upon written notice, seize or confiscate
113
any personal property belonging to that person or any personal
property subject to the tax lien, in sufficient quantity to satisfy the tax
in question, together with any increment thereto, incident to
delinquency and expenses of seizure. In this case, the municipal
treasurer or his deputy shall issue a duly authenticated certificate
based upon the records of his office showing the fact of delinquency
and the amount of the tax and penalty due. This shall serve as
sufficient warrant for the distraint of personal property
aforementioned, subject to the taxpayer’s right to claim exemption
under the provisions of existing laws. Distrained personal property
shall be sold at public auction in the manner herein provided for.
b) Accounting of Distrained Goods- The officer executing the
distraint shall make or cause to be made an inventory of the goods,
chattels or effects distrained, a copy of which signed by himself shall
be left either with the owner or person from whose possession the
goods, chattels or effects were taken or at the dwelling or place of
business of that person and with someone of suitable age and
discretion, to which list shall be added a statement of the sum
demanded and a note of the time and place of sale.
c) Publication- The officer shall forthwith cause a notification to be
exhibited in not less than three (3) public and conspicuous places in
the municipality where the distraint is made, specifying the time and
place of sale and the articles distrained. The time of sale shall not be
less than twenty (20) days after notice to the owner or processor of
the property as above specified and the publication or posting of the
notice. One place for the posting of the notice shall be at the Office of
the Municipal Mayor of the municipality in which the property is
distrained.
d) Release of Distrained Property Upon Payment Prior to Sale - If
at any time prior to the consummation of the sale, all proper charges
are paid to the officer conducting the same, the goods or effects
distrained shall be restored to the owner.
e) Procedure of sale – At the time and place fixed in the notice, the
officer 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
Municipal Treasurer shall make a report of the proceedings in writing
to the Municipal Mayor.
Should the property distrained be not disposed of within one hundred and
twenty (120) days from the date of distraint, the same shall be considered sold to the
Municipality 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. Pursuant to the local Government Code of 1991 the Committee on
Appraisal shall be composed of the Municipal Treasurer as Chairman, a
representative of the Commission on Audit and the Municipal Assessor as members.
f) Disposition of Proceeds– The proceeds of the sale shall be applied

to satisfy the tax, including the surcharges, interest and other
penalties incident to delinquency, and the expenses of the distraint
and sale. The balance over and above what is required to pay the
entire claim shall be returned to the owner of the property sold. The
expenses chargeable upon the seizure and sale embrace only the
actual expenses of seizure and sale embrace only the actual
expenses of seizure and preservation of the property pending the
sale, and no charge shall be imposed for the services of the Municipal
Treasurer or his deputy. Where the proceeds of the sale are
insufficient to satisfy the claim, other property may, in like manner, be
114
distrained until the full amount due, including all expenses is
collected.
Section 5. Levy on Real Property. After the expiration of the time required
to pay the delinquent tax, fee, or charge, real property may be levied on before,
simultaneously, or after the distraint of personal property belonging to the delinquent
taxpayer. To this end, the municipal treasurer shall prepare a duly authenticated
certificate showing the name of the taxpayer and the amount of tax fee, or charge,
and penalty due from him. Said certificate shall operate with the force of a legal
execution throughout the Philippines. Levy shall be effected by writing upon said
certificate the description of the property upon which levy is made. At the same
time, written notice of the levy shall be mailed to or served upon the Assessor and
the Register of Deeds of the province where the property is located who shall
annotate the levy on the tax declaration and certificate of title of the property,
respectively, and the delinquent taxpayer or, if he be absent in respect to which the
liability arose, or if there be none, to the occupant of the property in question.
In case the levy on real property is not issued before or simultaneously with
the warrant of distraint on personal property, and the personal property of the
taxpayer is not sufficient to satisfy his delinquency, the municipal treasurer, shall
within thirty (30) days after execution of the distraint, proceed with the levy on the
taxpayer’s real property.
A report on the levy shall, within ten (10) days after, receipt of the warrant, be
submitted by the levying officer to the Sangguniang Bayan.
Section 6. Penalty for failure to issue and execute warrant. Without

prejudice to criminal prosecution under the Revised Penal Code and other
applicable laws, any local treasurer who fails to issue or execute the warrant of
distraint or levy after the expiration of the time prescribed or who is found guilty of
abusing the exercise thereof by competent authority shall be automatically
dismissed from the service after due notice and hearing.
Section 7. Advertisement and Sale. Within thirty (30) days after levy, the
Municipal Treasurer shall proceed to publicly advertise for sale or auction the
property or a usable portion thereof as may be necessary to satisfy the claim and
cost of sale; and such advertisement shall cover a period of at least thirty (30) days.
It shall be effected by posting a notice at the main entrance of the municipal hall,
and in a public and conspicuous place in the barangay where the real property is
located, and by publication once a week for three (3) weeks in a newspaper of
general circulation in the municipality. The advertisement shall contain the amount
of taxes, fees or charges, and penalties due thereon, and the time and place of sale,
the name of taxpayer against whom the taxes, fees, charges, penalties and
interests. If he fails to do so, the sale shall proceed and shall be held either at the
main entrance of the municipal hall or on the property to be sold, or at any other
place as determined by the Municipal Treasurer, conducting the sale and specified
in the notice of sale.
Section 8. Purchase of property by the local government units for want

of bidder. In case there is no bidder for the real property advertised for sale as
provided herein, or if the highest bid is for an amount insufficient to pay the taxes,
fees, or charges, related surcharges, interests, penalties and cost, the local
treasurer conducting the sale shall purchase the property in behalf of the
municipality to satisfy the claim and within two (2) days thereafter shall make a
report of his proceedings 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
115
of any such declaration of forfeiture to transfer the title of the forfeited property to the
municipality without the necessity of an order from a competent court.
Within one (1) year from the date of such forfeiture, the taxpayer or any of his
representative, may redeem the property by paying to the local treasurer the full
amount of the taxes, fees, charges, and related surcharges, interests, or penalties,
and the costs of sale. If the property is not redeemed as provided herein, the
ownership thereof shall be fully vested on the municipality.
Section 9. Resale of real estate taken for taxes, fees, or charges. The
Sangguniang Bayan may, by ordinance duly approved, and upon notice of not less
than twenty (20) days, sell and dispose of the real property acquired under the
preceding Section at public auction. The proceeds of the sales shall accrue to the
general fund of the municipality.
Section 10. Collection of delinquent taxes, fees, charges or other

revenues through judicial action. The municipality may enforce the collection of
delinquent taxes, fees, charges or other revenues by civil action in any court of
competent jurisdiction. The civil action shall be filed by the Municipal Treasurer
within the period prescribed in Section 194 of Republic Act No. 7160, as
implemented under Article 284 of the Implementing Rules and Regulations (IRR).
Section 11. Further distraint or levy. The remedies by the distraint and
levy may be repeated if necessary until the full amount due, including all expenses,
is collected.
Section 12. Personal property exempt from distraint or levy. Tools and
implements necessarily used by the delinquent taxpayer in his trade or employment
shall be exempted from distraint and the levy, attachment or execution thereof for
delinquency in the payment of any local tax, fee or charges, including the related
surcharge and interest.
CHAPTER VIII
MISCELLANEOUS PROVISIONS
ARTICLE 52
OVERSIGHT COMMITTEE
Section 1. Administrative Provision
Within one month after the approval of this ordinance, the Municipal Mayor
shall convene the oversight committee. The committee shall formulate guidelines,
rules and regulations necessary for the efficient and effective implementation of any
and all provisions of this ordinance. The committee shall likewise recommend to the
Sangguniang Bayan any amendments thereof. Submit reports to the office of the
Municipal Mayor and the Office of the Sangguniang Bayan regularly.
Section 2. Composition of the Oversight Committee
The Committee shall be composed of the following:

1. Municipal Treasurer ……………………………….. Chairman
2. SB Chairman Committee on Finance ………… Vice Chairman
3. SB Chairman Committee on Market …………… Member
4. Municipal Accountant ……………………………… Member
5. SB Secretary ………………………………………... Member
6. Mun.Planning and Development Coordinator ….. Member
7. Municipal Assessor ………………………………… Member
8. President, Liga ng mga Barangay ………………… Member
116
9. Market Administrator ……………………………… Member
Section 3. Meetings. The Committee shall meet every quarter, not

withstanding a special meeting to be called upon by the Chairman or majority of its
members. For this purpose, the office of the Municipal Treasurer shall act as the
secretariat.
CHAPTER IX
FINAL PROVISIONS
ARTICLE 53
FINAL PROVISIONS
Section 1. General Penal Provision. Unless the penalty is specifically

provided in a particular article of this code, any violation of the provisions of this
code shall be punished by a fine of not less than One Thousand Pesos (P1,000.00)
but not more than Two Thousand Five Hundred Pesos (P2,500.00) or imprisonment
of six months or both at the discretion of the court.
Payment of a fine or service of imprisonment as herein provided shall not

relieve the offender from the payment of the delinquency tax, fee or charge imposed
under this code.
If the violation is committed by any juridical entity, the President, General

Manager or any person entrusted with the administration thereof at the time of the
commission of the violation shall be held responsible or liable thereof and be subject
to the penalties herein provided.
Section 2. Administrative Penalty. Failure to pay the tax, permit fee or

other impositions, rentals and other collectible by the Municipality mentioned herein
with the time specified for the payment will subject the violator to an administrative
penalty or surcharge at the rate of twenty five (25%) percent of the amount of tax
plus interest at the rate of two percent (2%) a month or fraction thereof until the full
amount is totally paid.
Section 3. Separability Clause. If for any reason, any provision, section

or part of this Code is declared not valid by the court of competent jurisdiction or
suspended or shall be held unconstitutional or invalid by any other competent
authority, such judgment shall not affect or impair the remaining provisions,
sections, or parts and shall continue to be in force and in effect.
Section 4. Repealing Clause. All municipal ordinances, rules and

regulations or parts thereof which are inconsistent with any provision or provisions
of this ordinance are hereby repealed, amended or modified accordingly.
Section 5. Effectivity. Within ten (10) days after the approval of this
ordinance, certified true copies of the Ordinance shall be published in full for three
(3) consecutive days in a newspaper of local circulation, the same shall be posted in
at least two (2) conspicuous and publicly accessible places within the territorial
jurisdiction of the municipality.
This Ordinance shall take effect on the day following its publication, or at the
end of the period of posting, whichever occurs later.
ENACTED UNANIMOUSLY.
117
I hereby certify to the correctness of the herein quoted ordinance.
GILDA F. DANDAN
Secretary
to the Sangguniang Bayan
ATTESTED:
MUHYRYN D. SULTAN-CASI
Vice-Mayor/Presiding Officer
APPROVED:
SUMULONG K. SULTAN
Municipal Mayor
118

17-292 Revised Revenue Code 2018

Uploaded by

Document Information

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

17-292 Revised Revenue Code 2018

Uploaded by

Copyright:

Available Formats

EXCERPT FROM THE MINUTES OF THE REGULAR SESSION OF THE

SANGGUNIANG BAYAN OF THE MUNICIPALITY OF PIKIT, PROVINCE OF

Hon. Muhyryn D. Sultan-Casi Vice-Mayor/Presiding Officer

MUNICIPAL ORDINANCE NO: 17-292

AN ORDINANCE ADOPTING THE 2018 REVISED REVENUE CODE OF

Be it enacted by the Sangguniang Bayan of Pikit, Cotabato, that:

CHAPTER 1- GENERAL PROVISIONS

In construing the provisions of this Code, the following rules of construction

c) Reasonable Time. In all cases where any act is required to be done

d) Computation of Time. The time within which act is to be done as provided

e) References. All references to chapters, articles, or sections are to the

f) Conflicting Provisions of Chapters. If the provisions of different chapters

g) Conflicting Provisions of Sections. If the provisions of the different

Agricultural Products – as defined include those that undergo not only

The term by-products shall mean those materials which in cultivation or

Ambulant Vendor/Transient Vendor- is any person who sells items or

Banks and other Financial Institutions – include non-bank financial

Bet taker or Promoter – refers to a person who alone or with another

Brewer – includes all persons who manufacture fermented liquors of any

Business – means trade or commercial activity regularly in as a means of

Calling – means one’s regular business, trade, profession, vocation or

Capital Investment – is the capital that a person employs in any undertaking,

Charges – refer to pecuniary liability, as rents or fees against person or

Cockfighting – in the spot of pitting or evenly matching gamecocks to

Contractor – includes persons, natural or juridical, not subject to professional

Compounder – comprises every person who, without rectifying, purifying, or

Control Number – numerical numbers issued consecutively to all MTH

Cooperative – is a duly registered association of persons, with a common

Corporation – includes partnership, no matter how created or organized,

Countryside and Barangay Business Enterprise – refers to any business

Derby – is an invitational cockfight participated in by game cockers or

Fee – means a charge fixed by law or ordinance for the regulation or

Franchise – is a right or privilege, affected with public interest that is

Gaffer (taga-tari) – refers to a person knowledgeable in the art or arming

Gross Sales/Receipts – include the total amount of money or its equivalent

Importer – means any person who brings articles, goods, ware or

Levy – means an imposition or collection of an assessment, tax, fee, charge,

License or Permit – is a right or permission granted in accordance with law

Manufacturer – includes every person who, by physical or chemical process,

Marginal Farmer or Fisher folk – refers to individuals/groups engaged in

Motorized Tricycle for Hire (MTH) – is a motor vehicle composed of a

Motorized Tricycle Operators Permit (MTOP) – the document granting

Occupation – means one’s regular business or employment, or an activity,

Operator – includes the owner, manager, administrator, or any other person

Occupancy Fee – a fee collected from the occupant of any stalls.

Peddler - means a person who, either for himself or on commission, travels

Permit – a privilege to engage in a legal activity or business operation.

Person – means every natural or juridical being, susceptible of rights and

Privilege – means a right or immunity granted as a peculiar benefit,

Pub House/Night club – includes beer gardens or places where dancing is

Public Market – refers to any place, building, or structure of any kind

Public Place – includes national, provincial, municipal, or barangay streets,

Rectifier - comprises every person who rectifies, purifies, or refines distilled

Referee (Sentenciador) – refers to a person who watches and oversees the

Rental – means the value of the consideration, whether in money, or

Services – mean the duties, works or functions performed or discharge by a

Tax – means an enforced contribution, usually monetary in form, levied by

Warehouse – includes every building or warehouse, or portion thereof where

Wholesaler – means a person or entity that resells goods or merchandise at

Section 1. Imposition of Tax. There shall be imposed a community tax on

Section 2. Individuals Liable to Community Tax. Every inhabitant of the

Section 3. Juridical Persons Liable to Community Tax. Every corporation

Section 4. Exemptions. The following are exempted from the Community

Section 5. Place of Payment. The Community Tax shall be paid in the