Revised Tax Code 2017

Pantukan Comprehensive Tax Code
Republic of the Philippines

Province of Compostela Valley
MUNICIPALITY OF PANTUKAN
-o0o-
OFFICE OF THE SANGGUNIANG BAYAN

EXCERPTS FROM THE MINUTES OF 38TH REGULAR SESSION OF THE 17TH
SANGGUNIANG BAYAN OF THE MUNICIPALITY OF PANTUKAN, PROVINCE OF
COMPOSTELA VALLEY HELD ON JUNE 07, 2017 (WEDNESDAY) AT THE SESSION
HALL OF THE SANGGUNIANG BAYAN
PRESENT:
Hon. Hajarah Ranain-Divinagracia Municipal Vice Mayor

(Presiding Officer)
Hon. Wildean G. Zapanta Sangguniang Bayan Member
Hon. J. C. Celso Y. Sarenas, Jr. Sangguniang Bayan Member
Hon. Madel M. Cervantes Sangguniang Bayan Member
Hon. Maribel D. Basadre Sangguniang Bayan Member
Hon. Ramil D. Maquilan Sangguniang Bayan Member
Hon. Juan R. Caballero, Jr. Sangguniang Bayan Member
Hon. Flaviano V. Timan Sangguniang Bayan Member
Hon. John Elmer V. Lawas Sangguniang Bayan Member
Hon. Cirila A. Engbino SB Member/ABC Representative
Hon. Vedorin M. Takasan SB Member/IP Representative
RESOLUTION NO. 073, S-2017
Authors: Hon. Wildean G. Zapanta, Hon. Maribel D. Basadre

Hon. Madel M. Cervantes, Hon. Ramil D. Maquilan
Hon. J. C. Celso Y. Sarenas, Jr., Hon. Juan R. Caballero, Jr.
Hon. Flaviano V. Timan, Hon. John Elmer V. Lawas
Hon. Cirila A. Engbino, Hon. Vedorin M. Takasan
RESOLUTION ENACTING AN ORDINANCE AMENDING, REVISING AND

CODIFYING EXISTING TAX ORDINANCE, OTHERWISE KNOWN AS THE ‘’2017
REVISED TAX CODE” OF THE MUNICIPALITY OF PANTUKAN, PROVINCE OF
COMPOSTELA VALLEY
WHEREAS, the enactment of the Local Government Code of 1991 (R.A. 1760),
with provisions for new taxing authority and new tax rates, makes it necessary for the
Sangguniang Bayan to pass a new municipal revenue code;
WHEREAS, after due public hearings and with the help of the Technical Working
Group on the Revision of Municipal Revenue Code of Pantukan a new municipal revenue
code has been evolved;
WHEREAS, after a thorough review and deliberation, the members of the

Sangguniang Bayan recognized the urgency and the need of immediately passing a
revised municipal revenue code that shall cover real property taxes, business taxes and
other fees and charges.
NOW, THEREFORE
Be it resolved, as it is hereby resolved, to approve the following ordinance:
Municipality of Pantukan, Compostela Valley 1

TAX ORDINANCE NO. 01

SERIES OF 2017
AN ORDINANCE AMENDING, REVISING AND CODIFYING EXISTING TAX

ORDINANCE, OTHERWISE KNOWN AS THE 2017 TAX CODE OF THE
MUNICIPALITY OF PANTUKAN, PROVINCE OF COMPOSTELA VALLEY
BE IT ORDAINED, by the Sangguniang Bayan in session assembled, that:
CHAPTER 1. – GENERAL PROVISIONS

ARTICLE 1
-TITLE-
This Ordinance shall be known as the ‘’2017 REVISED TAX CODE OF THE
MUNICIPALITY OF PANTUKAN, PROVINCE OF COMPOSTELA VALLEY’’.
ARTICLE 2
-SCOPE-
Subject to the provisions of the Local Government Code of 1991 and other
related laws, as amended, this Ordinance will govern the levy, assessment and
collection of taxes, fees and charges, and other incidental impositions, procedures, rules
and regulations in the implementation thereof within the territorial jurisdiction of the
Municipality of Pantukan, Province of Compostela Valley.
ARTICLE 3
- LIMITATIONS-
Unless otherwise provided under the Local Government Code or 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 the banks and other financial institutions;
b. Documentary stamp tax;
c. Taxes on estates, inheritances, gifts, legacies and other acquisitions mortis
causa, except otherwise provided under the Local Government Code of 1991;
d. Customs duties, registration fees of vessel and 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 of
Pantukan, Compostela Valley Province in the guise of charges for wharfage,
tolls for bridges or otherwise, or other taxes, fees or charges 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 or Value Added Tax (VAT) on sales, barters or exchanges or
similar transactions on goods or services except otherwise provided under the
Local Government Code of 1991;

j. Taxes on the gross receipts of transportation contractors and persons

engaged in the transportation of passenger’s 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 and 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 Business Enterprise and
Cooperative duly registered under RA No. 6810 and Republic Act Numbered
Sixty-Nine Hundred Thirty-Eight (RA 6938) 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.
ARTICLE 4
-RULES OF CONSTRUCTION AND INTERPRETATION-
SECTION 1. WORDS AND PHRASES NOT HEREIN EXPRESSLY DEFINED.

Words and phrases embodied in this Code not herein specifically defined shall have the
same definition as found in PD 231, as amended, unless otherwise provided under RA
7160, otherwise known as the Local Government Code of 1991.
SECTION 2. 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 or when applied, they would lead to absurd or
highly improbable result.
a.) General Rule – All words and phrases shall be construed and understood
according to the common and approved usage of the language; but technical
words and phrases and such other words in this code which have acquired,
peculiar or appropriate meaning.
b.) Gender and Number – Every word in this Code importing the masculine
gender shall extend to both male and female. Every word importing the plural
number shall apply to several persons or things and every word importing the
singular number shall extend and apply to one person or thing.
c.) Computation of Time – The time within which an act is to be done as provided
in this Code or in any regulation issued pursuant to the provisions hereof, when
expressed in days, shall be computed by excluding the first day and including the
last day, except when the last day falls on a Sunday or holiday in which case, the
same shall be excluded from the computation, and the next business day shall be
considered the last day.
d.) References – All references to Chapters, Articles, Sections, are to the Chapters,
Articles, Sections in this Code, unless otherwise specified.
e.) 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 question involved thereon.

f.) Conflicting Provisions of Sections – If these provisions of different sections

in the same chapter conflict with each other, the provision of the section which is
last in point shall prevail.
ARTICLE 5
-DEFINITION OF TERMS –
When used in this ordinance:
ADMISSION FEE – refers to monetary consideration that a person/customer pays to

gain admission to any amusement place.
ADVERTISING AGENCY – includes all persons who are engaged in the business of
advertising for others by means of billboards, posters, whether pictorials or
reading matters, placards, notices, signs, directories, pamphlets, handbills,
electric or neon lights, airplanes, balloons or other media.
AGRICULTURAL PRODUCT- includes the yielded of the soil, such as corn, rice, hay,
coconuts, sugarcane, tobacco, root crops, vegetables, fruits, flowers, and their
by-products, ordinary slat, all kinds of poultry, whether in their by-products,
ordinary slat, all kinds of poultry, whether in their original form or not.
The phrase “ whether in their original form “ 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 such as freezing, drying , salting, smoking, or stripping for purposes of
preserving or otherwise preparing said products for the market.
AMUSEMENT PLACES- includes all other places of amusement not specifically

enumerated or otherwise provided for in this ordinance, including but not
limited to night clubs or day clubs, cocktail lounges, super or family clubs, disco
houses, minus-one or sing-along houses, bars or beer houses/gardens, fast food
centers showing sports competitions or replay shows by direct book up via
satellite or those showing video cassette films/movies, beach resorts, and other
places of amusement where one seeks admission to entertain himself whether
by seeing or viewing or by direct participation.
ARRASTRE – shall mean the operation of conveying and loading merchandise on piers
or wharves.
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 laws
or rules and regulations under thereunder.
BAR – includes any place or establishment whose principal business is the sale of
alcoholic beverages or liquors of any kind to be used or consumed within its
premises. A bar that allows music or dancing within its premises shall be
considered a night club, cabaret, dancing school or dance hall, as the case
maybe.

BOARDING HOUSE – includes any house where boarders are accepted for
compensation by the week or by the month, and where meals are served to
boarders only.
BONDSMAN – means any person habitually engaged in the business of furnishing

bonds in civil actions or for person arrested or detained for prosecution.
BOXING ARENA OR STADIUM – means a place or compound whether opened or

enclosed, where only professional boxing contest are held.
BOXING EXHIBITION – includes every exhibition of the art of attack and defense
with the fists.
BREWER – includes all persons who manufacture fermented liquor of any description
for sale or delivery to others but does not include manufacturer of tuba, tapuy
or similar domestic fermented liquor, whose production does not exceed two
hundred gauge liters.
BUSINESS AGENT – includes all persons who act as agent of others in the transaction
of business with any public officers, as well as those who conduct collecting in
advertising for another.
BUSINESS - means trade or commercial activity regularly engaged in as a means of

livelihood or with a view to profit.
CABARET/DANCE HALL – includes any place or establishment where dancing is

permitted to the public in consideration of any admission, entrance, or any other
paid on, before or after dancing, and where professional hostesses or dancers
are employed.
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 stewards, etc.
CAPITAL – signifies the actual estate, whether in money or property owned by an

individual or corporation; it is a fund with which it transacts its business and
which would be liable to each creditor; and which in case of insolvency, passes
to a receiver.
CAPITAL INVESTMENT – is the capital which a person employs in any undertaking,

or which he contributes to the 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 foods, already cooked are
served at a price.
CHARGES – refers to pecuniary liability, as rents or fees against persons or property.
CHIROPODIST – means one skilled in treating diseases of the hand and feet; but is
not restricted to the treatment of ailment of the feet.
CIRCUS – includes every building, tent, or area where feats of horsemanship, acrobatic
performance, or similar acts are exhibited.

CLUB – includes any regularly organized club, voluntary association or organized action
maintained, conducted or controlled for the amusement, recreation, or
improvement of the members, thereof, for which an initiation is necessary or
membership dues or fees are required before admission, and that the same is
not operated for profit.
COCKPIT – includes any place, compound, building or portion thereof, where

cockfights are held whether or not money is bet on the result of such cockfights.
COCKTAIL LOUNGE – same definition as Super or Family Club.
COLISEUM- includes an amphitheater, covered or otherwise other place where

professional or non- professional athletic competitions, including boxing
exhibitions are held.
COLLECTING AGENCY – includes any person other than a practicing Attorney-at-Law

engaged in the business of collecting or suing debts or liabilities placed in his
hands, for the said collection or suit, by subscribers or customers applying and
paying therefore; while a “Mercantile Agency” is any person engaged in the
business of gathering information as to the financial standing ability, or credit
of persons engaged in business, and reporting the same to subscribers or to
customers applying and paying thereof.
COMMERCIAL BROKER – includes all persons other than importers, manufacturers,

producers or bonafide employees, who for compensation or profit, sell or bring
about sale or purchase of merchandise for other persons, bring proposed buyers
and sellers together, or negotiate freight or other business for owners of vessels
or other means of transportation, or for the shippers, consignors, or non-
consignors of freight carried by vessels or other means of transportation. The
term includes omission merchants.
COMPOUNDER – comprises every person who, without rectifying, purifying, or

refining distilled spirits, wine or other liquor with any materials except water,
manufactures any intoxicating beverage whatever.
CONCERTO OR CONCERT – a musical performance by a number of voices or

instruments, or both: the combination of voices or instrument to produce
harmony; a performance of music before an audience. The term is sometimes
reserved for a performance by several musicians. The word concert originally
meant a combination of performers (“a consort of viols”) rather than the
performance itself.
CONFISCATORY – is that which amounts to induce seizure or forfeiture or private

property in favor of the public treasury.
CONSUMER – includes those who directly purchase or acquire from manufacturers,

producers and distributors of articles or goods for their direct use of
consumption, or for distribution for the use or consumption of others as the
end-users of ultimate consumers.
CONTRACTOR – includes persons, natural or juridical, not subject to professional tax

under Section 139 of the Local Government Code, whose activity consists
essentially of the sale of all kinds of services for a fee, regardless of whether or
not the performance of service calls for the exercise or use of the physical or
mental faculties of such contractor or his employees.
The term “contractor” shall include general engineering, general building

and specialty contractors as defined under applicable laws; filling, demolitions
and salvage works contractors; proprietors or operators of mine drilling
apparatus; proprietors or operators of dockyards; persons engaged in the
installation of water system, and gas or electric light, heat or power; proprietors
or operators of smelting plants; engraving, plating, and plastic lamination
establishments; proprietors or operators establishments of repairing, repainting,
upholstering, washing or greasing of vehicles, heavy equipment, vulcanizing,
recapping, and battery charging; proprietors or operators of furniture shops and
establishments for planning or surfacing and recutting of lumber, sawmills under
contract to saw or to cut logs belonging to others; proprietors or operators for
dry cleaning or dyeing establishment, steam laundries; and laundries using
washing machines; proprietors or operators of shops for the repair of any kind of
mechanical and electrical devices, instruments, apparatus, or furniture and shoe
repairing by machine or any mechanical contrivance; proprietors or operators of
establishments of lots for parking purposes; proprietors or operators of tailor
shops, dress shops, milliners and batters, beauty parlors, barber shops, massage
parlors, sauna, Turkish and Swedish baths, slenderizing and body building
saloons and other similar establishments, photographic studios, funeral parlors;
proprietors or operators of hotels, motels and lodging houses, proprietors or
operators of arrastre and stevedoring, warehousing or forwarding
establishments; master plumbers, smiths and house or sign painters, printer,
bookbinders, lithographers; publishers except those engaged in the publication
or printing of any newspaper, magazine, review or bulletin which appears at
regular intervals with fixed prices for subscription and sale and which is not
devoted principally to the publication of advertisements, business agents, private
detective or watchman agencies, commercial and immigration brokers, and
cinematographic film owners, lessors and distributors.
CONTRACTOR. INDEPENDENT – includes repair and welding shops,; photo static;

white/blue printing; recopying; or duplicating services; laundry shops; assaying
laboratories; shipping agencies; advertising agencies; collecting agencies;
massage or therapeutic clinics; construction and/or repair shops of motor
vehicles; animal-drawn vehicles, bicycles and/or tricycles goldsmiths or
silversmiths; shop for snaring animals; lathe machine shops; vaciador shops;
vulcanizing shops, stables, garages parking lots; and public warehouses and
bodegas; blacksmiths; gasoline/diesel fuel service stations; irrigation contractors;
hamp-grading establishments, indenter and/or indent service, messengerial
services, lighterages; plumbing installations; perma press establishments; video
coverage; business consultant and management services; skin care specialist or
consultants; booking offices for local exchange (except imported films)
brokerages; drafting services; interior decorating services, dry cleaning or steam
laundry establishments; employment agencies; private hospitals, medical and
dental clinics; animal hospitals; public ferries; purchasing warehouses and
bodegas; purchasing agents and/or purchasing agencies; rental of equipment,
document safety boxes, furniture, bicycles, vehicles suits, skates, brakes, etc.;
rent-a-car services, sound system; roasting of pigs, fowls not sold for retail, sand
and gravel contractors, sculpture shops, ship chandlers; tanneries; travel
agencies; vocational and/or driving schools, watch repair centers and shops;
silkscreen processing, t-shirt printing, woodcarving handicraft shops, off-track
betting centers for races. Other independent contractors (juridical or natural) not
included among individuals subject to the professional tax and whose activity
consists essentially of the sale of all kinds of services for a fee; landscaping
contractors; custom brokers.

CORPORATION – includes partnerships, no matter how (cuentas en participacion),

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 pursuant to an operating or consortium agreement
under a service contract with the government.
General professional partnerships are partnerships formed by person 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.
The term “resident foreign” when applied to a corporation means a

foreign corporation not otherwise organized under the laws of the Philippines but
engaged in trade or business within the Philippines.
COUNTRYSIDE AND BARANGAY BUSINESS ENTERPRISE – refers to any

business entity, association, or cooperative registered under the provisions of
Republic Act Numbered Sixty-Eight Hundred Ten (R.A No. 6810). Otherwise
known as “Magna Carta for Countryside and Barangay Business Enterprises
(Kalakalan 20).”
DANCING PAVILION – includes any space within the duly licensed restaurants or
other public places other than a night club or bar per the operator thereof allows
the use of the said space by its patrons or customers for casual dancing to the
accompaniment of music by orchestra or rondalla or by an amplifier or jukebox.
DANCING SCHOOL – includes any establishment where ballroom dancing is taught

and permitted to the public in consideration of an enrollment, admission,
membership or any other fee.
DEALER – means one whose business is to buy and sell merchandise, goods and
chattels as a merchant. He stands immediately between the producer or
manufacturer and the consumer and depends for his profit not upon the labor he
bestows upon his commodities but upon the skill and foresight with which he
watches the market.
DEALER IN SECURITIES – include all persons who for their own account, are
engaged in the sale of stock, bonds, exchange, bullion, coined money, bank
notes, promissory notes or other securities.
DISTILLER OF SPIRIT – comprises all who distill spirituous liquor by original and
continuous distillation from mash, wort, wash, sap, or syrup through continuous
closed vessels and pipes until manufactured thereof is complete.
EXCESSIVE – means that which is characterized by whatever is notably greater than

what is moderate, reasonable, proper, usual, necessary and just.
FEE – means a charge fixed by law or ordinance for the regulation of inspection of a
business or activity;
FLASH POINT – means the temperature at which liquid gives a vapor sufficient to
form ignitable mixture with the air near surface of the liquid or within the vessel
use.

FRANCHISE – is a right or privilege, affected with public interest which is conferred

upon the private persons of corporations, under such terms and conditions as
the government and its political subdivisions may impose in the interest of public
welfare, security, and safety.
FROLIC DEVICE – includes amusement rides, sideshows, ferries, shooting galleries

and booths with shows for amusement.
GENERAL BUILDING CONTRACTOR – is a person whose principal contracting

business is in connection with any structure built, being built or to be built for the
support, shelter and enclosure of person, animals, chattels or movable property
of any kind, building trades or crafts, or to do or superintend the whole or any
part thereof. Such structure includes sewers and sewerages disposal plants and
systems, parks, playgrounds and other recreational works, refineries, chemical
plants, and similar industrial plants, requiring specialized engineering knowledge
and skill, powerhouses, power plants and other utility plants, cement and
concrete works in connection with the above-mentioned fixed works.
A person who merely furnishes materials or supplies without fabricating

them into, or consuming them in the performances of, the work of the general
building does not necessarily fall within this definition.
GENERAL ENGINEERING CONTRACTOR – is a person whose principal contracting

business is in connection with fixed works requiring specialized engineering
knowledge and skill, including the following division or subjects; irrigation,
drainage, water power, water supply, flood control, in-land waterways, harbors,
docks and wharves, shipyards and ports, dams, hydro-electric projects, levees,
river control and reclamation works, railroads, highways, waste reduction plants,
bridges, overpasses, underpasses and other similar works, pipelines, and other
systems for the transmission of petroleum and other liquid or gaseous
substances, land leveling and earth moving projects, excavating, grading,
trenching, paving and surfacing works.
GOLF LINK – includes any place, compound or any portion thereof, where, for a fee or
compensation, customers are allowed to play golf or simulated golf games or
practice golf.
GROSS OUTPUT – means the actual market value of the manufactured or produced
products without any deduction for manufacturing, producing, milling,
transporting, handling, marketing or any other expenses, except in the case of
manufacturer or producer under the term CIF, in which case the actual cost of
ocean freight and insurance shall be deducted.
GROSS RECEIPTS – include all money and properties received in consideration of

services rendered or articles sold, exchange or lease, without any deduction; or
the whole amount of the receipt of the business before the cost of production is
deducted therefrom.
GROSS RECEIPTS OF HOTELS, RESTAURANTS, ETC. – means the charges of

prices or compensation paid by the quest for their loading, meals and for such
other services and attention are necessarily incident to the use of hotels as
temporary abode. In the case of restaurants, café or refreshment parlor, it refers
to the charges, prices or compensation for the meals, cooked foods, or
refreshment served to the patrons.

GROSS SALES RECEIPT – include the total amount of money or its equivalent
representing the contract price, compensation of service fee including the
amount of charged materials supplied may the services and deposits or advance
payments actually or constructively received during the taxable quarter for the
service performed or to be performed for another person excluding discounts if
determinable as the time of sales, sales return, excess tax, and value-added-tax
(VAT).
HOSTESS – a woman entertainer whose services are hired by a nightclub or day club
for the purpose of entertaining its patrons, guests or customers, allowing said
hostess to dance and/or converse, talk or chat with them usually for an
honorarium at the discretion of the patrons, guest or customers.
HOTEL – includes any house or building or portion thereof in which any person or
persons may be regularly harbored or received as transient or guests. A hotel
shall be considered as living quarters and shall have the privilege to accept any
number of guest therein and to serve food to them.
IMPORTER – means any person who brings articles, goods, wares or merchandise of
any kind or class into the Philippines from abroad, for unloading therein, or
which after such an entry, are consumed herein to become incorporated into the
general mass of property in the Philippines. In the case of tax-free articles
brought or imported into the Philippines by persons, entities, or exchange in the
Philippines to non-exempt private persons or entities the purchasers or recipients
shall be considered importers thereof.
JAI-ALAI – means a place, usually enclosed and built for the purpose where pelotary
game is played and money is bet on the game.
JUKEBOX – means a musical instrument mechanically devices for the purpose of

furnishing music for compensation.
LENDING INVESTOR – includes all persons who make a practice of lending money
for themselves or others at interest.
LEVY – means an imposition of collection of an assessment, tax, tribute or fine.
LICENSE OR PERMIT – is a right or permission granted in accordance with law by a

competent authority to engage in some business or occupation or to engage in
some transactions.
LOCAL GOVERNMENT – includes provinces, cities, municipalities and barangays.
LODGING HOUSE – includes any house or building or portion thereof, in which any
person or persons may be regularly harbored or received as transients for
compensation. Taverns or inns shall be considered as lodging houses.
MAGAZINES AND/OR NEWSPAPER STAND – means an outdoor stall or enter here

newspapers, periodicals and/or other reading materials are sold and may include
as items for sale, cigars and cigarettes, sweepstake tickets only and no other
commodity provided a separate permit fee is paid for the retail of cigar and
cigarette as provided in this code.
Municipality of Pantukan, Compostela Valley

10
MANUFACTURER – includes every person who, by physical or chemical process, alters
the exterior texture or form or inner substance of any raw material or
manufactured or partially manufactured 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
materials or manufactured or partially manufactured products so as to reduce it
to marketable shape or prepare it for any of the use of industry, or who by any
such process, combines any such raw materials or manufactured or partially
manufactured products with other materials or product of the same or of
different kinds and in such manner that the finished products of such process
manufacture can be put to special use or uses to which such raw materials or
manufactured or partially manufactured products in their original condition could
not have been put, and who in addition, alters such raw material or manufacture
to partially manufactured products or combines the same to produce such
finished product for the purpose of their sale or distribution to others and not for
his own use or consumption.
MARGINAL FARMER OR FISHERMAN – refers to an individual engaged in

subsistence farming or fishing which shall be limited to the sale, barter or
exchange of agricultural or marine products produced by himself and his
immediate family.
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.
MERCANTILE AGENCY – is any person engaged in the business of gathering

information as to the financial standing ability, or credit of persons engaged in
the business, and reporting the same to subscribers or to customers applying
and paying therefore.
MONEY SHOP – is an extension service unit of a banking institution usually operating

in public markets with authority to accept money for deposit and extend short-
term loans for specific purposes.
MOTEL – includes any house or building, or portion thereof, in which any person or
persons may be regularly harbored or received as transients or guests and which
is provided with a common enclosed garage or individually enclosed garage
where such transients or guests may park their motor vehicles.
MOTOR VEHICLE – means any vehicle propelled by any power other than muscular
power using the public roads, but including road rulers, trolley cars, street
sweepers, sprinklers, lawn mowers, bulldozers, graders, fork-lifts, amphibian
trucks, and cranes of not used on public roads, vehicles which run only on rails
or trucks, and tractors and trailers and tractor engines of all kinds used
exclusively for agricultural purposes.
MUNICIPAL/MUNICIPALITY – refers to the Municipality of Pantukan, Compostela

Valley Province, unless specified otherwise.
MUNICIPAL WATER – include not only streams, lakes, and tidal water within the
municipality, not being the subject of private ownership and not comprised
within the national parks, public forest, timberlands, forest reserves or fishery
reserves, but also marine waters included between two lines drawn
perpendicularly to the general coast line from points where the boundary lines of

11
the municipality touch the sea at low tide and are third line parallel with the
general coast line and fifteen (15) kilometers from it.
Where two (2) municipalities are so situated in 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.
NIGHT OR DAY CLUB – includes places frequented at nights or days, as the case
maybe, where foods, wines, and drinks are served and music is furnished by the
operator and the patrons are allowed to dance with their own partners or with
hostesses furnished by the management.
OCCUPATION – means one’s regular business or employment, or an activity that

principally takes up one’s time, thought and energies. It includes any calling,
business, trade, profession or vocation.
OPERATOR – includes the owner, manager, administrator, or any other person who
operates or is responsible for the operation of a business establishment or
undertaking.
OPPRESSIVE – means unreasonably burdensome, unjustly severe or harsh.
PEDDLER – means any person whom either for him or on commission, travels from
place to place and sells his goods or offers to sell and deliver the same. Whether,
the peddler is wholesale peddler or a retail peddler of a particular commodity
shall be determined from the definition of a wholesale dealer or retail dealer as
provided in this Article.
PEDDLER, HAWKER OR HUSTLER – includes any person, whether adult or minor,

who peddles or hawk goods, wares, merchandise, or any articles, in any manner,
from place to place; or one who offers for sale articles without any regular fixed
and established place of business in the municipality.
PERSONS – means every natural or juridical being, susceptible of rights and obligation
or of being the subject of legal relations.
PRIVATELY-OWNED OR OPERATED PUBLIC MARKETS – means those established

by 3 private funds and operated by private persons, natural or juridical, under
government permit.
PRIVILEGE – means a right or immunity granted as a peculiar benefit, advantage or

favor.
PRODUCER – means essentially the same manufacturer except that it is more

commonly used to denote a person who raises agricultural crops and puts them
in a condition for the market.
PROFESSIONAL DANCER – includes any woman employed in cabarets or similar

establishments who offers herself as dancing partner for a fee for those who
may pick her.
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.
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RACE TRACK – includes any place or compound, where exhibitions or trials of speed
for a purse or price consideration are run by the competitors usually on horse or
any other animal, or power conveyances as trucks, automobiles or race cars.
REAL ESTATE BROKER – includes any persons, other than a real estate salesman as
hereinafter defined, who for another, and for a compensation or in the
expectation or promise of receiving compensation; (1) sells or offers for sale, buy
or offers to buy, lists or solicits for prospective purchasers, or negotiates the
purchase, sale or exchange of real estate or interest therein; (2) or negotiate
loans on real estate; (3) or leases or offers to lease or negotiate the sale,
purchase or exchange of a lease or rents or places for rent or collects rent from
real estate or improvements thereon; (4) or shall be employed by or on behalf of
the owner or owners of lots or other parcels of real estate on salary, on
commission, or otherwise to sell such real estate or any parts thereof in lots or
parcels. Real Estate Salesman means any natural person regularly employed by a
real estate broker to perform in behalf of such broker any or all of the functions
of real estate broker. One act of character embraced within the above definition
shall constitute the person performing or attempting to perform the same real
estate broker. But the foregoing definition do not include a person who shall
directly perform any of the acts aforesaid with reference to his own property,
where such acts are performed in the regular course of or as an incident to the
management of such property; nor shall they apply to persons acting in pursuant
to a duly executed power of attorney from the other owner authorizing final
consumption by performance of a contract conveying real estate by sale,
mortgage or lease; nor shall they apply to any receiver, trusts or assignee in
bankruptcy or insolvency, or to any person acting pursuant to the order of any
court; nor to a trustee selling under a deed of trust.
REAL ESTATE DEALER – includes any person engaged in the business of buying,
selling, exchanging, leasing or renting property as principal and holding himself
out as a full or part time dealer in real estate or as an owner of rental property
or properties rented or offers to rent for an aggregate amount of one thousand
pesos or more a year.
Any person shall be considered as engaged in business as real estate

dealer by the mere fact that he is the owner or sub-lessor of property rented or
offered to rent for an aggregate amount of one thousand pesos or more a year,
provided, however, that an owner of sugar lands subject to tax under
commonwealth Act Numbered Five Hundred And Sixty-Seven shall not be
considered as a real estate dealer under this definition.
RECITAL – a performance by one or two players or by a string quartet.
RECTIFIER – comprises every person who rectifies, purifies, or refines distilled spirits
or wines by any process other than by original and continuous distillation from
mast, wort, wash, or syrup through continuous closed vessels and pipes until the
manufacture thereof is complete. Every wholesale or retail liquor dealer who has
in his 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 a being engaged in the business of rectifying.
REFRIGERATING – means the storage or keeping of articles at a temperature not to

exceed 40 degrees Fahrenheit above zero degree in a refrigerating case.
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RENTAL – means the value of the consideration, whether in money or otherwise, given
for the enjoyment or use of a thing.
REPACKER OF WINES OR DISTILLED SPIRITS – includes all persons who remove

wines or distilled spirits from the original containers for repacking and selling the
same at wholesale.
RESIDENTS – refer to natural persons who have their habitual residence in the
province, city, or municipality where they exercise their civil rights and fulfill their
civil obligations, and to juridical person for which the law or any other provision
creating or recognizing from fixes their residence in a particular province, city, or
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 places that provides food to the public and accepts
orders from them at a price. This term include caterers.
RETAIL – means a sale where the purchaser buys the commodity for his own
consumption, irrespective of the quantity of the commodity sold.
RETAIL DEALER IN FERMENTED LIQUOR – includes every person, except retail

dealers in tuba, basi and tapuy, who for himself or on commission sells or offers
for sale fermented liquor in quantities of five liters or less at any one time and
not for resale.
RETAIL LIQUOR DEALER – includes every person except a retail wine dealer, who
for himself or on commission sells or offers for sale wine or distilled spirits (other
than denatured alcohol) in quantities of five liters or less at any one time and not
for resale.
RETAIL VINO DEALER – includes every person who for himself or on commission
sells or offers for sale only domestic distilled spirits in quantities of five liters or
less at any one time and not for resale.
REVENUE – includes taxes, fees and charges that a state or its political subdivision
collects and receives into the treasury for public purposes.
SERVICES – means the duties, work or functions performed or discharged by a

government officer, or by a private person contracted by the government, as the
case may be.
SHOPPING CENTER – means a building, establishment, or a place or part thereof,

leased to several different persons but not less than ten (10) persons to be used
principally by them, especially for selling, assorted, non-perishable and dry
goods, merchandise or articles including refrigerated goods.
SHOPPING CENTER – means a building, establishment, or a place or part thereof,

leased to several different persons but not less than ten (10) persons to be used
principally by them, especially for selling, assorted, non-perishable and dry
goods, merchandise or articles including refrigerated goods.
SKATING RINK – includes any private place or compound where, for a fee or
compensation, the customers are allowed to skate in or around the place.

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SODA FOUNTAIN – includes all places where refreshment and/or drinks are served,
provided that, in such places, there is a counter stand with chairs and where
customers are not permitted to congregate and loiter within the premises, such
as in bars, and saloons or in restaurant and public eating-places.
SPECIALTY CONTRACTOR – is a person whose operations pertain to the

performance of construction work requiring special skill and whose principal
contracting business involves the use of specialized building trades or crafts.
SODA FOUNTAIN – includes all places where refreshment and/or drinks are served,
provided that, in such places, there is a counter stand with chairs and where
customers are not permitted to congregate and loiter within the premises, such
as in bars, and saloons or in restaurants and public eating-places.
STALL – refers to any allocated space or booth in the public market where
merchandise of any kind is sold or offered for sale.
STOCKBROKER – includes all persons whose business it is for themselves as such

broker or for other brokers, to negotiate purchases or sales of stocks, bond,
exchange, bullion, coined money, banknotes, promissory notes, or other
securities; but does not include underwriters of one or more investment
companies as defined in the Investment Company Act; “Dealer in Securities”
includes all persons who for their own account are engaged in the sale of stock,
bond, exchange, bullion, coined money, bank notes, promissory notes, or other
securities.
SUPER OR FAMILY CLUB – includes any establishment where food and drinks are
served to its patron to the accompaniment of music furnished by such
establishment with musicians under its employ or by jukeboxes installed within
its premises and where patrons are allowed to dance with partners whom they
bring along but not hostesses as in the case of night club or bars.
TAX – means an enforced contribution, usually monetary in form, levied by law-making

body on persons and property subject to its jurisdiction for the precise purpose
of supporting government needs.
TAXI DANCER – a woman entertainer professionally engaged in dancing for fee.
THEATER OR CINEMA HOUSE – includes any place, edifice, building or enclosure

where motion pictures are exhibition and/or presentation of plays or other above
including performances, stage shoes, musical or dramatic shows, concerts, or
gymnastics or acrobatic feats are held.
UNJUST – means deficient in justice and fairness.
VESSEL – includes every type or boat, craft or other artificial contrivance used, or
capable of being used, as a means of transportation on water.
WAITER/WAITRESS – a man or woman entertainer whose services are hired by a

business establishment serving food and/or intoxicating or vinous beverage or

15
drinks to its customers and whose duty is to serve such food and /or drinks to its
customers or patrons and is allowed by such business establishment to entertain
its customers or patrons only by congregating, conversing, talking or chatting
with them and for no other purpose.
WAREHOUSE – includes every building or warehouse, or portion thereof, where

goods, wares, merchandise, articles or other personal property are receive and
store.
WHARFAGE – means a fee assessed against the cargo of a vessel engaged in

apparent of domestic trade based on quantity, weight, or measure received and/
or discharged by vessel.
WHOLESALE – means a sale where the purchaser buys or imports the commodities for
resale to persons other than the end-user regardless of the quantity of the
transaction.
WHOLESALER – means a person or entities that resell 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.
WHOLESALE DEALER IN FERMENTED LIQUORS – means anyone who for himself

or on commission sells or offers for sale fermented liquors in large quantities
than five liters at any one time, or who sells or offers for sale such fermented
liquor (excluding tuba, basi, tapuy, and similar domestic fermented liquors) for
the purpose of resale, regardless of quantity.
WHOLESALE DEALER OF DISTILLED SPIRITS AND WINES – comprehends every

person who for himself or on commission sells or offers for sale wines or distilled
spirits in large quantities than five liters at any one time, or who sells or offers
the same for sale for the purpose of resale regardless of quantity.
WHOLESALE DEALER IN LIQUOR – includes every person who for himself or on

commission sells or offers for sale wines, or distilled spirits for the purpose of
resale regardless of quantity.
CHAPTER II – COMMUNITY TAX

ARTICLE 6
-COMMUNITY TAX-
A COMMUNITY TAX, as authorized under Section 154, Article 4, of the Local

Government Code of 1991 is hereby levied in accordance with the provisions of this
Article.
SECTION 1. INDIVIDUALS LIABLE TO COMMUNITY TAX. Every

inhabitant of the Philippines, eighteen (18) years of age or over who has been regularly
employed on a wage or salary basis for at least thirty (30) consecutive working days
during any calendar year, or who is engaged in business or occupation, or who owns
real property with an aggregate assessed value of One Thousand Pesos (P1,000.00) or
more, or who is required by law to file an income tax return shall pay an annual
community tax of Five Pesos (P5.00) and an annual additional tax of One Peso (P1.00)
for every One Thousand Pesos (P1,000.00) of income regardless of whether from
business, exercise of profession or from property which on no case shall exceed Five
Thousand Pesos (P5,000.00).
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In the case of husband and wife, the additional tax herein imposed shall be
based upon the total property owned by them and total gross receipts or earnings
derived by them.
SECTION 2. JURIDICAL PERSONS LIABLE TO COMMUNITY TAX. Every

corporation no matter how established or organized, whether domestic or resident
foreign, engaged in or doing business in the Philippines shall pay an annual community
tax of Five Hundred Pesos (P500.00) and an annual additional tax which in no case
shall exceed Ten Thousand Pesos (P10,000.00) in accordance with the following
schedule:
a.) For every Five Thousand Pesos (P5,000.00) worth of real property in the
Philippines owned by it during the preceding year based on the valuation used for the
payment of the real property tax under existing laws, found in the assessment rolls in
the municipality where the real property is situated- TWO Pesos (P2.00); and
b.) For every Five Thousand Pesos (P5,000.00) gross receipts or earning derived
by it from its business in the Philippines during the preceding year- Two Pesos (P2.00).
SECTION 3. EXEMPTIONS. The following are exempt from the community

tax:
a. Diplomatic and consular representatives;
b. Transient visitors when their stay in the Philippines does not exceed three (3)
months.
SECTION 4. PLACE OF PAYMENT. The community tax shall be paid in the

Municipality of Pantukan, Compostela Valley Province, if it is the place of residence of
the individual, or if it is the place where the principal office of the juridical entity is
located.
SECTION 5. TIME FOR PAYMENT; PENALTIES FOR DELINQUENCY.
a.) The community tax shall accrue on the first day of January of each year which
shall be paid not later than the last day of February of each year. If a person
reaches the age of eighteen (18) years or otherwise losses 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 lose the benefit
of exemption on or before the last day of March, he shall have twenty (20) days
to pay the community tax without becoming delinquent.
Persons who come to reside in the Philippines or reach the age of

eighteen (18) years on or after the first day of July of any year, or who cease to
belong to an exempt class on or after the same date, shall not be subject to the
community tax for that year.
b.) 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 the community tax without becoming delinquent. Corporations
established and organized on or after the first day of July shall not be subject to
the community tax for that year.

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If the tax is not paid within the time prescribed above, there shall be
added to the unpaid amount an interest of twenty four percent (24%) per
annum from the due date until it is paid.
SECTION 6. 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.OO).
SECTION 7. 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 services; receives any license, certificate, or permit
from any public authority; pays any tax or fee receives any money from any public
fund; transacts other official business; or receives any salary or wage from any
person or corporation, it shall be the duty of any person, officer or corporation with
whom such transaction is made or business done or whom any salary or wage is
received to require such Individual to exhibit the community tax certificates.
The presentation of community tax certificates shall not be required in

connection with the Registration of a voter.
b.) When through its authorized officers, any corporation subject to the
community tax receives any license, certificate, or permit from any public authority,
pays any tax or fee, receives money from public funds, or transacts other official with
whom such transaction is made or business done, to require such corporation to exhibit
the community tax certificate.
c.) The community tax certificate required in the two (2) preceding paragraphs
shall be one issued for the current year, except for the period from January until the
fifteenth (15th) of April of each year, in which case, the certificate issued for the
preceding year shall suffice.
SECTION 8. DISTRIBUTION OF PROCEEDS.
a.) The proceeds of the tax shall accrue to the general funds of the municipality
except a portion thereof which shall accrue to the general fund of the National
Government to cover the actual cost of printing and distribution of the forms and other
related expenses. The Municipal Treasurer concerned shall remit to the National
Government and the proceeds of the tax within ten (10) days after the end of each
quarter.
b.) The Municipal Treasurer may deputize the Barangay Treasurer to collect the
community tax in their respective jurisdiction. Provided, however, that the said
Barangay Treasurer shall be bonded in accordance with existing laws.
c.) The proceeds of the community tax actually and directly collected by the
Municipal Treasurer shall accrue entirely to the general fund of the municipality.
However, proceeds of the community tax collected through the Barangay Treasurer
shall be apportioned as follows:

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1. Fifty percent (50%) shall accrue to the general fund of the municipality; and
2. Fifty percent (50%) shall accrue to the Barangay where the tax is collected.
CHAPTER III – BUSINESS AND OCCUPATIONAL TAX
ARTICLE 7
-TAX AND FEES FOR BUSINESS, TRADE AND OCCUPATION-
SECTION 1. GRADUATED BUSINESS TAX. There is hereby imposed in the
following businesses in the Municipality an annual graduated tax, to be collected
quarterly, except on those for which fixed taxes are already provided for as follows:
a.) On manufacturers, assemblers, repackers, processors, brewers, distillers,

rectifiers and compounders of liquors, distilled spirits, and wines.
Manufacturers of any article of commerce of whatever kind or nature, in
accordance with the following schedule:
With gross sales or receipts for the Amount of Tax

preceding calendar year in the amount Per Annum
of:
less than P 10,000.00 P 199.65
P 10,000.00 or more but less than 15,000.00 266.20
15,000.00 or more but less than 20,000.00 450.00
40,000.00 or more but less than 50,000.00 1,000.00
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 16,637.50
6,500,000.00 or more 29,493.00 plus at a rate not exceeding
forty-five and three eight percent
(45.375%) of one percent (1%) in excess
6.5 M.
The preceding rate shall apply only to the amount of domestic sales of
manufacturers, assemblers, repackers, processors, brewers, distillers, rectifiers, and
compounders if liquors, distilled spirits, and wines of manufacturers or any article of
commerce of whatever kind or nature other than those enumerated under paragraph
(c) of this Section.
b.) On wholesalers, distributors, or dealers in any article of commerce of

whatever kind or nature in accordance with the following schedule:
With gross sales or receipts for the Amount of tax

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Preceding calendar year in the Amount of: Per Annum
Less than P 1,000.00 22.00

2,000,000.00 or more At a rate not exceeding sixty and one
half percent (60 1/2 % ) of one
percent (1 %) in excess of 2M
The businesses enumerated in paragraph (a) above shall no longer be subject to

the tax on wholesaler, distributors, or dealer herein provided for.
c.) On exporters, and on manufacturers, millers, producers, wholesalers,

distributors, dealers or retailers of essential commodities enumerated hereunder at a
rate of fifty (50%) percent or one-half (1/2) of the rates prescribe 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, ramie, rubber,
peanuts, tangantangan, soybeans, copra, mangoes, pineapple, oranges and
other fruits, cassava, cotton, kapok, hemp, maguey, 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, sea shells 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;

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d.) On Retailers.
With gross sales or receipts for Rate of Tax

The preceding calendar year of: Per Annum
P 400,000.00 or less 2.4 %
more than P400,000.00 P9,680.00 plus (1.21%) in excess of
P 400,000.00
Provided, however, that barangays shall have the exclusive power to levy taxes,
as provided under Section 152 of the Local Government Code of 1991, on gross sales or
receipts of the preceding calendar year in the amount of Thirty Thousand (P 30,000.00)
Pesos or less.
e.) On contractors and other independent contractors, in accordance with the

following schedule:
With gross sales or receipts for the Amount of tax

Preceding calendar year in the amount Per Annum
of:
Less than P 5,000.00 P39.60
2,000,000,00 or more but not less 15,007.30 plus at a rate not exceeding sixty
than and one-half percent (60 1/2 %) of one
percent ( 1 % ) in excess of 2M.
Should a contractor undertake to furnish the materials and labor in the

construction work, the cost of such materials and labor shall be deducted from his gross
receipts for the purpose of determining the tax due from him under the preceding
paragraph.
f.) On banks and other financial institutions, at a rate of fifty-five percent of one
percent (1%) on the gross receipts of the preceding calendar year derived from
interest, commissions and discounts from lending activities, income from financial
leasing, dividends, rentals on property and profit from exchange or sale of property,
insurance premium.

21
g.) On any other business not otherwise subject to the preceding graduated
business tax of 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 Lessors, Shopping
Centers, Privately-Owned Public Markets, Lessors, of Personal Properties, Café,
Cafeterias, Ice Cream and other refreshment parlors, Restaurants, Soda Fountains,
Houses, Hotels, Cottages, 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 the 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 the ball

Milling, leaching, smelting, refining, and other processes, the rates under Section 1,
Subsection a.) Shall apply for that portion of the business which utilizes their own raw
Shall subject to the tax rate as contractor under Section 1 e).
SECTION 2. NEWLY STARTED BUSINESS. In the case of the newly started

business falling under the preceding paragraphs of this Article, the tax shall be fixed by
the quarter. However, in the succeeding quarter or quarters, in case the business opens
before the last quarter of preceding quarter at one fourth (1/4) of the rate fixed
therefore by the pertinent schedule as maybe applicable. In the succeeding year,
regardless of when the business started to operate,
the tax shall be based on the gross sales for the preceding calendar year, or any
fraction thereof, as provided by the same schedule.
In cases where a person operates any of the businesses mentioned in any one of
the preceding paragraphs above, together with any of the business for which fixed
taxes are already provided for, the sales or receipts of the latter shall not be included in
the sales or receipts of the former for the purpose of computing the taxes due under
said paragraph.
ARTICLE 8
- FIXED BUSINESS TAXES ON BUSINESS, TRADE AND OCCUPATION.-
SECTION 1. FIXED BUSINESS TAX. There is hereby imposed a fixed tax, not
to exceed two and two-tenths (2.2%) percent of the gross receipts/sales, on the
following businesses:
a.) On Peddlers – There is hereby imposed an 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:
Annual Tax
1. Peddlers of any article or merchandise carried in
trucks, jeeps, delivery panels, carts or any other motor
vehicles unless otherwise provided herein P 60.50
2. Peddlers of any article or merchandise carried in a

motorized bicycle, tricycle or other similar motorized
vehicles other than those specified in letter (a) 60.50
above
3. Peddlers of any article or merchandise carried in 18.50
carts, caretela or other vehicle drawn by animals
4. Peddlers of any article or merchandise carried on 9.10
bicycle or pedicab
5. Peddlers of any other article or merchandise 6.10
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carried by person
In addition to the above impositions, a peddler of textiles, jewelry, perfume and

other luxury vehicles shall pay Ten Pesos (P 10.00) annually.
Exemption – Peddlers who sell only native vegetables, fruits, root crops or food
personally carried by them are exempted from this tax.
Place of Payment of the Tax – the tax imposed under this sub-paragraph shall be
paid to the Municipal Treasurer of the Municipality.
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 Treasure or any of the deputy
Treasurers.
b.) Cold Storage and Refrigeration Cases:
As to total average capacity Amount of Tax Per Annum

Over 50 cu. m. P 1,210.00
Over 35 but not exceeding 50 cu. m. 907.50
Refrigerating cases with a total storage capacity of 4
But not exceeding 5 cu. m. 12.10
Refrigerating cases with a total storage capacity of
Less than 4 cu. m. 6.10
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 “Electrolux”, refrigerators and other cold devices, all taken together in An
establishment.
c.) Tax on Amusement Devices:
Amount of Tax Per Annum

1. Each Video Machine (Token/Coin) P 181.50
2. Each jukebox machine 181.50
3. Each Machine or apparatus for visual Entertainment,
Betamax, VHS, family computer and Other video players 90.75
4. Each apparatus for weighing persons, fortune
Telling machine and the like 54.50
5. Each vending machine, and other machines for
Amusement 145.20
6. Each betamax, VHS, family computer and other
Video tapes for rent 36.50
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Provided, that the Municipal Treasurer shall require that a sticker or other
Marking be attached 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 activity

participate without making bets or wagers, including but not limited to the
following, unless otherwise specified:
Amount of Tax Per Annum
1. Bath houses, swimming pools, and Other similar places P 545.00

Beach Resort per cottage (sizes)
a. Small 500.00
b. Medium 750.00
c. Large 1,000.00
2. Steam baths, saunas and other similar
Establishment / per cubicle… 181.50
3. Billiard and Pool halls: For the first table 90.75
For each additional table… 36.30
4. Circuses, carnivals, and the like P 66.00 per day
For the first ten days and P 8.25 per day thereafter 72.60/day
5. Merry-go-round, roller coaster, ferries, swings, Shooting
galleries and other similar contrivances, P18.15 per
day for the first ten days and P6.05 per day
thereafter per unit of contrivance
6. Boxing Stadium 545.00
7. Boxing Contest- per night 242.00
8. Race Track for conducting horse races 3,630.00
9. Jai-Alai 6,050.00
10. Cockpits: -In the Poblacion 3,630.00
-In the Barangay 1,815.00
PLUS: Per Ordinary Cockfight 12.10
Per Derby Cockfight 22.00
Per day, International Derby Cockfight 4,840.00
Per Cockfight International derby 242.00
11. Golf Link 6,050.00
1. Mini Golf 2,420.00
12. Diving Range: 1. Those with more than 30 slots 484.00
2. Those with 21 to 30 slots 387.20
3. Those with 16 to 20 slots 290.50

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4. Those with 15 slots and less 193.60
e.) Clubs, Voluntary Association or Organization, except fraternal or

benevolent
1. Clubs furnishing lodging, food and alcoholic or

Intoxicating drinks to their members 968.00
2. Clubs furnishing alcohol or intoxicating drinks but
No food or lodging to members 726.00
3. Clubs furnishing food or lodging but not alcoholic or
4. Clubs not furnishing food or alcoholic or
5. Clubs or voluntary organizations:
Those admitting non-members 545.00
f.) Magazines and/or Newspaper Stands:
1. First Class (Those situated in hotels and restaurants) 121.00 p.a

2. Second Class ( Those situated in other places) 60.50 p.a
g.) Taxes on billboard or signboards for advertisement or business, per

square meter or fraction thereof:
Billboards, sign or advertisement for business or business,

per square meter or fraction thereof: 1. Single face 18.15
2. Double face 36.30
Billboards, sign or advertisement for business and
Profession painted on any building and/or structure and
otherwise separated or detached therefrom, per Square
meter or fraction thereof… 16.35
Advertisement by means of placards, per square
meter or fraction thereof 16.35
Advertisement for business or profession by means of
slides in movies payable by owners on movie houses 181.50
in addition to the taxes provided under items (1) to
(4), inclusive for the use of electric or neon lights in
billboards, per square meter or fraction thereof
5. Mass display of sign: Amount of Tax per
Quarter
Or a fraction thereof
From 100 to 250 display signs 545.00
From 751 to 1,000 display signs 1,270.50
1,001 or more display signs 2,722.50
6.Advertisement by means of vehicle, balloons, Kites, etc.
Per day or fraction thereof 72.60
Per week or fraction thereof 108.90

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Per month or fraction thereof 24.20
h.) Taxes on Processing Plants, Assaying Services, Smelting and other

related businesses:
1. Gold Processing Plants
Capacity Rate/Annum
For less than 5 tons/day 20,000.00
Over 5 tons but not more than 10 tons per day 30,000.00
For every ten (10) tons in excess of 100 tons per day 10,000.00
2. a) Concrete leach ponds, lime tanks, tailing ponds and setting tanks 2.75/sq. ft.
b) Impounding ponds whether concrete or not 2.75/sq. ft
3. Assaying services whether using the Atomic

Absorption Spectrometer (AAS) or the fire Assay type 500.00/unit per annum
4. Smelting or Refining of Gold and /or minerals 5,000.00/assembly p.a
Any establishment engaged in refining gold (the process which employs nitric
acid as the main chemical agent) with attendant appurtenance duly approved by the
Environment and Protected Areas Sector of the Department of Energy and
NaturaResources.
The term assembly includes the melting cabinet, the Air Pollution Control Devices
and the torch.
PROVIDED that processing plants capacity shall be based on the

data/specification approved by the Municipal Engineer.
Exemption – signs, signboards or advertisements displayed at the places where the

profession or business advertised is conduct shall be exempted from the
payment of the taxes imposed under this sub-paragraph.
Time of Payment – The tax imposed in this sub-paragraph shall be paid to the
Municipal Treasurer before the advertisement; sign, signboard or billboard is
displayed.
Administrative Provisions - 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 duly appointed by the Secretary of
the Department of Public Works and Highways within the Municipality. The
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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.
CHAPTER IV. PERMIT AND REGULATORY FEES

ARTICLE 9
- MAYOR’S PERMIT FEE ON BUSINESS –
SECTION 1. IMPOSITION OF FEE. There shall be collected an annual fee for

the issuance of a Mayor’s Permit to operate a business, pursue an occupation or calling,
or undertake an activity within the municipality.
The permit fee is payable for every distinct or separate business or place where
the business or trade is conducted. One line of business of trade does not become
exempt by being conducted with some other business of trade for which the permit fee
has been obtained and the corresponding fee paid for.
1. Trade, Occupation or Calling, subject to periodic inspection and

surveillance and regulated by the municipal government in accordance with
the following schedules:
PERMIT FEE
a) Sales Agent of medicine or detail men 200.00
b) Conductors or inspectors of Buses 100.00
c) Individual Security Guard, Watchman or Detective, renewable every
two years on their birth month 150.00
d) Kargador or jambolero 75.00
e) Massage Attendant 150.00
f) Bar or Club Manager 150.00
g) Barber 200.00
h) Traveling Barber 150.00
i.) Traveling Photographer 150.00
j.) Traveling Shoe Repair 150.00
k.) Traveling Vaciador 150.00
l.) Beautician/Manicurist/Make-up Artist 150.00
m.) Hair Stylist 150.00
n.) Rolling Nego cart 500.00
o.) Store attendant 150.00
p.) Club Singer 150.00
q.) Taxi-dancer 150.00
r.) Server/helper, cooks in (restaurant, carenderia, kitchenettes,
refreshment parlors, cafeterias), livestock butcher, company
employee/laborer, and other similar occupation 200.00
s.) Waitress or entertainer, in cocktail lounges, bars, super or
family clubs, disco houses and other similar establishment 150.00
t.) Waiter in Night Clubs or cabarets 150.00
u.) Hostess 200.00
v.) Bartender 250.00
w.) Boxing Stadium: 1. Boxing or Wrestling exhibition
a.) if the seating capacity of the building is less than 4,000 persons 200.00
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b.) if the seating capacity of the building or stadium is 4,000 persons
or more 400.00
2. Professional boxers, professional wrestlers, boxing or
Wrestling manager, match makers and referees 200.00
3. Timekeepers, Announcers, Trainers and Seconds 50.00
x.) Projector Operator for Motion Pictures 150.00
y.) Other business undertakings:
1. Floor show or stage show, per day 150.00
2. For every transfer of business from one location to
another shall pay the following fees :
a) Business with machineries and with multiple with
installation… 300.00
b) Wholesale or Wholesale and Retail Business (groceries)/day 300.00
3. Conduct of special recruitment activity (SRA) (per day) 300.00
4. Appliances, motorcycles caravan display ( per day) 300.00
5. Conduct of recorida (per day) 150.00
6. Mayor’s Permit for Contractors to participate bidding 300.00
7. Communication Facilities:
a. Communication Network Facility Per Tower 15,000.00
8. Gasoline Stations:
a. with three (3) or less dispensing pumps 1,000.00
b. with more than three (3) but less than six (6) dispensing pumps 2,000.00
c. with more than six (6) dispensing pumps 3,000.00
9. Public Utility Vehicles, per unit per annum:
a. Public Utility Jeep 500.00
b. Public Utility Van 600.00
c. Public Utility Bus 1,000.00
d. Taxi 500.00
e. Tricycle 100.00
10. All others not mentioned above, a.) including change of
Business name, permit certification/verification 200.00
b.) Certification of no business undertakings (scholarship purposes) 50.00
z. Peddlers permit in the form of identification card (peanuts, kakanin,
chicharon, banana cue, cold water, ice drop, and other commodities. 100.00
If the applicant is a partnership or corporation, it shall file with the sworn

statement, certified copies of its Article Partnership or Incorporation as the case maybe,
and Certification of Registration with the Securities and Exchange Commission.
For purpose of the Mayor’s Permit Fee, the following business size is hereby adopted:
Characteristics Asset Size Number of

Workers
Cottage PhP 500,000 and below 1-10
Small Over PhP 500,000 to PhP 5M 11-99
Medium Over PhP 5M to PhP 20M 100-199
Large Over PhP 20M 200 and above
The permit fee shall either be based on asset size or number of workers,
whichever will yield the higher fee.
a) On business subject to graduated fixed taxes
1. On Manufacturers/Importers/Producers (For New Business Only) AMOUNT OF

FEE PER
ANNUM

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Cottage A.) 100,000 but below 500,000 P 2,000.00
B.) 50,000 but below 100,000 1,500.00
C.) 5,000,000 but below 50,000 1,000.00
D.) 5,000 below 700.00
Small A.) 3M but below 5M 6,000.00
B.) 2M but below 3M 5,000.00
C.) 1M but below 2M 4,000.00
D.) 500,000 but below 1M 3,000.00
Medium: A.) 15M to 20M 12,000.00
B.) 10M but below 15M 10,000.00
C.) 7M but below 10M 8,000.00
D.) 5M but below 7M 6,000.00
Large: Over 20M 36,000.00
2. On Banks
Rural, Thrift and Saving Banks 3,000.00
Commercial, Industrial and Development Banks 5,000.00
Universal Banks 10,000.00
3. On Other Financial Institutions
Small 3,000.00
Medium 5,000.00
Large 10,000.00
4. On Contractors/Services Establishments
Cottage 500.00
Small 1,000.00
Medium 1,500.00
Large 2,000.00
5. On Wholesalers/Retailers/Dealers or Distributors
Cottage 500.00
Small 1,500.00
Medium 2,500.00
Large 3,000.00
6. On Trans loading Operations
Small P 3,000.00
Medium 4,000.00
Large 6,000.00
7. Others Businesses
Cottage 500.00
Small 800.00
Medium 1,500.00
Large 2,000.00
8.Transport or Shipment from the Municipality of Pantukan of the ff:
1. Large cattle per head 200.00
2. Hogs or pigs per head 50.00
3. Goats, sheep, dogs and other animals 50.00
4. Fowls and chicken per head 15.00
5. Logs and lumber per truckloads: a.) Heavy 2,000.00
b.) Light 1,000.00
6. Agricultural and marine products:
a.) Fruits, spices and vegetable per basket 5.00
b.) 1. Banana-Export per box of 13.5kg (Cavendish) 1.00
2. Banana- Local per crate of 30kg (lacatan) 2.00
3. Banana-Local per crate of 30kg (latundan, cardava) 1.00
c.) Palay, corn and other grains 2.00
d.) Copra: Per
sack- 50kg 3.00

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Truckload: a.) 10 wheelers 500.00
b.) 6 wheelers (medium) 300.00
c.) 6 wheelers (light) 200.00
e.) Other agricultural products per basket or sack 1.00
f.) Fresh fish, preserved fish, prawns and other crustacean per 10kg 2.00
7. Firewood, per bundle of 20kg 2.00
8. Charcoal, per sack of 20kg 2.00
9. Field stone/boulders, sand, gravel per truckload:
a.) 10 wheelers 300.00
b.) 6 wheelers 150.00
10. Mineral ore metallic per truckload
a.) 10 wheelers 1,500.00
b.) 6 wheelers 1,000.00
11. Mineral ore non-metallic per truckload:
a.) 10 wheelers 500.00
b.) 6 wheelers 300.00
2. There shall be paid permit fee to the Municipal Treasurer for every permit or license
issued by the Municipal Mayor for renewal of:
(a) Business, trade, or occupation, as provided for in Chapter III and other
pertinent provisions of this ordinance, with the following schedules, unless otherwise
specifically provided:
GROSS FEE PERMIT PER

ANNUM
less than P 5,000.00 P 60.00
10,000,000.00 or more… 6,000.00 plus in excess of 10M at the
rate of fifteen percent (15%) of one
30
percent (1%).
SECTION 2. TIME AND MANNER OF PAYMENT. The fee for the issuance of
a Mayor’s Permit shall be paid to the Municipal Treasurer upon application before any
business or undertaking can be lawfully begun or pursued and within the first twenty
(20) days of January of each year in case of renewal thereof.
For a newly started business or activity that starts to operate after January 20, the fee
shall be reckoned from the beginning of the calendar quarter. When the business or
activity is abandoned, the fee shall not be exacted for a period longer than the end of
the calendar quarter. If the fee has been paid for a period longer than the current
quarter and the business activity is abandoned, no refund of the fee corresponding to
the unexpired quarter or quarters shall be made.
SECTION 3. ADMINISTRATIVE PROVISIONS.
(a) Supervision and control over establishments and places. The Municipal
Mayor or his duly authorized representative shall supervise and regulate all
establishments and places subject to the payment of the permit fee. He shall prescribed
rules and regulations as to the mode or manner on which they shall be conducted in so
far as maybe necessary to maintain peaceful, healthy, and sanitary conditions in the
municipality.
(b) Application for the Mayor’s Permit: False statement. An application for a
Mayor’s Permit shall be filed at the Office of the Municipal Mayor through the Business
Permit & Licensing Section as the Assessing Office for the Business taxes, fees and
charges of a certain business establishment. 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 the business or undertaking that is to be
conducted, and such other data or information as may be required.
1. For a newly started business

a. Location Sketch of the New Business
b. Paid Up Capital of the Business as Shown in the Articles of Incorporation If A
Corporation or partnership or a sworn statement of the capital
invested by
the owner or operator if a sole proprietorship.
c. A Certificate attesting to the tax exemption if the business is tax exempt
d. Certification from the Office-In-Charge of Zoning that the location of the
business is in accordance with zoning regulations. ( MPDO)
e. Tax clearance showing that the operator has paid all tax obligations of the
municipality
f. Barangay Clearance
g. Police Clearance
h. Three (3) passport size pictures of the owner or operator or in cases of a
partnership or corporation. The picture of the Senior or Managing Partner
and that of the President or General Manager.
h. Health Certificate for all food Handlers and those required under Chapter IV
Article 12 of this Revenue Code.
i. Fire safety inspection certificate (FSIC) Municipal Fire Station
j. Building Inspection Certificate (Building Official) Municipal Engineering Office
2. For renewal of existing business permits

a. Previous year’s Mayor’s Permit
b. Two (2) copies of the annual or quarterly tax payments

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c. Two (2) copies of all receipts showing payment of all regulatory fees as
provided for in this code
d. Barangay Clearance
e. Police Clearance
f. Mayor’s Clearance
g. Treasurer’s Clearance
h. Fire safety inspection certificate (FSIC) Municipal Fire Station
i. Sworn Statement of the gross receipts of the preceding calendar year
j. Health Clearance (Municipal Health Office)
Upon submission of the application, it shall be the duty of the proper authorities
to verify if other municipal requirements regarding the operation of the business or
activity such as sanitary requirements, installation of power and light requirements, as
well as other safety requirements are complied with.
The permit to operate shall be issued only upon compliance with such safety
requirements and after the payment of the corresponding inspection fees and other
impositions required by this Revenue Code and other 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 maybe prosecuted in accordance with the penalties provided in this article.
A Mayor’s Permit shall be refused to (1) to any person who previously violated
any ordinance or regulation governing permits granted; (2) Whose business
establishment or undertaking does not conformed with zoning regulations, and safety,
health and other requirements of the municipality; (3) Who has unsettled tax obligation,
debt or other liability to the government; (4) Who is disqualified under any provision of
law or ordinance to establish or operate the business applied for.
Likewise, A Mayor’s Permit shall be denied to any person or applicant for a

business who declares an amount of gross sales or receipts that are manifestly below
industry standards or the Presumptive Income Level of gross sales or receipts as
established in the municipality for the same or a closely similar type of activity or
business.
(c) Issuance of Permit; Contents of Permit. Upon approval of the application of a

Mayor’s Permit, two (2) copies of the application duly signed by the Municipal Treasurer
and the Licensing Officer shall be returned to the applicant. One (1) copy shall be
presented to the Municipal Treasurer’s Office as basis for the collection of the Mayor’s
Permit fee, other regulatory fees and the corresponding business tax.
The Mayor’s Permit shall be issued by the Municipal Mayor through the Business
Permit and Licensing Section upon presentation of the receipt for the payment of the
Mayor’s Permit and the Official Receipt issued by the Municipal Treasurer for the
payment of the business tax.
Every permit issued by the Mayor shall show the name and residence of the
applicant, his nationality and marital status; nature of the organization, that is whether
the business is a sole proprietorship, corporation or partnership, etc.; Location of the
business; date of issue and expiration of the permit; and other information as may be
necessary.

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Municipality shall, upon presentation of satisfactory proof that the original of the
permit has been loss, stolen or destroyed, issue a duplicate of the permit upon payment
of One Hundred Pesos (Php100.00).
(d) Posting of Permit. Every permittee shall keep his permit conspicuously posted at
all times in his place of business or office or if he has no place of business or office, he
shall keep the permit in his position. The permit shall be immediately produced upon
demand by the Municipal Mayor, the Municipal Treasurer or any of their duly authorized
representatives.
(e) Duration of Permit and Renewal. The Mayor’s Permit shall be granted for a
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.
(f) 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 where such business is established is being conducted in a
disorderly or unlawful manner, is a nuisance, or is permitted to be used a resort for
disorderly characters, criminals 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 fines 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.
SECTION 4. RULES AND REGULATIONS ON CERTAIN

ESTABLISHMENTS.
(a) On cafes, cafeterias, ice cream and other refreshment parlors, restaurants, soda
fountain bars, carenderia or food caterers. No owner of said establishments
shall employ any cook or food dispenser without a Food Handler’s Certificate
from the Municipal Health Officer, renewable every year.
(b) Establishments selling cooked and readily edible foods shall have them
adequately covered and protected from dust, flies and other insects, and shall
follow strictly the rules and regulations on sanitation promulgated by the
Municipal Health Officer and existing laws and or ordinances.
(c) Sauna bath, massage, barber and beauty shops. Said shops shall not be
allowed to operate with masseurs, barbers, and beauticians without having
secured the necessary corresponding medical certificate from the Municipal
Health Officer.
SECTION 5. REGULATORY AND PROVISIONS ON BUSINESS

ESTABLISHMENTS.
A) Bars, Massage Parlors, Sauna Baths and Similar Establishments.

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1.) Location – No bar, massage parlor, sauna bath, and other similar
establishments shall be located within a distance of fifty (50) lineal meters
from any public building, school, hospital or church.
2.) Building requirements. Bars, massage parlors, sauna bath, and other similar
establishments shall be well-lighted leaving no dark corners and shall be
maintained under good sanitary condition at all times. There shall be no
private room or separate compartments, except for lavatories, dressing
rooms for ladies and the kitchen.
3.) Days and hours of operation – No bars, massage parlors, sauna baths, and
other similar establishments shall be opened to the public except during the
hours from 9:00 o’clock in the morning to 12:00 o’clock midnight every day.
However, during Sundays, days preceding official holidays and town fiestas they
may open until 2:00 in the morning of the following day. In case a bar is also duly
licensed to operate a regular restaurant, café or refreshment parlor, it may remain open
before or after said hours to serve only meals, refreshments or non-intoxicating drinks.
Any stores, places or establishments, wherein alcoholic beverages or liquors of any kind
are sold shall be considered a bar for purposes of the limitation as to the days and
hours of operation prescribed herein.
4.) Restriction to persons –
a.) Minors under eighteen years of age, intoxicated persons and persons carrying
weapons or firearms of any disruption, except peace officers in the exercise
of official duties shall not be admitted nor allowed to remain in any bar either
as customer, employee or under any capacity;
b.) No person shall be employees as bartender, waiter, and waitress in a bar

unless he is at least twenty one years of age. He shall first obtain written
certificate from the Municipal or Rural Health Officer attesting that he is free
from contagious disease. It shall be the duty of the operator of any bar to
see to it that persons employed by them have been issued the afore-
mentioned medical certificate.
c.) The permits for all employees of massage parlors, barber shops with
massage parlors, sauna baths and similar establishment shall be for a period
of three months and shall be renewable or validated within the first twenty
days of every quarter of each year but in case of business or occupation
newly started anytime within quarter, the permit shall expire on the last day
of the year it was issued.
The operator shall before employing any helper, waiter, waitress, dancer,
hostess or entertainer require each one of them to secure the necessary permit and
health certificate and to produce evidence of payment of his or her license fee. In no
case shall any entertainer, with their waiter, waitress, dancer or hostess be allowed to
work in the aforesaid places of amusement unless he or she has provided himself or
herself with the papers herein required.
B) Billiard or Pool Halls and Bowling Alleys
1) Location – No billiard or pool hall or bowling alley shall be allowed to be

maintained or operated within a radius of fifty lineal meters from any public
building school, hospital or church.
2) Time of operation – Billiard or pool halls and bowling alleys shall be opened
to the public only from 8:00 o’clock in the morning to 10:00 o’clock in the
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evening daily. However, on Saturdays, days preceding official holidays and
town fiestas, billiard or pool hall and bowling alleys maybe opened until 12:00
o’clock midnight. However, bowling alleys located in any residential section
shall not be permitted to operate on any day after 10:00 o’clock in the
evening.
3) Prohibition of Minors – No person conducting or operating billiard or pool hall

shall admit minors less than eighteen years of age to participate in any
games therein. In the case of bowling alley, minors under 12 years of age
shall not be allowed to participate in any games therein.
4) Intoxicating liquor and firearms prohibited – No intoxicating liquor shall be

sold within the premises of any billiard or pool room, or bowling alley neither
shall any deadly weapons or firearms description be permitted to be carried
within the premises thereof, except by peace officers in the performance of
official duties.
C) Boxing and Wrestling Contest or Exhibition
1) Permit required – No person shall stage a boxing or wrestling contest or

exhibition for a purpose “purpose” within the territorial limits of this
municipality unless it has been duly authorized by the Games and
Amusement Board.
2) Amateur contest or exhibition exempted – The provisions of the preceding

paragraph shall not apply to amateur contests or exhibitions promoted and
sponsored by under auspices of school, college and universities recognized by
the government or generally recognized by the government or generally
recognized amateur athletic societies or federation where there is no purse
to compete for.
3) Duty of promoters – It shall be the duty of the promoters, persons, or entities

conducting boxing or wrestling contest to see to it that peace and order is
maintained in a premises of the peace where the contest and exhibition is
being conducted.
D) Cockpits and Cockfighting
1) Days of Cockfighting shall take place only in licensed cockpits and during
Sundays, legal holidays other than Rizal Day, June 12, November 30, Holy
Thursday, Good Friday, election or referendum day and during registration
days for such election or referendum. It shall also be held for a period of not
exceeding three days during the celebration of the town fiesta or during
municipal, agricultural, commercial or industrial fair, carnival exposition for a
similar period of three days upon resolution of the Sangguniang Bayan. Such
fair, carnival or exposition shall be followed within the month of a local fiesta
or for more than two occasions a year.
2) No cockpit shall be constructed or permitted to operate within the radius of

two hundred lineal meters from any public building, school, hospital or
church.
3) A cockpit shall be constructed only on a lot which is provided with sufficient

space for parking of motor and animal drawn vehicles.

35
4) Persons restricted – No person below the age of eighteen years shall be
allowed within the premises of any cockpit neither shall pay any person under
the influence of liquor to be allowed to enter or stay herein.
No person shall be allowed to stay inside the ring during any cockfight, except
the referee or judge, and the respective “soltaderos” and other employees not
exceeding four and peace officers in the exercise of official duties.
5) Other restrictions - No intoxicating liquors of any kind shall be sold within the
premises of any cockpit; neither shall any deadly weapon or firearms or any
description to be carried within the premises thereof, except the peace
officers assigned to maintain peace and order thereof.
6) Duty of Operator – It shall be the duty of the operator of any cockpit to see
to it that the foregoing rules and regulations are properly observed, and the
peace and order is maintained at all times within the premises of the cockpit.
E) Night clubs, Cabarets and Dancing Schools
1. Location – No nightclubs and cabarets shall be establish within the distance

of two hundred lineal meter and within fifty lineal meters in case of a dancing school,
from any public building, school, hospital, church.
2. Building Requirements –
a. In each nightclub, cabaret or dancing school, the dancing space shall
be properly ventilated, or well – lighted and maintained under
sanitary conditions at all times that the establishment is opened
and living no dark corners therein. The building shall be safe for
dancing purposes.
b. In these establishments there shall be no private rooms or separate

compartments, except those assigned for lavatories, dressing rooms
for ladies, bar and kitchen.
In these establishments at least two sets of lavatories, one exclusively for

women and another for men.
The dancing and dining hall of every nightclubs, cabarets, or dance hall which is
also authorize to operate a hotel shall be on a floor separate from each lodging rooms.
c. Days and Hours of Operation – o nightclubs, cabarets, dancing schools

or dance halls shall be opened to public except from the hours from 5:00
o’clock in the afternoon to 12:00 o’clock midnight. However, during Saturday,
days preceding official holidays and during town fiestas they may be opened
until 2:00 o’clock in the morning the following day. In case, any of these
establishments is also duly license to operate a regular restaurant, café, or a
refreshment parlor, it may remain open before or after said hours to serve
only meals and refreshments without permitting dancing to take place
therein.
3. Restrictions as to Persons –

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a. No minor under eighteen years of age, persons, carrying deadly
weapon or firearms or any description, except peace officers in the exercise
of official duties, and intoxicated person shall be admitted nor allowed
to remain in any nightclub, cabaret, dancing school or dance hall, either as
customer’s employee or under ill capacity.
b. No person shall be employed as a professional hostess, dancer, or any

capacity of this establishment unless he/she is at least twenty years of age
and without first having obtained a written medical certificate from a
Municipal or Rural Health Officer.
Attesting that he/she is free of contagious or infectious disease. It shall be the

duty of the operator of any of these establishments to see to it that the persons
employed by them have been issued the aforementioned medical certificate.
F) Mahjong which shall likewise include the game of Shanghai, Jai-alai by points,
mahjong-mahjong, mandarin, and similar games.
1. No person shall operate, conduct or manage the game of “mahjong” without

first applying and securing a permit from the Mayor and paying the necessary
fees as required in this code. The permit application shall state the applicant’s
name, address, location of the house, building or structure where the game is
to be played or other information as the Mayor may deem proper to require.
2. The hours within which the game of mahjong shall be allowed are as follows;
a. Regular Permit:
a.1 Regular Days - 5:00 pm to 2:00 am
a.2 Saturdays, Sundays and Legal Holidays - 2:00 pm to 4:00 am
b. Special Permit:
The Mayor, at his discretion, may grant a special permit to play “mahjong”
outside the time limit above mentioned under circumstances, which the Mayor may
deem proper to warrant the granting of the permit.
2. No owner or maintainer of the house, building or structure where the game of

mahjong is played shall make any obstruction leading to the table where the
mahjong is played nor shall the door leading therein be fastened while the game
shall be maintained outside the house or building within the game is in progress.
No additional table shall be maintained outside the house or building within

which the permit is granted, provided further, that no other prohibited
game shall be played and/or tolerated within the premises period. For this
purpose, the game of “mahjong” shall be constructed as a home entertainment.
G. Operation of video machine, parlors for commercial purposes.
1. No person, natural or juridical, shall operate a video machine parlor for

commercial purpose without first securing a permit from the office of the
Municipal Mayor. Said permit must be secured and the regulatory fee in the
amount of Two Hundred Fifty (Php250.00) Pesos per unit of video machine shall
be paid in each year of operation subject to revocation when public interest so
demands.

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2. No commercial operation of video machine parlor shall be established within
one hundred (100) meters away from all corners of elementary and
secondary schools.
SECTION 6. NON – ISSUANCE OF PERMIT; THEIR REVOCATION
a.) A Mayor’s Permit maybe refused to any person who has made deliberate
false statement in his application, has made previous violation of any
ordinance or regulations relating to permits or license granted, or failed to
pay the fee or tax for business, trade or occupation being conducted or fails
to pay any fine, penalty, tax or other debt or liability to the municipality, or
when the business establishment is not in accordance with the zoning,
health and sanitation ordinances, or laws, rules and regulations pertinent
thereto, or that the applicant is disqualified under any provision or law or
ordinance to establish, or operate the business for which the permit is being
applied. In case of an existing permit issued to such person, the same may
be revoked upon his failure to pay any such indebtedness or liability to the
municipal or any violations thereof.
b.) The Municipal Mayor may close the establishment and revoke the permit or
license if the applicant has been found to have made any false statement or
any material point in his application or any violation of the provisions of this
article, in addition to the penalty of fine and imprisonment provided for
under general penal provisions of this ordinance. Furthermore, The Local
Chief Executive may assign his duly authorized representative (Municipal
Treasurer) in coordination with the Philippine National Police of Pantukan
Police Station for the closure of the unlicensed business and delinquent
taxpayer if found violating this ordinance and or non-compliance to secure
business permit but they will be notified first by the Business Permit and
Licensing Section before the final notice/closure order be served to the
business owners/proprietors.
SECTION 7. OTHER REQUIREMENTS
The issuance of the Mayor’s permit shall not exempt the licensee from the
fulfillment of other requirements in connection with the operation of the business or in
the conduct of an activity prescribed under this code or ordinances of the municipality.
ARTICLE 10
-PERMIT FEES FOR COCKPIT
OWNERS/OPERATORS/LICENSEES/PROMOTERS AND COCKPIT
PERSONNEL-
SECTION 1. DEFINITIONS. When used in this Article
a.) 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.
b.) 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 owners or both

38
game cocks 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.
c.) Gaffer (Taga-tari) – refers to a person knowledgeable in the art of arming

the fighting cocks with gaffs on one or both legs.
d.) Referee (Sentenciador) – refers to a person who watches and oversees

the proper gaffing of fighting cocks; determines the physical condition of
game cocks while cockfighting is in progress, the injuries sustained by
the 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 time in a contested
game.
SECTION 2. IMPOSITION OF FEES. There shall be collected the following

Mayor’s Permit fees from cockpit operators/owners/licensees and cockpit personnel:
(a) from the owner/operator/licensees of the cockpit:
1. Application filing fee P 750.00

2. Annual cockpit permit fee 1,200.00
From cockpit personnel
1. PROMOTERS/HOSTS P 200.00
2. PIT MANAGER 200.00
3. REFEREE 200.00
4. BET TAKER “KRISTO/LIAMADOR” 200.00
5. BET MANAGER “MACIADOR/KASADOR” 200.00
6. GAFFER “MANANARI” 200.00
7. CASHIER 200.00
8. DERBY (MATCHMAKER) 200.00
SECTION 3. TIME AND MANNER OF PAYMENT.
(a) The application filing fee is payable to the Municipal Treasurer upon application
for a permit or license to operate and maintain cockpits.
(b) The annual cockpits permit fee is payable upon application for a permit
before a cockpit shall be allowed to operate and within the first twenty
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 inhibited by existing ordinance or laws shall be allowed to
own, manage and operate cockpits. Cooperative capitalization is
encouraged.
39
(b.) Establishment of cockpit. The Sangguniang Bayan shall determine the

number of cockpits to be allowed in this municipality.
(c.) Cockpit-size and construction. Cockpits shall be constructed and operated

within the appropriate areas as prescribed 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 fees herein
required.
(e.) Upon payment of the fees herein imposed, the corresponding Mayor’s
Permit shall be issued.
SECTION 5. APPLICABILITY CLAUSE. The provision of PD 449, otherwise

known as the cockfighting Law of 1974, PD 1802 (Creating the Philippine Game fowl
Commission), and such other pertinent laws shall apply to all matters regarding the
operation of cockpits and holding of cockfights in this Municipality.
ARTICLE 11
-SPECIAL PERMIT FEE FOR COCKFIGHTING-
SECTION 1. DEFINITIONS. When used in this Article.
(a) Cockfighting is the sport of pitting or evenly matching gamecocks to

engage in an actual fight where bets on either side are laid. Cockfighting
may also be formed as “cockfighting derby; pintakasi or tupada,” or its
equivalent in different Philippines localities.
(b.) Local 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.
(c.) International Derby refers to an invitational cockfight participated in by

local and foreign game cockers or cockfighting “aficionados” with “pot
money” awarded to the proclaimed winning entry.

fees per day For cockfighting:
(a.) Special Cockfights (Pintakasi), per day P 500.00

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(b.) Special Derby assessment from Promoters of
Two-Cock Derby 1,500.00
Three-Cock Derby 2,500.00
Four-Cock Derby 3,500.00
Five-Cock Derby 6,500.00
SECTION 3. EXCLUSIONS. Regular cockfights i.e., those held during

Sundays, legal holidays and local fiestas and international derbies shall be excluded
from the payment of fees herein imposed.
SECTION 4. TIME AND MANNER OF PAYMENT. The fees herein imposed

shall be payable to the Municipal Treasurer before the special cockfights and derbies
can be lawfully held.
a.) Holding of cockfights. Except as provided 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 a 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 if a 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
(National Heroes Day), Holy Thursday, Good Friday, Election or Referendum
Day and during Registration Days for such election or referendum.
b.) Cockfighting for entertainment of tourists or for charitable purposes. Subject to

the preceding subsection 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.
c.) This privilege shall be extended for only one (1) time, for a period not exceeding
three (3) days, within a year.
d.) Cockfighting officials, Gaffers, referees, bet takers, or promoters shall not acts
as such in any cockfight in the municipality without first securing a permit
renewable every year on their birth month from the municipality where such
cockfighting is held. Only gaffers, referees, bet takers, or promoters permitted
by the Municipality shall officiate in all kinds of cockfighting authorized herein.
SECTION 6. APPLICABILITY CLAUSE. The provision of PD 449, Otherwise

known as the Cockfighting Law of 1974, PD 1802 (Creating the Philippine Game fowl
Commission), and such other pertinent laws shall apply to all matters regarding the
operation of cockpits and the holding of cockpits in this Municipality.
41
CHAPTER V-INSPECTION, REGISTRATION AND

OTHER REGULATORY FEES
ARTICLE 12
-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 within the
Municipality, shall first have them sealed and licensed annually and pay to the Municipal
Treasurer, the following fees:
Annual
Fee
a.) For sealing linear metric measures: Measure not over one meter 25.00
Measure over one meter 30.00
b.) For sealing metric measure of capacity: Measure not over ten liters 25.00
Measure over ten liters 30.00
c.) For sealing metric instruments of weights:
Those with capacity of not more than thirty kgs 30.00
Those with capacity of more than thirty kgs 35.00
Those with capacity of more than three hundred but not
more than three thousand kgs 40.00
Those with capacity of more than three thousand kgs 40.00
d.) For an apothecary balance or other balance of precision;
the fee shall be doubled 30.00
e.) A complete set of weights for each scale or balance shall be sealed
free of charge. For each extra weight, the fee shall be Two Pesos
(P2.00).
PROVIDED, that, an additional amount of Fifty Pesos (P50.00) shall be

charged to cover the cost of seal, sticker or markings.
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 serve as a license to use the instrument for one (1) year from the date of
sealing.
The instrument of weights and measures shall be retested and its license shall be
renewed once a year and the fees therefore paid within the prescribed period shall
subject the owner or user to a surcharge of five hundred percent (500%) of the
prescribed rates.

42
SECTION 5. FORMS AND DURATION OF LICENSE OF 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 preserved 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 authorized representative shall inspect and test balance or scale
weights, measures 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 duty on the part of the
officers engaged in sealing weights and measures.
SECTION 7. CONFISCATION OF DEFECTIVE INSTRUMENT OF WEIGHT

AND MEASURE. The defective instrument of weight and measure may be confiscated
by the duly authorized deputy of the Municipal Treasurer, if its defect in such it can
readily and securely be repaired, shall be confiscated by any duly authorized
representative of the Municipal Treasurer and deposited in the office of the Municipal
Treasurer.
SECTION 8. FRAUDULENT PRACTICE OF RELATIVE WEIGHTS AND

MEASURES. Any person other than the official sealer of weights and measures who
places an 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 measures
have been officially sealed; or who alter in any way the certificate given by the sealer as
an acknowledgement that the weights and measures mentioned therein have been duly
sealed; or who makes or knowingly sells or uses any false or purport to be lawful,
stamp, tag, certificate or license of the kind required by the provisions of this
ordinance; who alters the written or printed letters on any stamp, tag, certificates or
licensed used or issued; or who has in his possession such false, counterfeit, restored
or altered stamp, tag, certificate or license for the purpose of using or reusing the same
in the payment of fees or charges imposed in this ordinance; or who procures the
commission of any such offenses by another shall for each offense be fined by not less
than Two hundred ( 200.00) Pesos nor more than One Thousand (P 1,000.00) Pesos or
an imprisonment of not less than one (1) month nor more than six (6) months or both,
at the discretion of the court.
SECTION 9. UNLAWFUL POSSESSION AND USE OF UNSEALED

WEIGHTS AND MEASURES. Any person making a practice of buying or selling goods
by weight, measure, or of furnishing service, the value of which is without permit any
unsealed scale, balance, weight or in determining the value of any service furnished,
any instrument of weight or measure that has been officially sealed, or if previously
sealed, the license therefore has expired and has been removed in due time, shall be
punished by a fine of not exceeding than Five Hundred (P 500.00) Pesos, or by
imprisonment of not exceeding six months or both, at the discretion of the court; but if
such weight, scale, balance has been officially sealed at some previous time and the
seal and tag officially sealed affixed thereat remain intact and in the same position and
the instrument is found not have been altered or rendered inaccurate, but still to be
sufficiently accurate to warrant its being sealed without repairs or alterations, such

43
instrument shall if presented for sealing promptly on demand of any authorized sealer
or inspector of weights and measures be sealed and the owner, possessor or user of
the same shall be subject to no penalty except a surcharge equal to five times the
regular fee fixed by law to be accounted for by the same official and in the same
manner as the regular fees for sealing such instrument.
SECTION 10. 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 who knowingly uses any false
scale or balance, weight or measure whether sealed or not shall be punished by a fine
of not less than Two Hundred Pesos (P200.00) nor more than One Thousand Pesos
(P1,000.00) or an Imprisonment of not less than three months or both, at the discretion
of the court.
Any person who fraudulently gives weight and measure in the making of a scale
or who fraudulently takes excessive weight or determine truly the weight or measure of
any article bought or sold by weight or measure, fraudulently misrepresent the weight
or measure thereof, shall be punished by a fine of not less than Two Hundred Pesos
(P200.00) nor more than One Thousand Pesos (P1,000.00) or by imprisonment for not
less than three months nor more than six months, or both, at the discretion of the
count.
ARTICLE 13
-BUILDING PERMIT AND OTHER RELATED FEES-
SECTION 1. BUILDING PERMIT FEES. There is hereby imposed from

applicant for building permit in accordance with the following schedule :
1. The Building Permit fee includes the excavation fee for foundation. However,
while the application is still being processed, the Building Official may allow
excavation for foundation and basement, for which the following fees shall be
charge:
a.) Excavation for foundation per cu. m. of excavation 5.00

b.) Excavation for basement per cu. m of excavation 5.00
The fee therefore shall be deducted from the total building permit fees.
2. Construction/addition/renovation/alteration of buildings under CATEGORY I shall

be assessed according to the following rates:
AREA RATE
a.) Original complete construction up to 20 sq. m. Exempted
b.) Addition/renovation/alteration up to 20 sq. m. 3.00
c.) Above 20 sq. m. up to 50 sq. m 3.00
d.) Above 50 sq. m up to 100 sq. m. 5.00
e.) Above 50 sq. m up to 150 sq. m. 5.00
f.) Above 150 sq. m. 7.00
*Regardless of floor area of original construction
For CATEGORY I building the area and the rate corresponding to the proper area
bracket are multiplied directly.
3. Construction/addition/renovation/alteration of building under CATEGORY II shall

AREA RATE
a.) Up to 5,000.00 15.00
44
b.) Above 5,000.00 up to 6,000.00 13.00
c.) Above 6,000.00 up to 7,000.00 12.50
d.) Above 7,000.00 up to 8,000.00 12.00
e.) Above 8,000.00 up to 9,000.00 11.50
f.) Above 9,000.00 up to 10,000.00 11.00
g.) Above 10,000.00 up to 15,000.00 10.00
h.) Above 15,000.00 up to 20,000.00 9.00
i.) Above 20,000.00 up to 30,000.00 7.50
j.) Above 30,000.00 6.00
Computation of the building permit fee for CATEGORY II is the cumulative. The
total area is split up into sub-areas corresponding to the area brackets indicated in the
table above. Each sub-area and the fee corresponding to its area bracket are multiplied
together. The building permit fee is the sum of the individual products.
4. Construction/addition/renovation/alteration of building under CATEGORY II shall

AREA RATE
a.) Up to 5,000.00 12.00
b.) Above 5,000.00 up to 6,000.00 11.00
c.) Above 6,000.00 up to 7,000.00 10.00
d.) Above 7,000.00 up to 8,000.00 9.50
e.) Above 8,000.00 up to 9,000.00 9.00
f.) Above 9,000.00 up to 10,000.00 8.00
g.) Above 10,000.00 up to 20,000.00 7.50
h.) Above 15,000.00 up to 20,000.00 7.00
i.) Above 20,000.00 up to 30,000.00 6.00
j.) Above 30,000.00 5.00
5. Construction/renovation/alteration of buildings/structures under CATEGORY IV

for agricultural purpose (includes greenhouses, granaries, barns, poultry houses,
piggeries, hatcheries, stables, cowsheds and other structures for the storage of
agricultural products and the like shall be assessed according to the following
rates:
AREA RATES
a.) Up to 20 sq. m. Exempted
b.) Above 20 sq. m up to 500 sq. m. 1.60
c.) Above 500 sq. m. up to 1,000 sq. m. 1.20
d.) Above 1,000.00 sq. m. up to 5,000.00 sq. m. 1.00
e.) Above 5,000.00 sq. m. up to 10,000.00 sq. m. 0.60
f.) Above 10,000.00 sq. m. 0.25
6. Construction/addition/renovation/alteration of buildings/structures under

CATEGORY V shall be assessed in accordance with the following:
a) Building belonging to the Division I of Group J Occupancies such as private

garages and carports (excluding sheds and agricultural buildings grouped
under CATEGORY IV) shall be charged 50% of the rate of the principal
building of which they are accessories.

45
b) All part of buildings which are opened on two or more sides, such as
balconies, terraces, lanais and the like, shall be charged 50% of the rate of
the principal building of which they are part.
c) Aviaries, aquariums, zoo structures and the like shall be charged in
accordance with the rates for agricultural structures.
7. Footing or foundations of buildings/structures permitted under Section 1002

of the Building Code:
Per sq. m. or fraction thereof of footing or

foundation encroachment 300.00
8. Buildings with height of more than eight (8.00) meters shall be charged an
additional fee of twenty centavos (P0.50) per cubic meter above eight (8.00)
meters. The height shall be measured from the ground level up to the bottom
of the roof or top line of girt, whichever applies.
9. Alterations/renovations/improvement on vertical dimensions of

buildings/structures, such as facades, exteriors and interiors walls, shall be
assessed in accordance with the following rates:
Concrete, bricks or CHB and the like 4.00
Others 3.00
10. Alteration/renovation/improvement on horizontal dimensions of

building/structures, such as floorings, ceiling and roofing shall be assessed in
accordance with the following percentages of the fees prescribed whichever
Category applies.
Concrete, bricks, or CHB and the like 50%

Others 30%
11. Repairs on Building/Structures:
CATEGORIES I, II, and III:

a.) Repairs costing up to 5,000.00 Exempted
b.) Repairs costing more than P 5,000.00 shall be
charged 1% of the estimated cost of repair
CATEGORY IV:
a.) Repairs costing up to P 1,000.00 Exempted

charged 1% of the estimated cost of repair
CATEGORY V:
a.) Repairs costing up to P 2,000.00 Exempted

charge 1% of the estimated cost of repair
12. Demolition/Moving of Building/Structures:

46
a.) Demolition Fee per sq. m. of area involved 4.00

b.) Moving fee per sq. m. of area of 4.00
building/structure to be moved
13. Construction of Slipways
Per linear meter or fraction thereof slipway 300.00
This fee includes the cradle. However, the winch motor shall be charged
separately.
14. Construction of Dry Docks:
Per cubic meter or fraction thereof 40.00
The pumps and motor shall be charged separately.
15. Construction of Wharves, Docks and Piers;*
a.) Wood per sq. m. or fraction thereof 4.00

b.) Reinforced concrete, per sq. m or fraction
thereof 8.00
SECTION 2. ANCILLARY STRUCTURES. There is hereby levied on permits

for ancillary structures, as follows:
1. Banks and Records Vaults:
per cu. m. or fraction thereof 60.00
2. Swimming Pools ( per cu. m. or fraction thereof):
a.) Residential 10.00

b.) Commercial 30.00
c.) Social/Institutional 20.00
Swimming pools improvised from local indigenous materials such as rocks,

stones and/or small boulders and with plain cement flooring shall be charged 50% of
the above rates.
3. Ancillary Structures to swimming pools, such as shower rooms, locker

room and the like shall be charged 50% of the rates corresponding to
the Category of Swimming pool.
4. Construction of firewalls separately from the buildings:

Per sq. of fraction thereof 4.00
Provided that the minimum fee shall be 80.00
5. Construction/erection of towers:
a.) Residential Exempted
b.) Commercial Self-Supporting Trion (Guyed)
1. Up to meters in height 4,000.00 400.00
2. Every meter or fraction thereof in excess of 10 m 200.00
47
c.) Institutional
1. Up to 10 meters in height……. 3,000.00 200.00
2. Every meter or fraction thereof in excess of 10 m 200.00
Including Radio and TV Towers, water tank supporting structures like-
6. Commercial/Industrial Storage Silos:
a.) Up to 10 meters in height 2,000.00

b.) Every meter or fraction thereof in excess of 10 m. 100.00
7. Construction of Smokestacks and Chimneys for Commercial/ Industrial

Use:
a) Smokestacks:
a.) Up to 10 meters in height, measured from the base 400.00

b.) Chimneys:
a.) Up to 10 meters in height, measured from the base 80.00

8. Construction of Commercial/Industrial Fixed Ovens:
Per sq. m. or fraction thereof of Interior Floor Areas 80.00
9. Construction of Industrial Kiln/Furnace
Per sq. m. or fraction thereof of Volume 10.00
Furnaces connected with broilers are exempted from this fee. The fee for the
broiler includes the fee for the furnace.
10. Construction of reinforced concrete or steel tanks for CATEGORY I

Buildings:
a.) Up to 2 cu. m. Exempted

b.) Every cu. M of fraction thereof in excess of 2 cu. m. 20.00
11. Construction of Reinforced Concrete for Commercial/Industrial Use:
a.) Up to 10 cu. m 800.00

b.) Every cu. M of fraction thereof in excess of 10 cu. m. 40.00
12. Construction of Waste Treatment Tanks (Including Sedimentation and

Chemical Treatment Tanks)
Per cu. m. of volume 4.00
Construction of Steel Tanks for Commercial/Industrial use:
a) Above Ground
1. Up to 10 cu. m 800.00
48
2. Every cu. M or fraction thereof in excess of 10 cu. m.
Up to 100 cu. m. 40.00
3. Every cu. M or fraction thereof in excess of 100 cu. m.
Up to 1,000 cu. m. 32.00
4. Every cu. M or fraction thereof in excess of 1,000 cu.
m. up to 5,000 cu. m 24.00
5. Every cu. M. or fraction thereof in excess of 5,000 cu.
m. up to 10,000 cu. m 16.00
6. Every cu. m. or fraction thereof in excess of 10,000 cu
m. up to 20,000 cu. m 12.00
7. Every cu. m. or fraction thereof in excess of 20,000 cu. m. 8.00
Underground:
0.0.0.
1. Up to 20 cu. m 1,200.00
2. Every cu. M. or fraction thereof in excess of 20 cu. m. 40.00
Pull-outs and Reinstallation of Commercial/Industrial Steel Tanks:
Underground.
Per cu. m. or fraction therefore of excavation 4.00
Saddle or trestle mounted horizontal tanks:
Per cu. m. or fraction thereof of volume of tanks 4.00
Booths, Kiosks, Platforms, Stages and like:
a.) Construction of permanent type booths, kiosks, platforms,

stages and the like, per sq. m. or fraction thereof of floor area 16.00
b.) Construction of temporary booths, platforms, stage and the like, per 8.00
unit
c.) Inspection of knock-down type temporary booths, platforms, stages 40.00
and the like, per unit
SECTION 3. CONSTRUCTION OF TOMBS AND CANOPIES, MAUSOLEUMS

AND NICHES IN CEMETERIES AND MEMORIAL PARKS.
There is hereby levied permit fees on construction of tombs and canopies,

mausoleums and niches in cemeteries and memorial parks, as follows:
RATE
1. Plain tombs, cenotaphs or monuments without Backdrop wall, canopy
or roofing Exempted
2. Canopied tombs, whether partially or totally roofed
Over, per sq. m. of covered area 4.00
3. Semi-enclosed mausoleums, per sq. m. of floor area 6.00
4. Totally-enclosed mausoleums, per sq. m. of floor area 12.00
5. Multi-level interment niches, per sq. m. of floor area, per level 4.00
SECTION 4. SANITARY/PLUMBING PERMIT FEES. There is hereby levied

permit fees for sanitary and plumbing installations, as follows:
1. One Unit
Composed of one water closet, two floor drains, one
Lavatory, two faucets and one shower head 40.00
2. Every fixture of one unit:
a. Each water closet 12.00

49
b. Each floor drain 4.00
c. Each sink 4.00
d. Each lavatory 12.00
e. Each faucet 3.00
f. Each shower head 3.00
g. Each slop sink 12.00
h. Each urinal 6.00
i. Each bath tub 12.00
j. Each grease trap 12.00
k. Each garage trap 12.00
l. Each bidet 6.00
m. Each dental cuspidor 6.00
n. Each gas-fired water heater 6.00
o. Each drinking fountain 3.00
p. Each bar or soda fountain drink 6.00
q. Each laundry sink 6.00
r. Each laboratory sink 6.00
s. Each fixed-type sterilizer 3.00
t. Each water meter 3.00
3. Construction of septic vault:
a. Category 1 (residential) Exempted

b. All other categories: 1. Up to 5 cu. m. of digestion chamber 40.00
2. Every cu. m. or fraction thereof in excess of 5 cu. m. 12.00
SECTION 5. ELECTRICAL PERMIT FEES. There is hereby levied permit fees

for electrical installation, as follows:
1. Lighting and Power System
a. Each switch, lighting and/or convenience outlet 1.60

b. Each remote control master switch 40.00
c. Each special purpose outlet of 20 amperes 4.00
d. Each time switch 4.00
2. Appliances for commercial/industrial use:
Each range or heater: Up to 1 KW 40.00

Every KW or fraction thereof in excess of 1 KW 2.00
b. Each refrigerator or freezer 8.00
c. Each washing machine or dryer 8.00
d. Each commercial used hair curing apparatus or hair dryer 8.00
e. Each fixed-type electric fan 4.00
f. Each electric typewriter, cash registration or adding machine 4.00
3. Electrical equipment or apparatus for commercial/industrial use:

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a. Each electric bell, annunciator system 8.00

b. Each fire alarm unit 4.00
c. Each arc (light) lamp 20.00
d. Each flasher, beacon light 8.00
e. Each X-ray equipment 40.00
f. Each battery charging rectifier 20.00
g. Each electric welder:
1. Up to 1 KVA/KW 8.00
2. Every KVA/KW or fraction thereof in excess of excess of 1 KVA/KW 4.00
h. Each neon sign transformer 4.00
i. Each neon sign unit 4.00
j. Each telephone switch board: (PBX, PABX, TELEX machine, etc.) 20.00
k. Each trunk line 8.00
l. Each telephone 4.00
m. Each intercom master 4.00
n. Each slave 2.00
4. Motion Picture Projectors for Commercial use:
a. 16 mm. Per unit 120.00

b. 35 mm. Per unit 160.00
c. 70 mm. And above, per unit 280.00
5. TV Cameras for Commercial use:
Per unit 80.00
6. Motors and Controlling Apparatus, per unit:
a. Up to ¼ HP 8.00
b. Above ¼ HP up to 1 HP 12.00
c. Above 1HP up to 5HP 16.00
d. Above 5 HP up to 10 HP 24.00
e. Above 10 HP up to 10 HP 40.00
f. Every HP in excess of 20 HP 2.00
7. Generators (AC or DC ), PER unit:
a. Up to 1 KW 8.00
b. Above 1 KW up to 5 KW 16.00
c. Above 5 KW up to 10 KW 20.00
d. Above 10 KW up to 20 KW 40.00
e. Every KW or fraction thereof in excess of 20 KW 2.00
8. Transformer and Sub-Station Equipment:

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a. Each transformer up to 1 KVA 4.00

b. Every KVA or fraction thereof in excess of 1 KVA up to 2,000
KVA (based on nameplate ratio) 2.00
c. Each transformer above 2,000 KVA 4,000.00
d. Each safety switch or circuit breaker up to 50 amperes and not
exceeding 600 volts 4.00
e. Each safety switch, air circuit breaker, other than motor controlling
apparatus, above 50 amperes up to 100 amperes, and not exceeding 8.00
600 volts
f. Every 50 amperes or fraction thereof in excess of 100 amperes 2.00
g. Every 10,000 amperes of fraction thereof of interrupting capacity of

every air circuit breaker, oil circuit breaker or vacuum circuit breaker
operating above 600 volts 8.00
Machinery, equipment and installation of utility companies used in the generation,

transmission and distribution of power shall not be subjected to Permit and inspection
fees.
9. Each temporary lighting or convenience outlet for

celebrations, ferias or construction purposes 1.60
10. Other electrical apparatus or appliances not otherwise not

otherwise provided for in this section:
Every KW or fraction thereof 8.00
11. Pole/Attachment Location Plan Permit:
a. Approved Pole Location Plan Permit, per pole 20.00

b. Approved Attached Location Plan Permit, per attachment 20.00
12. Miscellaneous Fees:
a. Each Union separation, alteration, reconnection or relocation of electric meter:
1. Residential 20.00
2. Commercial/ industrial 80.00
3. Institutional 40.00
Issuance of Wiring Permit:
2. Commercial/industrial 60.00
3. Institutional 14.00

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SECTION 6. MECHANICAL PERMIT FEES. There is hereby levied permit
fees for mechanical installation, as follows:
1.) Refrigeration, Air Conditioning and Mechanical Ventilation:
a.) Refrigeration (cold storage), per ton or fraction thereof....Household 80.00

refrigerators, freezers, fans, etc. used in single detached, duplex or
multiple family dwellings are exempted from permit fees.
b.) Ice Plants, per ton or fraction thereof 120.00
c.) Package and Centralized Air Conditioning Systems
1. Up to 100 tons, per ton 60.00
2. Every ton or fraction thereof above 100 tons 80.00
d.) Window type air conditioners, per unit…… 120.00
Window type air conditioners used in single detached, duplex or multiple
dwellings are exempted from permit fees
e. Mechanical Ventilation, per HP or fraction thereof of power or fan, or
metric equivalent 40.00
In a series of AC/REF systems located in one establishment, the total installed

tons of refrigeration shall be used as the basis of computation for purposes of
installation/inspection fees, and shall not be considered individually.
For evaluation purposes:
1. For Ice making:

3.5 HP per ton, for compressor up to 50 tons capacity
3.25 HP per ton, for compressors up to 200 tons capacity
3.10 HP per ton, for compressors above 200 tons capacity
2. For Air Conditioning:
1.25 HP per ton, for compressors of 1.2 tons up to 50 tons capacity
1.10 HP per ton, for compressors up to 200 tons capacity
3. For Commercial/Industrial Refrigeration without Ice making
1.5 HP per ton, for compressors of 1.2 tons up to 50 tons capacity

1.4 HP per ton, for compressors of 5 tons up to 50 tons capacity
2.) Escalators and Moving Walks:
a. Up to 50 linear meters, per linear meter or fraction thereof 40.00

b. Every linear meter or fraction thereof in excess of 50 linear
meters 20.00
3.) Elevators, per unit:
a. Up to 1,000 kg. Capacity 8,000.00

b. Above 1,000 kg. capacity 10,000.00
c. Freight elevators 10,000.00
d. Motor driven dumbwaiters 800.00
e. Construction elevators for materials 2,000.00
f. Every HP above 100 HP 10,000.00

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4.) Boilers, per unit:
a. Up to 1 HP 800.00
b. Above 10 HP up to 30 HP 1,200.00
c. Above 30 HP up to 50 HP 1,600.00
d. Above 50 HP up to 70 HP 2,000.00
e. Above 70 HP up to 90 HP 2,400.00
f. Above 90 HP up to 100 HP 2,800.00
g. Every HP above 100 HP 8.00
Boiler rating shall be computed on the basis of one (1) sq. m. of heating surface for one
(1) boiler HP.
5.) Pressurized water heaters:
Per unit 200.00

Pressurized water heaters used in single detached, duplex or
Multiple family
6.) Water pump and sewage pumps for building/structures used for
Commercial/industrial purposes:
Per unit; per HP or fraction thereof 80.00
7.) Automatic fire extinguishers
Per sprinkler head 4.00
8.) Stationery Standby Generating Sets, per unit:
a. Up to 10 HP 600.00
b. Above 10 HP up to 30 HP 800.00
c. Above 30 HP up to 50 HP 1,000.00
d. Above 50 HP up to 70 HP 1,200.00
e. Above 70 HP up to 90 HP 1,400.00
f. Above 70 HP up to 100 HP 1,600.00
9.) Compressed Air, Vacuum, Institutional and/or industrial Gases:
Per outlet 20.00
10.) Other internal Combustion Engines, including cranes, forklifts,

loaders, pumps, Mixers, compressors and like, not registered with
LTC:
a. Up to HP 400.00
b. Above 10 HP up to 30 HP 520.00
c. Above 30 HP up to 50 HP 640.00
d. Above 50 HP up to 70 HP 760.00
e. Above 70 HP up to 90 HP 880.00

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11.) Pressure Vessel:
Per cu. m. or fraction thereof 80.00
12.) Other Machinery/Equipment for Commercial/Industrial use not

elsewhere specified:
Per HP or fraction thereof 80.00
13.) Pneumatic tubes, conveyors, monorails for material handling:
Per linear meter 20.00
SECTION 7. FENCING PERMIT FEES. There is hereby levied permit fees for
fencing, as follows:
1. Fences made of indigenous materials and/or barbed wire, chicken

wire, hog wire Exempted
2. Fences up to 1.80 meters in height, made of materials other than
those mentioned above per linear meter or fraction thereof 4.00
3. Fences in excess of 1.80 meters in height, made of materials other
than those mentioned above per linear meter or fraction thereof 4.00
4. Construction of sidewalks:
a.) Up to 20 sq. m. 40.00
b.) Every sq. m. or fraction thereof in excess of 20 sq. m. 2.00
5. Paved areas intended for commercial/industrial/social/institutional
use, such as parking areas, gasoline station premises, skating rinks,
pelota courts, tennis and basketball courts and the like; per sq. m. or
fraction thereof of paved area 2.00
SECTION 8. USE OF STREETS AND SIDEWALKS AS PERMITTED UNDER

CHAPTER II OF THE CODE AND RULE IX OF THE IMPLEMENTING RULES AND
REGULATIONS.
There is hereby levied permit fee for the use of streets and sidewalks as
follows:
1. Use of sidewalk:
a. Up to 10 linear meters of frontage, per calendar month

500.00
b. Every sq. m. or fraction thereof in excess of 20 sq. m. per calendar 25.00

month
2. Erection of Scaffolding Occupying Public Areas:
a. Up to 10 lineal meters of frontage, per calendar month 270.00

b. Every lineal meter or fraction thereof of frontage in excess of 20 lineal
meter, per calendar month 25.00

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SECTION 9. CERTIFICATES OF USE OR OCCUPANCY. There is hereby

levied permit fee for the issuance of certificates of use or occupancy, as follows:
1. Category 1
a. Buildings made of traditional indigenous materials as defined under

Section 209 of the Building Code Exempted
b. Buildings costing more than 15,000.00 up to 50,000.00 50.00
c. Buildings costing more than 50,000.00 up to 100,000.00 100.00
d. Buildings costing more than 100,000.00 up to 150,000.00 150.00
e. Buildings costing more than 150,000.00 up to 500,000.00 200.00
f. Buildings costing more than 250,000.00 up to 500,000.00 400.00
g. Buildings costing more than 500,000.00 800.00
2. Category II
a. Buildings costing up to 50,000.00 100.00

b. Building costing more than 50,000.00 up to 100,000.00 200.00
c. Building costing more than 100,000.00 up to 250,000.00 400.00
d. Building costing more than 250,000.00 up to 500,000.00 800.00
e. Building costing more than 500,000.00 1,600.00
3. Category III
a. Buildings costing up to 50,000.00 60.00

b. Buildings costing more than 50,000.00 up to 150,000.00 150.00
c. Buildings costing more than 150,000.00 up to 150,000.00 300.00
d. Buildings costing more than 250,000.00 up to 500,000.00 600.00
e. Buildings costing more than 500,000.00 1,200.00
4. Category IV
a. Buildings with floor area up to 20 sq. m Exempted

b. Buildings with floor area above 20 sq. m up to 500 sq. m. 20.00
c. Buildings with floor area 500 sq. m up to 1,000 sq. m 40.00
d. Buildings with floor area above 1,000 sq. m up to 5,000 sq. m 80.00
e. Buildings with floor area above 5,000 sq. m up to 10,000 sq. m 100.00
f. Building with floor area above 10,000.00 sq. m 200.00
5. Category V
Garages, carports, balconies, terraces, 25% of the rate of the principal

Lanais and the like building
According to category
b. Aviaries, aquarium, zoo structures and the 50 % of the rate as for category IV
like

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6. Ancillary Structures:
a. Bank and Records Vaults, per cu. m. of interior volume 4.00

b. Swimming Pools, per unit: 1. Residential 4.00
2. Commercial/Industrial 60.00
3. Social/Institutional 40.00
4. Improvised swimming pools made 50% of
of materials listed above above rates
c. Swimming Pools shower rooms/locker rooms; per unit
d. Towers, per unit
Self-Supporting Trilon (guyed)
1. Residential Exempted Exempted
2. Commercial 80.00 40.00
3. Social/Institutional 40.00 20.00
e. Commercial/Industrial Storage Silos, per unit 80.00
f. Smokestacks, per unit 40.00
g. Chimneys, per unit 20.00
h. Commercial/Industrial Fixed Ovens, per unit 20.00
i. Industrial Kiln, Furnace, per unit 40.00
j. Reinforced Concrete Tanks, per unit
1. Residential: a. Up to 2 cu. m. Exempted
b. Above 2 cu. m. 20.00
k. Steel Tanks, per unit:
1. Residential: a. Up to 2 cu. m. Exempted
b. Above 2 cu. m. 20.00
2. Commercial/Industrial:
a. Above ground 80.00
b. Under ground 60.00
3. Social Institutional 40.00
l. Booths, Kiosks, Platforms, Stages and the like 20.00
SECTION 10. CHANGE IN USE/OCCUPANCY. Thereby levied permit fee for

change in use or occupancy:
For every sq. m. or fraction thereof of areas affected 4.00

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SECTION 11. ANNUAL INSPECTION FEES. There is hereby levied a fee for
annual inspection, as follows:
1. Annual Building Inspection Fee shall be collected by the Building Official at the
Following rates:
Category 1
a. Single detached dwelling units and duplexes Exempted

b. If the owner request building inspection the fee for each of 200.00
the services enumerated below is
1. Land Use Conformity
2. Architectural presentability
3. Structural Stability
4. Sanitary and health requirements
5. Fire resistive requirements
Category II and III
a. Commercial (excluding amusement houses and gymnasia), industrial, social and

institutional building with assessed value of:
1. Up to 1 Million 200.00
2. Above 1 Million up to 5 Million 400.00
3. Above 5 Million up to 10 Million 800.00
4. Above 10 Million up to 50 Million 1,200.00
5. Above 50 Million up to 100 Million 1,600.00
6. Above 100 Million 2,000.00
b. Amusement Houses, Gymnasia and the like:
1. First class cinematographs or theaters 2,000.00

2. Second class cinematographs or theaters 1,200.00
3. Third class cinematographs or theaters 800.00
4. Grandstands/Bleachers*
5. Gymnasia and the like*
2. Sanitary/Plumbing Inspection Fees:
a. Every Inspection trip during construction 8.00

b. Annual Inspection of Sanitary/Plumbing system 30.00
3. Electrical Inspection Fees:
a. Every Inspection trip during construction 8.00

b. Annual Inspection Fees are the same as corresponding
installation
Category I building are exempted from Annual Inspection.

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4. Annual Mechanical Inspection Fees:
a. Refrigeration and Ice Plant; per ton:
1. Up to 100 tons capacity 40.00

2. Above 100 tons up to 150 tons 32.00
5. Every ton or fraction thereof above 500 tons 8.00
Household refrigerators, freezers, fans, etc. used in single detached duplex or multiple
family dwellings are exempted from annual inspection.
b. Air Conditioning Systems:
Window type air conditioners, per unit 60.00

Window type air conditioners used in single detached duplex or
multiple family dwellings are exempted from annual inspection
Package on Centralized air conditioning systems:
First 100 tons, per ton 40.00
Above 100 tons up to 150 tons, per ton 32.00
Every ton or fraction thereof above 500 tons 12.00
c. Mechanical Ventilation, per unit:
1. Up to 1 HP 20.00
2. Above 1 HP up to 5 HP 40.00
4. Above 10 HP up to 20 HP 160.00
5. Above 20 HP 320.00
d. Escalator and Moving Walks:
Per unit 200.00
e. Elevators:
Passenger elevators: First 5 landings 800.00

Each landing above the 5TH landing 40.00
2. Freight elevators 600.00
3. Motor driven dumbwaiters 80.00
4. Construction elevators for materials 600.00
5. Car elevators 800.00
f. Boilers:
1. Up to 10 HP 600.00
2. Above 10 HP up to 30 HP 800.00
3. Above 30 HP up to 50 HP 1,000.00
4. Above 50 HP up to 70 HP 1,200.00
5. Above 70 HP up to 90 HP 1,400.00
6. Above 90 HP up to 100 HP 1,600.00

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7. Above 100 HP 1,800.00
Boiler rating shall be computed on the basis of 1 sq. m of heating surface from one
boiler HP.
g. Pressurized Water Heaters:
Per unit 200.00

Pressurized water heaters used in single detached or duplex
family dwellings are exempted from inspection
h. Automatic Fire Extinguishers:
Per sprinkler head 2.00
i. Water pump and sewage pumps for buildings/structures for

commercial/industrial purposes per unit:
1. Up to 1 HP 20.00
5. Above 10 HP up to 20 HP 200.00
6. Above 20 HP up to 30 HP 240.00
7. Above 30 HP up to 40 HP 280.00
8. Above 40 HP up to 50 HP 320.00
9. Above 50 HP up to 60 HP 360.00
10. Above 60 HP up to 70 HP 400.00
11. Above 70 HP up to 80 HP 440.00
12. Above 80 HP up to 90 HP 480.00
13. Every HP or fraction thereof above 90 HP 4.00
Water pump and sewage pumps use in single detached or

duplex family dwellings are exempted from inspection.
j. Standby generating sets; per unit:
1. Up to 10 HP 80.00
2. Above 10 HP up to 30 HP 160.00
3. Above 30 HP up to 50 HP 240.00
4. Above 50 HP up to 70 HP 320.00
5. Above 70 HP up to 90 HP 400.00
6. Above 90 HP up to 100 HP 480.00
k. Other internal combustion engines, including cranes, forklifts, loaders, pumps,

mixers, compressors, and the like, per unit:
1. Up to 10 HP 160.00
2. Above 10 HP up to 30 HP 280.00
3. Above 30 HP up to 50 HP 400.00
4. Above 50 HP up to 70 HP 520.00
5. Above 70 HP up to 90 HP 640.00
6. Above 90 HP up to 100 HP 760.00

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l. Other machinery and/ or equipment for commercial/industrial used not

elsewhere specified per unit:
1. Up to ½ HP 12.00
2. Above ½ HP up to 1 HP 40.00
6. Above 10 HP up to 20 HP 200.00
7. Above 20 HP up to 30 HP 240.00
8. Above 30 HP up to 40 HP 320.00
9. Above 40 HP up to 50 HP 400.00
10. Above 50 HP up to 60 HP 480.00
11. Above 60 HP up to 80 HP 560.00
12. Above 70 HP up to 90 HP 640.00
13. Above 80 HP up to 100 HP 720.00
14. Above 90 HP up to 100 HP 800.00
Every HP or fraction thereof above 100 HP 4.00
m. Pressure vessels:
Per cu. m. of fraction thereof 60.00
n. Pneumatic tubes, conveyors, mono rails for materials handling:
Per lineal meter or fraction thereof 4.00
o. Testing/calibration of pressure gauge:
per unit 40.00
p. Gas meters: Each gas meter tested, proved sealed:
1. Up to 10 lights 24.00
2. Above 10 lights up to 50 lights 32.00
3. Above 50 lights up to 100 lights 48.00
4. Above 100 lights 80.00
q. Every inspection of mechanical rides used in amusement centers of fairs as

ferries wheels, merry-go-rounds, roller coasters, and like:
Per unit 40.00
SECTION 12. SIGN PERMIT FEES. There is hereby levied fee for the
installation of signs, as follows:
1. Erection of supports of any signboard, billboard, marquee and the like:

61
a. Up to 4 sq. m. of signboard area 200.00
b. Every sq. m. or fraction thereof in excess of 4 sq. m. 40.00
2. Installation Permit Fees: Per sq. m. of display surface or fraction thereof:
Business Signs Rates

a. Neon 60.00
b. illuminated 40.00
c. Others 24.00
d. Painted-on 16.00
Signs not exceeding 0.20 sq. m. display surface, and/or temporary signs for charitable,
religious and civic purposes are not required to obtain a permit.
3. Annual Renewal Fees:
a. Per sq. m. of display surface or fraction thereof:

b. Illuminated signs 30.00
provided that the minimum fee shall be 120.00
c. Others 16.00
d. Painted-on signs 40.00
SECTION 13. CERTIFICATIONS. There are hereby levied fees for the
issuance of certifications, as follows:
1. Certified true copy of building permit 8.00

2. Certified true copy of Certificate of Use/Occupancy 8.00
3. Issuance of Certificate of Damage 8.00
4. Certified true copy of Certificate of Damage 8.00
5. Certificate true copy of Electrical Certificate 8.00
6. Issuance of Certificate of Gas Meter Installation 24.00
7. Certified true copy of Certificate of Operation 8.00
SECTION 14. EXEMPTIONS. The following exemptions are hereby provided,

to wit:
1. The construction on or repair of the following shall be issued building permits

free of charge:
a. Residential building repair costing less than 5,000.00;

b. Building or other structures damaged or destroyed by typhoon, fire or
Earthquakes, upon presentation of satisfactory evidence thereof and proper
application, without six (6) months after the occurrence of any public calamity.
SECTION 15. TIME OF PAYMENT; SURCHARGE FOR LATE PAYMENT.
The fees specified under this Article shall be paid to the Municipal Treasurer, as
the case maybe according to the following schedule:
1. Building Permit- Upon application for a building permit with the

Municipal Mayor.
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2. Occupancy Fee- Upon application of the plumbing permit;
3. Plumbing Permit Fee- upon application of the permit;
4. Inspection Fee – Upon application of the permit with the mayor but not
later than fifteen (15) days after actual inspection by person
authorized in writing by the Mayor, Thereafter, the fee shall be paid
within the first twenty days of January, or of every Quarter, as the
case may be.
SECTION 16. ADMINISTRATIVE PROVISIONS. The construction/Repairs,

installations and certifications mentioned in this Article shall be subject to the following
administrative provisions:
1. Building Permit- The application for the construction and/or repair shall be
in writing and shall set forth the required information, such as the location and the
general dimension of the building and/or other infrastructures of the owner as well as
that of the architect or engineer who draw the plan, and estimate of the entire cost of
the proposed work, and the following:
a. A copy of the plan showing the location of the building to be constructed with
the reference to boundaries of the lot; and if constructed in town proper or poblacion.
b. General draw showing:

1. Floor and roof plans;
2. Foundation and footing plans;
3. Transverse and longitudinal plans;
4. Elevation
5. Framing plans showing complete framing of building or structures;
6. Isometric view of plumbing layout;
7. Electric layout; and,
8. Details of structural and architectural parts.
2. Building Occupancy –
a.) No newly constructed house or building shall be occupied without the

permit required in this Article being secured by the owner or building
constructor.
b.) The duly authorized representative of the Mayor shall inspect all newly
constructed house or building for the purpose of enforcing all building
regulations before the permit for occupancy shall be issued.
3. Plumbing – Before any work of plumbing or house drainage is started, an

application signed by the owner or plumber shall be submitted to the Mayor. No work
shall be performed until such application shall have been approved and such permit to
proceed with the work shall have issued to the applicant thereof.
All inspection of plumbing or house drainage performed shall be made in the

presence of the plumber of the work. However when the locate plumber, inspection
may be made at the discretion of the Mayor or his authorized representative, upon
written request by the owner or his agent.
4. Inspection Fee – No engine or machine mentioned a foregoing shall be

operated within the limits of the Municipality, without the permit of the Municipal Mayor
and the payment of the inspection fees prescribed in this Article.

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SECTION 17. PENALTY. Violations of this Article shall be punished by a fine
of not less than Two Hundred (P 200.00) Pesos, nor more than One Thousand (P
1,000.00) Pesos or imprisonment of not more than one (1) month, or both, at the
discretion of the Court.
ARTICLE 14
-PERMIT FEE ON AGRICULTURAL MACHINERY AND OTHER EQUIPMENT –
SECTION 1. IMPOSITION OF FEES. There shall be collected an annual

Permit fee at the following rates for each agricultural machinery or other equipment
from operators of the said machinery rented out within the Municipality.
Rate of Fee
per Annum
a.) hand tractors P 100.00
b.) lights tractors 300.00
c.) heavy tractors 500.00
d.) bulldozers 1,000.00
e.) fork-lift 500.00
f.) heavy graders 1,000.00
g.) light graders 500.00
h.) mechanized thresher 300.00
i.) manual thresher 250.00
j.) chain saw 250.00
k.) Other agricultural machinery or other equipment not 200.00
enumerated above
SECTION 2. TIME AND MANNER OF PAYMENT. The fee imposed herein

shall be payable prior to the lease or renting out of the equipment and/or upon
application for a 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 provisions of this Article shall be

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 not less than one (1) month but
not exceeding six months (6) months, or both, at the discretion of the Court.
ARTICLE 15
-PERMIT FEES 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.
a.) For crossing streets with concrete pavement:

1. For crossing concrete pavement (min. area of 4.00 x 6.00
meters or 24 sq. m) 600.00
2. For Crossing across base of streets with concrete pavement per
linear meter 50.00
b.) For crossing streets with asphalt pavement: 1. Minimum fee
2. Per each linear meter crossing the streets 200.00
c.) For crossing streets with gravel pavement: 1. Minimum fee 60.00
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2. Per each linear meter crossing the streets (maximum
with of excavation 0.30 m) 30.00
d.) For crossing existing curbs and gutters in the damage thereto 160.00
e.) For excavation/drilling gold treasure hunting 1,000.00
SECTION 2. TIME OF PAYMENT. The fees imposed made in this Article shall
be paid to the Municipal Treasurer upon application of the permit with the Mayor before
the excavation is undertaken.
SECTION 3. PENALTY. Any person violating the provisions of this Article shall
be punished by a fine of not less than P1,000.00 but not more than P2,500.00 and/or
imprisonment of not less than fifteen (15) days but not more than thirty (30) days or
both upon the discretion of the Court.
ARTICLE 16
-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 subdivisions in the Municipality in accordance with
the existing ordinance and law:
a. Permit Fee for verification:
1. For subdivision less than five (5) hectares 1,000.00

2. For subdivision from five(5) to less than ten (10) hectares 2,000.00
3. For subdivision over ten (10) hectares 4,000.00
b. Final Permit Fees for inspection:
For the first twenty (20) linear meters 100.00

For every meter in excess of linear meter 5.00
Streets For the first square meters 100.00
For every square meter excess of twenty (20) sq. m 5.00
3. Reinforced concrete culvert for every meter 10.00
4. Bridge 300.00
If 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 the final action is taken on the application.
SECTION 2. 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.
SECTION 3. ADMINISTRATIVE PROVISION. The Municipal Mayor shall

administer the provision of this article and other existing ordinance, executive orders,
laws, relating to and governing subdivisions and housing projects.
ARTICLE 17
-CARTS OR SLEDGES REGISTRATION FEE –

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SECTION 1. IMPOSITION OF FEE. There shall be collected a registration
fee per annum, for each animal-drawn cart, sledge or caromatas used in the following
schedule:
Rate of Fee per Annum
a.) Animal-drawn cart P 50.00
b.) Caromata 100.00
c.) Push Cart 50.00
d.) Animal-drawn sledge (balsa) 50.00
SECTION 2. TIME AND MANNER OF PAYMENT. The fee shall be paid

within the first twenty (20) days of every year (or in quarterly installments within the
first twenty (20) days of each quarter). For carts or sledges acquired after January 20
the full amount of fee for the year (or for the corresponding quarter) shall be paid
within twenty (20) days after acquisition of the cart or sledge. Any individual who sells
or transfers his cart or sledge at any time for which the fee in full shall not be entitled
to a refund of the fee corresponding to the remaining period for which it has been paid.
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 to be paid at the same time and in the same manner as the fee due.
SECTION 4. ADMINISTRATIVE PROVISIONS. The Municipal Treasurer

shall keep a register for all carts or sledges, which shall set forth, among others, the
name and address of the owner.
SECTION 5. PENALTY. Any violation of the provision of this Article shall be

punished by a fine of not less than Five Hundred Pesos (P500.00) but not exceeding
One Thousand Pesos (P1,000.00) or imprisonment of not less than one (1) month but
not exceeding six (6) months, or both, at the discretion of the Court.
ARTICLE 18
- LARGE CATTLE REGISTRATION AND TRANSFER FEE -
SECTION 1. DEFINITION. For purposes of this Article, “Large cattle” includes

a two year old horse, mule, ass, carabao, or other domesticated members of the bovine
family.
SECTION 2. IMPOSITION OF FEES. The owner of a large cattle is required

to register his ownership thereof with the Municipal Treasurer for which a certificate of
ownership shall be issued to the owner upon payment of a registration fee of Fifty
Pesos (P50.00) per head.
If the large cattle is sold or its ownership is transferred to another person, the
sale or transfer shall likewise be registered with the Municipal Treasurer for which a
certificate for transfer shall be issued to the purchaser upon payment of a transfer
certificate fee in the amount of One Hundred (P100.00) Pesos.
SECTION 3. TIME OF PAYMENT. The fees shall be paid to the Municipal

Treasurer upon registration or transfer of ownership of large cattle.
SECTION 4. 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 to
be paid at the same manner as the fee due.

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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 large cattle
presented to the Municipal Treasurer shall be recorded in the registry book
showing the name and residence of the owner; and class, color, age, sex, and
other be stated in the certificate of ownership issued to the owner thereof.
c.) If the large cattle were sold or the ownership is transferred to another person,
the names and the residences of the vendor or transfer and the vendee or
transferee and or reference by number to the original certificate of ownership.
No entries of transferee shall be issued by the Municipal Treasurer except upon
the productivity if the original certificates of ownership and certificate transfer

and such other documents that show title to the owner.
SECTION 6. PENALTY. Any violation of the provisions of this Article shall be

One Thousand Pesos (P1,000.00) 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, ordinance and rules and regulations.
ARTICLE 19
-REGULATION IN THE OPERATION OF BICYCLE AND PEDICABS (PEDAL-
OPERATED TRICYCLES OTHERWISE KNOWN AS TRISIKADS) WITHIN THE
TERRITORIAL JURISDICTION OF THE MUNICIPALITY, PRESCRIBING FEES
THEREOF-
SECTION 1. CLASSIFICATION OF BICYCLE PEDICABS

(PEDAL-OPERATED TRICYCLE OTHERWISE KNOWN AS TRISIKADS).
Bicycle and Pedicabs shall be classified as for hire, commercial use, or owner Driver.
SECTION 2. DEFINITION OF TERMS:
a. Bicycle – is two-wheeled vehicle, one in front of the other without motor;

b. Pedicab (Pedal-operated tricycle) otherwise known as “a vehicle having three (3)
wheels and operated by means of pedals 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;
SECTION 3. WHO ARE 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 operate a bicycle or pedicab unless the same is registered with
the Traffic Division of the PNP Station in the Municipality and the corresponding
fee is fully paid;

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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 of a fifty percent (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 in the Municipality.
SECTION 5. REGISTRATION FEES.

The annual rate of registration fees per unit shall be as follows:
a.) Bicycle for hire Php 100.00
b.) Pedicab for hire 200.00
c.) Bicycle for commercial use 100.00
d.) Pedicab for commercial 200.00
e.) Private bicycle 50.00
f.) Private pedicab 100.00
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 P5, 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

PHOTOCOPY OF THE REGISTRATION.
The registration plate number of a bicycle and/or pedicab shall be prominently

displayed at the rear portion of the pedicab clearly visible at a distance of 15 meters
and the driver/operator shall always carry his photocopy of the registration papers.
SECTION 7. COMPLIANCE OF ALL TRAFFIC RULES AND REGULATIONS.

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 light on the front which
shall emit a white light from a 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.
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.

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SECTION 11. PENAL CLAUSE. The following administrative penalty shall be
imposed upon the owner/operator of the pedicab for the violations indicated hereunder,
provided that in the case of bicycle owners/operators, the penalty shall be one-half
(1/2) of the rates below:
No registration Php 500.00
No plate number 400.00
No light or rear reflex mirror or warning signal device 400.00
Operating in Non-designed areas: First Offense 500.00
Second Offense 1,000.00
Failure to bring registration papers 200.00
Violators of traffic rules and regulations as provided for in other traffic ordinances
shall be dealt with in 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 20
AN ORDINANCE ESTABLISHING GUIDELINES, RULES AND REGULATIONS
FOR THE OPERATION OF IMPROVISED TRISIKAD WITH ENGINE OR
TRI-MOTOR AS PUBLIC CONVEYANCE IN THE MUNICIPALITY OF PANTUKAN
SECTION 1. DEFINITION OF TERMS.
a) Improvised Trisikad with engine or trimotor – is a vehicle composed of a bicycle

fitted with a single wheeled side car or center car run through an engine to
render services to the general public for a fee.
b) Zone – is a continuous land area or block say a subdivision or a barangay,

where a trimotor may operate within a fixed origin and destination
SECTION 2. FARES. The fares shall be established at a level that will provide the
operator a reasonable return of profit, and still be affordable to the general public. The
official fare shall be the usual fares structure for zone.
However, the students with valid student identification card, the fare shall be
50% of the minimum fee.
The table of fares should be posted prominently at the terminal and in

conspicuous part of the vehicle.
SECTION 3. OPERATING CONDITION.
a) Operator shall employ only drivers duly licensed by the Land Transportation
Office (LTO);
b) The motor or engine to be used shall be 3.5 HP but not more than 5 HP;
c) No improvised Trisikad shall be allowed to carry passengers and/or goods more
than its capacity;
d) Materials to be used for the improvised Trisikad shall be of high quality;
e) The unit must be provided with complete lighting systems/reflectors;
f) Zone must be provided with complete lighting systems/reflectors;
g) For safety reason, no trimotor shall be allowed to operate in National Highways
utilized by 4-wheeled vehicles greater than 4 tons and where normal speed
exceeds 50 kph. However, the Sangguniang Bayan may provide exemptions if
there is no alternative route;
h) A trimotor shall be allowed to operate like a taxi service, i.d., service is rendered
upon demand and without a fixed route within a zone
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i) Limitation of trimotor to operate within the boundaries of the municipality shall
be 250 units only.
SECTION 4. IMPOSITION OF FEE.
The following fee shall be imposed and collected upon the filing of the applicant
with the Municipal Government through the Office of the Municipal Treasurer, provided
that the applicant is in possession of units with valid registration papers from the Land
Transportation Office (LTO).
1. Annual Registration without engine - Php 200.00

with engine – 300.00
To be collected once a year on or before the Anniversary date of the registration
2. Sticker Php100.00
SECTION 5. PENAL CLAUSE. Violations to any of the provisions shall be fined

as follows:
Third Offense and subsequent offenses – P500.00 or suspension of operation

until such time that the owner can comply the requirements as provided for in this
ordinance or both at the discretion of the court.
ARTICLE 21
-REGULATION FOR THE OPERATION OF TRICYCLE-FOR-HIRE AND
PRESCRIBING THE PERMIT OR FRANCHISE FEE THEREFOR –
SECTION 1. TITLE – This Article shall be called and referred to as the

“MUNICIPALITY OF PANTUKAN MOTORIZED TRICYCLE-FOR-HIRE (MTH)
FRANCHISING AND REGULATION”
SECTION 2. PURPOSE AND SCOPE – Pursuant to Section 17 of Republic Act.

No. 7160, otherwise known as the Local Government Code of 1991, the Municipality of
Pantukan shall exercise the devolved powers to grant franchises and regulate the
operation of all motorized tricycle-for-hire within the territorial jurisdiction of Pantukan,
Compostela Valley.
SECTION 2a. TERRITORIAL JURISDICTION OF THE MUNICIPALITY OF

PANTUKAN – For purposes of this ordinance, the territorial jurisdiction of the
Municipality of Pantukan shall embrace the barangays of Kingking, Magnaga,
Tagdangua, Bongbong, Tibagon, Bongabong, Matiao, Tambongon, Fuentes and
Napnapan.
SECTION 3. DEFINITION OF TERMS – As used in this Ordinance, the

following terms shall be understood, construed, and shall mean as follows:
a.) Motorized Tricycle-for-hire - A motor vehicle composed of a motorcycle fitted

with a single wheeled side car, or with a center cab operated to render services
to the general public for a fee;
b.) Motorized Tricycle Operator’s Permit or MTOP. The document granting franchise
or license to operate motorcycle-for- hire within the Municipality of Pantukan;
c.) District- Is a geographic area composed of all barangays where a motorized
tricycle for hire may operate within the barangays/sitios of the Municipality of
Pantukan;
SECTION 4. MUNICIPALITY OF PANTUKAN WITH FRANCHISING AND

REGULATORY BOARD.
SECTION 4.a CREATION OF THE MUNICIPALITY OF PANTUKAN

FRANCHISING AND REGULATORY BOARD – To effectively exercise and perform
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the devolved powers and functions relative to the administration and control of the
operation of Motorized Tricycle-for-Hire, a body called and known as the Municipality of
Pantukan Motorized Tricycle-for-hire Franchising and Regulatory Board is hereby
created, and may be referred to as the MTHFR Board.
SECTION 5. COMPOSITION OF THE BOARD - The Municipality of Pantukan

MTH Franchising and Regulatory Board shall be composed of the following:
a. Chairman of the SB Committee of Transportation – Chairman

b. Other Members
c. Chairman, SB Committee of Rules and Procedures
d. Traffic Officer PNP Pantukan, Compostela Valley
e. Chief, Business Permit & Licensing Section
f. Municipal Treasurer
g. Chief, Public Utilities Regulation Officer

h. Representative from the transport group (Federation President from
Motorcycle/Tricycle Operators Association)
SECTION 6. FUNCTION AND POWERS OF THE MTH FRANCHISING

REGULATORY BOARD.
The following are the powers and functions of the MTH Franchising and Regulatory
Board.
a. To hear and decide uncontested MTOP APPLICATION;
b. To issue, amend, revised, drop, cancel and revoke MTOP after due notice and
hearings;
c. To conduct investigations and hearing of complaints for violations of this code,
ordinance, rules and regulations of this code, ordinance, rules and regulations
issued by the Municipality of Pantukan MTH Franchising Regulatory Board;
d. To summon operators / drivers and witnesses to appear in any of the hearings
conducted by the Franchising and Regulatory Board;
e. To coordinate and cooperate with other government agencies in any aspect
involving MTH Service with the end in view of affecting continuing Improvement
of such services;
f. To determine, fix and prescribe summons or traffic citation tickets for citing
violators of this code and traffic ordinances of the Municipality of Pantukan;
g. To implement and enforce the rules and regulations, requiring MTH operators to
equip, install and provide in their units such devices, equipment, facilities As
may promote safety, protection, comfort, and convenience of the riding public;
h. Determine, fix, prescribe or periodically adjust fares or rates for the services after
public hearing and recommend the same to the Sangguniang Bayan for
appropriate action and approval;
i. Prescribe and recommend areas or zones of services to the Sangguniang Bayan
for appropriate action and approval;
j. Fix, impose and periodically review and adjust but not more than once every (3)
years, reasonable fees and other related charges in the regulations of MTHFRB
and recommend the same to the Sangguniang Bayan for appropriate action and
approval;
k. Open, re-open or cause the closures of services routes upon petition or at the
instance of the office (MTH) Franchising Regulatory Board) and recommend the
same to the Sangguniang Bayan for appropriate action and approval;
l. Conduct, investigation and hearing of complaints for violations of traffic rules and
regulations related to MTH operation of the Municipality of Pantukan;

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m. Submit to the Municipal Mayor and the Sangguniang Bayan periodic and special
reports relative to activities and operation of the MTH Franchising and Regulatory
Board;
n. To perform other functions and duties as may be provided by laws or ordinances
or as may be necessary, proper or incidental to the purposes and objectives of
this code.
SECTION 7. RULES OF ENTRY.
SECTION 7.a. QUALIFICATIONS - Only Filipino Citizens and partnership or

corporation with 80 % Filipino equity, are qualified to be operators of motorized Tricycle
for-Hire. However, no MTOP shall be granted unless the applicant is in position of units
with the valid registration papers from the Land Transportation Office (LTO).
SECTION 7.b. COMMON CARRIER’S INSURANCE – Grantees of MTOP must

carry a common carrier’s insurance sufficient to answer for any liability it may incur to
passenger and third parties in case of accidents.
SECTION 7.c. DISPLAY AND CARRYING OF AN MTOP PHOTOCOPY - Driver

or operator shall always carry him a photocopy or xerox of the MTOP, or display a copy
thereof inside the vehicle, in front of the driver.
SECTION 8. FARES
SECTION 8.a FARE MATRIX- a document/paper that is approved by the

Sangguniang Bayan regarding the rates.
SECTION 8.b. RATES – The fares shall be established at a level that will provide
the operator a reasonable return of profit, but still affordable to the general public.
SECTION 8.c. STUDENTS/SENIOR CITIZEN PRIVILEGE – For

Students/Senior Citizen’s privilege 20% discount authorized by the MTFRB on public
utilities is hereby adopted.
SECTION 8.d. POSTING OF FARE TABLE – The matrix of fares should be posted
prominently at the tricycle terminal and in the conspicuous part of the vehicle front of
the driver. Failure of the operator/driver in posting fare matrix in the conspicuous part
of the vehicle will be penalized.
SECTION 9. OPERATING CONDITIONS
SECTION 9.a. PROHIBITION – No tricycle should be operated on National

Highways greater than 4 tons maximum passenger/minimum limit and where normal
speed exceeds 30 kph.
SECTION 9.b. COLOR CODING.
a.) The whole body of the side-car must be painted with red color anytime within
the period by the existing MTOP;
b.) The original color of unit shall not be repainted with other color until the
expiration of it is required;
c.) New Applicants should follow strictly prior to the approval of MTOP;
d.) Each unit shall be assigned an identification number, aside from LTO License
plate number.
The identification number shall be printed at the front, left, right, and back sides
of the Motorized Tricycle-for-Hire (MTH).

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SECTION 9.c. SUSPENSION OF STOPPAGE OF SERVICE – An operator
who wishes to stop service completely or to suspend service for more than one month
should report in writing such termination or suspension to the office herein called the
Municipal Franchising and Regulatory Board which Office originally the MTOP prior
thereto.
SECTION 9.d. LIFE OF THE MTOP – The MTOP shall be valid for three (3)
years, renewable for the same period as may be approved by the MTH Franchising and
Regulatory Board. Change of ownership or unit or transfer of MTOP shall be construed
as an amendment to an MTOP and shall have an appropriate approval of the Municipal
Franchising and Regulatory Board upon application/petition.
SECTION 9.e. LICENSED DRIVER – Operator shall employ only drivers duly
licensed by LTO Motorized Tricycle-for-hire.
SECTION 9.f. LOAD LIMIT – No Motorized Tricycle-for-hire shall be allowed to

carry more passengers and/or goods not more than what it is designated for one or
more than what is authorized in the franchise. Only MTH shall be allowed to carry
cargoes/goods of not more than 100 kilograms.
SECTION 9.g. ROUTES AND ROUTE MARKING – Aside from the yellow LTO
register plate, a Tricycle shall bear the following marking/signs:
a. “Municipality of Pantukan” painted symmetrically in front of the unit and right

side of the MTH;
b. The lettering of the route/identification shall be in red and white with
background of not less than three (3) inches in length;
c. Name of Franchise holder/operator, printed in full at the right side of the tricycle
Tricycle-for-hire.
SECTION 9.h. IDENTIFICATION CARD – All MTH shall be required to display an

ID of the Driver/operator at the conspicuous place visible to the passengers to be
issued together with MTOP.
SECTION 10. FRANCHISE AND OTHER FEES
SECTION 10.a. FRANCHISE AND ACCESSORY FEES. The following fees shall
be imposed and collected upon the filing of the application or approval thereof, through
the Municipal Treasurer.
a. Annual Franchise Fee or Supervisory Fee. To be collected upon approval

and every (3) years thereafter, on or before the anniversary date of the MTOP
from all holders of MTOP by month according to last number of MTOP to be
prescribed by ordinance/special order of MTHFRB;
b. Filing Fee for Adjustment of MTOP. To be collected upon petition/application
thereof;
c. Fare Adjustment Fee for Fare Increase. To accrue upon approval of fare
increase and to be collected with the annual Franchise (to be enacted by the
Sangguniang Bayan);
d. Confirmation Fee. The amount of Php50.00 to be collected from all applicants,
to answer for documentation and/or postage expenses;
e. Filing Fee for Opening or Closure of Service Routes. To be collected upon
application/petition thereafter in the amount of One Hundred Pesos (Php100.00);

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f. Certificate Fee. For every certification on any document or act of the MTH
Board or its Sections, a Certification Fee of P50.00 shall be paid to the Municipal
Treasurer’s Office;
g. Legal Research Fee. The Amount of P50.00 to be paid to the Municipal
Treasurer’s Office shall answer for all legal research work undertaken, in
connection with any application filed with the MTH Board such amount shall
accrue to the Special Fund of the MTH Board;
h. Special Permit Fee. The amount of P50.00 shall be collected to operators who
intend to bring their MTH unit outside of route for personal use and special
occasions (upon written order) from the Municipal Franchising Division;
i. Driver’s ID Fee. There shall a fee of One Hundred (Php100.00) Pesos for the
Identification Card to be issued to the driver/operator upon filing of MTOP. This
will be renewed also upon annual renewal of the mayor’s permit.
SECTION 10.b. REQUIREMENTS AND SCHEDULE OF FEES

A. APPLICATION FOR NEW MOTORIZED TRICYCLE OPERATOR’S PERMIT (MTOP)
Requirements:
1. Birth Certificate 2. Voter’s ID/Voter’s Certificate
3. Residence Certificate 4. Police Clearance
5. Driver’s License 6. Driver’s ID
B. Certificate of Registration: official/s receipts for payment of registration as

proforma invoice of MTOP.
Filing Fee: MTOP (3 years)

c. Multi-entry within the municipality Php450.00/unit
d. Annual fee (business permit) Php100.00/unit
e. Special permit fee Php50.00/unit
f. Annual Registration Php200.00
g. Sticker Php50.00
SECTION 10.c. PROHIBITION:
All Tricycle units (MTH) are prohibited to pass along second and third lane of the
four lanes highway but instead they are required to pass the right most lane to avoid
any transport accident.
SECTION 10.d. FAILURE TO PAY ANNUAL FRANCHISE – Supervisory and

Regulatory Fees. MTH operator must present the complete MTH unit and receipt of
payment before the MTHFRB Franchising Section every anniversary date of the approval
of the MTOP every year thereafter. MTHFRB shall be empowered automatically cancel
or revoke the duly approved MTOP unless valid cause of the delay of payment be
presented in writing within 30 days from said due date.
SECTION 10.e. EXTENSION/RENEWAL OF MTOP – Failure to renew MTOP

on the date stated in the franchise or for renewal or a delinquent registration shall be
fined P 150.00 plus 25% surcharge of the franchise fee, without prejudice to all lawful
fee under this code.
As used in this Code, Traffic Citation Ticket (TCT) is a summon or situation in

writing issued to a person violating any regulations of the municipality regarding MTH
Operation informing him to answer to the charge against him, at a place and a time
within seven (7) days after his apprehension.
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SECTION. 10.f. CONFISCATION OF DRIVER’S LICENSE - The License of

the driver of the MTH unit that violates any provision of this Code shall not be
confiscated and the Traffic Citation Ticket (TCT) shall be issued for any violation
thereof and the same shall be submitted to the MTH Franchising and Regulatory Board
for disposition and appropriate action.
As used in this Code, Traffic Citation Ticket (TCT) is a summon or situation in

writing issued to a person violating any provisions or regulations of the municipality
regarding MTH operation informing him to answer to the charge against him, at a place
and a time within seven (7) days after his apprehension.
SECTION 10.g. FORFEITURE OF MTH UNIT – An MTH unit operating

without MTOP shall impounded and can be released only upon payment of the
Administrative fine as follows:

First Offense P 1,000.00
Second Offense 1,500.00
Third Offense Impoundment for six (6) months
PROVIDED, HOWEVER, THAT IN THE EVENT, THE VEHICLE OR THE ADMINISTRATIVE
FINES SHALL REMAIN UNSETTLED MORE THAN 90 DAYS, THE IMPOUNDED VEHICLE SHALL BE
FORFEITED IN FAVOR OF THE MUNICIPAL GOVERNMENT AND THEREAFTER SHALL BE SOLD
AT PUBLIC AUCTION WITH COURT ORDER.
SECTION 10.h. DISPOSITION OF FINES – All fines/forfeitures collected for

the violation of any provision of this code shall be paid to the municipality through the
Municipal Treasurer and deposited under the Special Fund of the municipality.
SECTION 10.i. SPECIAL PERMITS TO TRAVEL OUTSIDE DISTRICT –

Special permit to travel outside district shall be granted to an MTH upon request and
payment of Php20.00 as permit fee stating therein the date, origin, and destination and
the purpose of said permit. In no case shall a special permit exceed 3 days from the
issuance thereof. Driving along the route not prescribed by their MTOP without a
special permit.
SECTION 10.j. PENAL CLAUSE – Any violation of any section shall be fined as
follows:
1st Offense Php100.00
2nd Offense 200.00
3 Offense and subsequent offenses
rd
500.00
Except for sections were penalties and fines is properly provided however, that if
the violation is a group, partnership. Or corporation or any legal entities, its President,
Manager, or the Officer who is responsible, therefore shall be penalized accordingly.
ARTICLE 22
-PERMIT FEE ON CARETELA OR CALESA-
SECTION 1. IMPOSITION OF FEE – There shall be collected a permit fee of
One Hundred Pesos (P100.00) per annum, for each calesa or caretela in the
municipality.
SECTION 2. TIME AND MANNER OF PAYMENT – The fee imposed herein

shall be due and payable upon application for a Mayor’s Permit within the first twenty
(20) days of January.
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SECTION 3. SURCHARGE FOR LATE PAYMENT – Failure to pay the fee

prescribe in this Article within the time required shall be subject the taxpayer to a
surcharge to be paid at the same and in the manner as the fee due.
SECTION 4. ADMINISTRATIVE PROVISION – All “Calesas” or “Caretelas”

shall be registered with the Municipal Treasurer who shall provide a metal plate for
every registered “Calesa” or “Caretela” after payment of the cost thereof.
THE MUNICIPAL TREASURER SHALL KEEP A REGISTRATION OF ALL“CALESA”

OR “CARETELAS” WHICH SHALL CONTAIN, AMONG OTHERS, THE NAME AND
ADDRESS OF THE OWNER AND THE NUMBER OF THE REGISTRATION PLATE.
SECTION 5. PENALTY – Any violation of the provisions of this Article shall be

punished by a fine of not less than Five Hundred (P500.00) Pesos but not exceeding
one exceeding six (6) months, or both, at the discretion of the Court.
ARTICLE 23
- 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 impound ant 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 impound motor vehicle, the pound keeper shall notify the person
in whose name said vehicle is registered in the 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
mode disposal. He shall also keep a record of the amount collected on each motor
vehicle, in case of redemption or sale as provided for in this Article.
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 cemented or asphalted portion of the road;
c) A motor vehicle parked for repair and/or assembly work in any public street or
place by motor vehicle repair shop and/or assembly plant shall be immediately
be liable for impounding under this Article;
d) A motor vehicle parked or left on a public street or place for eight (8) hours for
any reason not specified in the foregoing paragraphs; and
e) A motor vehicle parked or left on a public place in violation of traffic rules and
regulations.
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SECTION 4. FEES – For the towing of each impounded motor vehicle to the
public pound, the following fees shall be collected:
a) For each truck of over two (2) tons capacity P 500.00

b) For each truck of two (2) ton or less capacity 350.00
c) For each automobile and other vehicles of over two (2) Tons capacity…..
250.00
d) For each automobile and other vehicles of two (2) Tons or less capacity……..
150.00
e.) An additional fee of P20.00 per kilometer shall be collected outside the Municipal
Poblacion.
In addition to the foregoing fess, there shall be charged and collected the
following fees for the up keeping and/or maintenance of said impound motor vehicles
while in the public pound:
a) For each truck of over two (2) tons capacity ………P200.00/day or fraction thereof
b) For each truck of two (2) tons or less capacity…… 150.00/day or fraction thereof
c) For each automobile and other vehicles of over two (2) tons capacity…….100.00/day
or fraction thereof,
d) For each automobile and vehicles of two (2) tons or less capacity……50.00/day 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 I 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___.
Pound Keeper
The date mentioned in said notice shall be at least three (3) months from the
date 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 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 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.
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The remaining balance of the amount received by virtue of said sale, deducting there
from the amount of the auction expenses and all other expenses incident to the sale, in
any, shall be turned-over to the owner of such motor vehicle, if said amount is claimed
within thirty (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

Public 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 other 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 24
-ANIMAL POUNDAGE FEE-
SECTION 1. DEFINITION – When used in this Article:
“Astray Animal” means an animal which is set loose or not under the complete
control of its owner or the one in charge or in the possession thereof, or found in
streets and public or private places whether fettered or not.
“Streets and Public Places” includes national, municipal or barangay streets, parks,
plaza, and such other places open to the public.
“Private Places” includes privately-owned streets, yards, rice field, farmlands and lots
owned by an individual other than the owner of the animal.
SECTION 2. IMPOSITION OF FEE – There shall be collected the following

poundage fees for each day or fraction thereof from the owner of an astray animal:
a.) Large Cattle P 20.00 per day
b.) All other animals 10.00 per day
SECTION 3. TIME OF PAYMENT – The poundage fee shall be paid to

Municipal Treasurer before the release of the animal to its owner.
SECTION 4. ADMINISTRATIVE PROVISIONS
a.) The PNP station Commander in the Municipality shall be apprehend and
impound any astray animal which he shall record in a book for this purpose;
b.) The Municipal Treasurer shall cause a notice of the impounding of the
animal to be posted at the main door of the Municipal Hall for five (5)
consecutive days, starting one day after the animal is impound, within which
the owner is required to claim and establish ownership thereof;
c.) If no person shall claim ownership of the animal after expiration of five (5)
days from its impounding, shall be sold at public auction under the following
procedures:
1. The Municipal Treasurer shall post notice for five (5) days in two (2)
conspicuous places including the main door of the Municipal hall in the public
market. The animal shall be sold to the highest bidder. Within five (5) days after
the auction sale, the Municipal Mayor. The owner may stop the sale by paying at
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any time before or during the auction sale, the poundage fees due and the cost of
the advertisement and the conduct of sale to the Municipal Treasurer. Otherwise,
the sale shall proceed.
2. The proceeds of the sale shall be applied to satisfy the cost of

impounding advertisement and conduct sale. The residue over these costs shall
accrue to the general fund of the municipality.
3. In case impounded animal is not disposed of within ten days from the
date of notice of the public auction, the same shall be considered sold to the
Municipal Government for the amount equivalent to the poundage fees due.
SECTION 5. PENALTY - Any violation of the provision of this article shall be

punished by a fine according to the following schedule:
FIRST OFFENSE – FINE OF TWO HUNDRED PESOS (P200.00) IN WHICH

OFFICIAL RECEIPT ISSUED BY THE MUNICIPAL TREASURER.
ARTICLE 25
-PERMIT FEE FOR POSSESSORS OF FIREARMS-
SECTION 1. IMPOSITION OF FEE – There shall be collected an annual fee of
Two Hundred (200.00) Pesos, for every firearm, from every applicant to possess
firearms or from every resident who has been authorized, either through a regular
license or special permit.
SECOND OFFENSE – Fine of Five Hundred Pesos (P500.00) in which official

receipt by issued by the Municipal treasurer.
THIRD OFFENSE – Fine of not exceeding One Thousand Pesos (P1,000.00) or

imprisonment of not exceeding six (6) months or both at the discretion of the court.
SECTION 2. EXEMPTION - The fee imposed in this Article shall not be

affected to regular employees of the municipality, barangay captains and those
exempted under existing laws, but they shall register their firearms in accordance with
this Article.
SECTION 3. TIME OF PAYMENT – The fee shall be paid in the Municipal

Treasurer upon filing of the application of the permit with the office of the Mayor.
SECTION 4. ADMINISTRATIVE PROVISION – Every resident of Municipality

who is applying to possess firearms by the authorities through a regular license or
special permit shall apply for a Mayor’s Permit, through the PNP Station Commander
who shall register and record the same to the registry book for the purpose, renewable
on the birth-month of the license permit. The PNP Station Commander shall
promulgate rules and regulations for the proper registration of all firearms in the
municipality subject to existing laws and regulations on the carrying of firearms outside
the residence.
SECTION 5. PENALTY – Violations of this Article shall be punished by a fine of

Four Hundred Pesos (P400.00), or imprisonment of two months, or both, at the
discretion of the court.
ARTICLE 26
-PERMIT FOR HUNTING-

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SECTION 1. IMPOSITION FEE- There shall be collected a fee of Fifty Pesos
(P50.00) from every person who shall apply for a permit to hunt small or big games
within the municipality of for a period of not more than Thirty (30) days.
SECTION 2. TIME OF PAYMENT – The hunting permit fee shall be paid to the
Municipal Treasurer upon filing of the application for the permit from the Mayor,
through the Station Commander.
SECTION 3. ADMINISTRATIVE PROVISION – The hunting permit shall be

issued only upon presentation of the applicant of the necessary permit issued by the
National Officer as required by law or regulation for the same purpose.
SECTION 4. PENALTY – Any violation of the provisions of the Article shall be

punished by a fine of not less than Two Hundred Pesos (200.00), nor more than One
Thousand Pesos (P1,000.00) or imprisonment of not more than (1) month, or both, at
the discretion of the court.
ARTICLE 27
-FIRE SAFETY INSPECTION FEE-
SECTION 1. IMPOSITION OF FEE- Any person that shall keep or store at his
or its place of business or elsewhere in the Municipality any flammable, explosive or
highly combustible material, shall first secure a permit from the Mayor through the chief
of the Fire service. The permit shall only be granted after inspection of the place and
upon payment of the corresponding fees enumerated hereunder.
a.) Sari-sari Store, hardware store, gasoline station and other

business establishment……………………P 100.00/annum
b.) Factory or warehouse…………………………. 300.00/annum
SECTION 2. TIME AND MANNER OF PAYMENT - The fees imposed in this

article shall be paid to the Municipal Treasurer upon application with the office of the
Fire Department before a permit is granted or before it is renewed.
SECTION 3. ADMINISTRATIVE PROVISIONS - The chief of the Fire Service

shall have supervision over the location and manner of manner of storing flammable,
explosive, or highly combustible materials in accordance with the promulgated rules
and regulations on the fire prevention and protection. If in his judgment, the manner
of storing such materials
If in his judgment, the manner of storing such materials constitute a fire hazard,
he shall issue an order to the possessor that the same shall be stored elsewhere or
removed within twenty four (24) hours.
a. No Permit shall be issued for the storage of gun powder, dynamites,

explosives, blasting supplies or ingredients thereof unless a permit therefore has
been secured from the PNP Station Commander.
SECTION 4. APPLICABILITY CLAUSE – All other matters relating to the fire

inspection and insurance permit thereof shall be governed by the pertinent provision of
existing laws, rules and regulations and ordinances.

punishable by a fine of not more than Two Hundred (P200.00) pesos or imprisonment
of one month, or both, at the discretion of the Court.
ARTICLE 28
-ANNUAL REGULATION FEES FOR THE KEEPING OR STORAGE OF
COMBUSTIBLE MATERIALS-
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SECTION 1. REGULATORY FEE – 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, benzone, aodin and acetone:
1 to 25 gallons P 100.00
Over 25 to 50 gallons 150.00
Over 500 to 1,000 gallons 300.00
Over 1,000 to 5,000 gallons 400.00
Over 1,500 to 2,000 gallons 500.00
Over 2,000 to 2,500 gallons 600.00
Over 2,500 to 3,000 gallons 700.00
Over 3,000 to 3,500 gallons 800.00
Over 3,500 to 4,000 gallons 1,000.00
Over 4,000 to 8,000 gallons 1,200.00
Over 8,000 to 10,000 gallons 1,500.00
Over 10,000 to 50,000 gallons 2,000.00
Over 50,000 to 200,000 gallons 2,500.00
Over 200,000 to 500,000 gallons 3,000.00
Over 500,000 to 1,500,000 gallons 4,000.00
Over 1,500,000 gallons 4,500.00
b.) Flammable liquids with flash point at above 20 degrees Fahrenheit and below
100 Degrees Fahrenheit such as alcohol, amylacetate, toluol, ethyl acetate:
Over 1,000 to 5,000 gallons 500.00
Over 5,000 to 25,000 gallons 700.00
Over 25,000 to 50,000 gallons 1,200.00
Over 50,000 gallons 2,000.00
c.) Combustible liquids with flash point at 100 degrees Fahrenheit to 200 degrees
Fahrenheit such as paints, diesel oil, fuel oil, kerosene, varnish, cleansing solvent,
Plashing liquids:
Over 1,000 to 5,000 gallons 300.00
Over 5,000 to 10,000 gallons 500.00
Over 10,000 to 50,000 gallons 700.00
Over 50,000 to 100,000 gallons 1,000.00
Over 100,000 to 500,000 gallons 1,500.00
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Over 500,000 to 900,000 gallons 2,000.00
Over 900,000 gallons 3,500.00
d.) Combustible liquids with flash point off 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, others:
Over 1,000 to 20,000 gallons 500.00
Over 20,000 gallons 700.00
2. Flammable Gases:
a) Acetylene, hydrogen, coal, gas and other flammable in gaseous form,

including liquefied petroleum gas and other compressed gases:
Over 2,000 to 10,000 gallons 700.00
Over 10,000 to 50,000 gallons 1,200.00
Over 50,000 to 100,000 gallons 2,000.00
Over 100,000 gallons 3,000.00
3.) Combustible solids:
a.) Calcium Carbide;
1 to 20 kg P 150.00
Over 20 but not more than 50 kg. 160.00
Over 50 but not more than 500 kg. 180.00
Over 500 but not more than 1,000 kg. 220.00
Over 1,000 but not more than 5,000 kg. 150.00
Over 5,000 but not more than 10,000 kg. 180.00
Over 10,000 but not more than 50,000 275.00
kg.
Over 50,000 kg. 350.00
b.) Pyrolyxin:
1 to 50 kg. P 75.00
Over 50 to 200 kg. 80.00
Over 200 to 500 kg. 100.00
Over 500 to 1,000 kg. 180.00
Over 1,000 to 3,000 kg. 350.00
Over 3,000 to 10,000 kg. 700.00
Over 10,000 kg. 1,500.00
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c.)Matches:
1 to 100 kg. P 75.00

Over 100 to 500 kg. 150.00
Over 500 to 1,000 kg. 250.00
Over 1,000 to 5,000 kg. 450.00
Over 5,000 kg. 650.00
d.) Nitrate, phosphorous, bromine, sodium, picric acid, and other hazardous
explosive, Corrosive, oxidizing and lachrymatory properties:
1 to 25 kg. P 75.00
Over 25 to 100 kg. 80.00
Over 100 to 500 kg. 90.00
Over 500 to 1,000 kg. 180.00
Over 1,000 to 5,000 kg. 275.00
Over 5,000 kg. 350.00
e.) Shredded combustible materials such as wood- shaving (kusot), waste

(estopa) sisal, and other similar comb unstable shaving and fine materials:
1 to 100 cu. Ft. P 75.00
Over 100 to 500 cu. Ft. 85.00
Over 500 to 1,000 cu. Ft. 110.00
Over 1,000 to 2,500 cu. Ft. 180.00
Over 2,500 cu. Ft. 275.00
f.) Tax resin, waxes, copra, rubber coal, bituminous coal and similar combustible
materials:
1 to 100 kg. P 80.00
Over 100 to 500 kg. 100.00
Over 500 to 1,000 kg. 150.00
Over 1,000 to 3,000 kg. 175.00
Over 3,000 to 5,000 kg. 250.00
Over 5,000 to 10,000 kg. 350.00
Over 10,000 kg. 700.00
B . Cinematography Films:
With a total aggregate weight of not more than 500 kilos P 180.00
With a total aggregate weight of not more than 500 kilos 250.00
but not more than 2,000 kilos
With a total aggregate weight of more than 2,000 kilos 450.00
SECTION 2. TIME OF PAYMENT – The fees imposed shall be paid to the

treasurer upon application for his permit with the Mayor to store the aforementioned
substances.

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SECTION 3. ADMINISTRATIVE PROVISION.
1.) No person shall have, keep or store at his place of business, any of the
flammable combustible or explosive substances without first securing a permit
thereof. Gasoline, naptha, not exceeding the quantity of Hundred (100) gallons
kept in, and used by launches or motor boats, and any quantity of gasoline kept
in the tank of and used by any motor vehicle shall be exempted from the permit
fee herein required;
2.) The Mayor shall promulgate regulations for the proper storing of said substances
and designate the proper official who shall have supervision thereof
SECTION 4. PENALTY – Violation of this article shall be punished by a fine off
Two Hundred Pesos (P200.00), or the imprisonment of two (2) months, or both, at the
discretion of the Court.
ARTICLE 29
-FEES FOR THE CONVEYANCE OR THE TRANSPORTATION OF ANY
EXPLOSIVE OR HAZARDOUS INFLAMMABLE LIQUID WITHIN THE
LIMITS OF THIS MUNICIPALITY-
SECTION 1. PERMITS – It shall be unlawful for any person, firm or
corporation to convey or transport any explosive or hazardous inflammable liquid within
the municipal limits of the Municipality, in any truck, tank traveler, vessels, boat or
craft or any motor vehicle without first having obtained a permit from the Municipal
Mayor for said conveyance, upon recommendation by the chief of the Local Fire Service.
SECTION 2. DEFINITION OF HAZARDOUS, INFLAMMABLE LIQUID – For

the purpose of this Article, a hazardous inflammable liquid shall be considered to
include those liquids with flash points below 100 degrees Fahrenheit such as gasoline,
oil, kerosene and other similar materials.
SECTION 3. FEES – For every permit granted under the provisions of this
Article, the following fees shall be paid:
Cargo trucks a payload of capacity of 10,000 liters. P 130.00

Over 10,000 liters. 150.00
Tank trucks, tank trailer, and semi- tank trailers having
capacity of:
1.) 6,000 liters or less 130.00
2.) Over 6,000 liters 150.00
Self- propelled or non-self propelled package 130.00
Self-propelled or non-propelled bulk craft 100.00
Provided, that no fuel for consumption, conveyance, storage tanks deposited on

the conveyance, up to fifty (50) gallons, shall be permitted without first securing permit
or paying the above fees. Provided, further, that the government of the Republic of the
Philippines and/or any of this political subdivisions, the United States Army and Navy,
United States Embassy and the members of its staff, diplomatic and consular
representatives and officers of foreign governments are hereby exempted from the
imposition of the fees mentioned therein.
ARTICLE 30
-PERMIT FEES FOR CONDUCT OF GROUP ACTIVITIES-
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SECTION 1. IMPOSITON OF FEES. Any person or entity who shall conduct

or hold any program or activity involving the grouping of people within the jurisdiction
of the Municipality shall obtain a Mayor’s Permit therefore and pay to the Municipal
Treasurer the corresponding fee in accordance with the following schedule:
1.) Conventions, Conferences, Rallies and Demonstrations:
a.) Inside building or hall. P P150.00

b.) Outdoor, in parks, plazas, roads, or street. P200.00
2.) Dances:
a.) Jam sessions. P 150.00

b.) Benefit dances with ordinary sound light 200.00
system
With sounds and lights 300.00
c .) Coronation and Ball:
a. Barangay 150.00
b. Poblacion 200.00
3.) Stage Presentations:
a) Stage shows and vaudevilles. P 200.00

b) Drama. 150.00
c) Cultural and fashion shows. 150.00
d) Other presentation 150.00
4.) Other Activities:
a.) Beauty popularity contest. P 200.00

b.) Horse and other animal fights/race. 200.00
c.) Races 200.00
d.) Athletic competition/ games P 200.00
e.) Promotional sales/ demonstration. 300.00
f.) Bingo Socials ( subj. to regulatory ordinances: 300.00
g.) Mahjong parlors (subject to regulatory
ordinances:
Regular
For the First Table. P 500.00
For every additional table. P 300.00
SECTION 2. TIME OF PAYMENT – The fee imposed shall be paid to the

Municipal Treasurer upon filling of the application for a 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 exempt
from the payment of the fee herein imposed, provided, that the corresponding Mayor’s
permit should 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 FUNCTION – A copy of every permit issued

by the Municipal Mayor shall be furnished to the PNP Station in the municipality who
shall assign police officers to the venue of the program or activity to help maintain
peace and order.

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SECTION 5. PENALTY – Any violation of this Article shall be punished by a
fine of not more than One Hundred Pesos (P100.00) or imprisonment of not more than
thirty (30) days or both at the discretion of the court.
ARTICLE 31
-PERMIT FEE ON FILM-MAKING AND VIDEO TAPE 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:
a.) Commercial Movies. P 1,000.00
b.) Commercial Advertisement. 800.00
c.) Documentary Films. 600.00
d.) Video Tape coverage. 500.00
SECTION 2. TIME OF PAYMENT – The fee imposed shall be paid to the

Municipal Treasurer upon application for the Mayors Permit before location-filming is
commenced.

prescribed in this Article within the time required shall subject the taxpayer to 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 fine of not less than Five Hundred Pesos (P500.00) but not exceeding One
Thousand Pesos (P1,000.00) or imprisonment of not less than one (1) month but not
exceeding six (6) months, or both at the discretion of the court.
ARTICLE 32
-PERMIT ON PARADES-
SECTION 1. IMPOSITION OF FEE - There shall be collected a permit fee of

One Hundred Fifty Pesos (P150.00) per day on every circus or menagerie parade or
other parades using banners, floats or musical instruments held in the Municipality.
SECTION 2. EXEMPTION – Civic and military parades are exempt from the
payment of the permit fee imposed herein.
SECTION 3. TIME OF PAYMENT – The fee imposed herein shall be paid to

the Municipal Treasurer upon application for a permit to the Municipal Mayor.
SECTION 4. ADMINISTRATIVE PROVISION – Any person that shall hold a

parade within the Municipality of shall first obtain a permit from the Municipal Mayor
before undertaking the activity. For the purpose, a written application in a prescribed
from shall set forth name and address of the applicant, the description of the activity,
the place or places where the same the will be conducted and such other pertinent
information or data as may be required.

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One Thousand Pesos (P1,000.00) or imprisonment of not less than one (1) month but
not exceeding six (6) months, both, at the discretion of the Court.
CHAPTER VI
-SERVICE FEE-
ARTICLE 33
-REGULATION FOR THE OPERATION OF VIDEOKE MACHINE,
VIDEOKE BAR AND IMPOSING FEES THEREIN-
SECTION 1. TITLE – This ordinance shall be known as the Guidelines and
Policies in the Operation of Videoke Machines in the Municipality of Pantukan and for
other Purposes.
SECTION 2. DEFINITION OF TERMS – The following terms shall be defined

as follows:
A. VIDEOKE BAR – refers to any establishment or place of business

where a certain person can sing his/her favorite songs using a videoke machine.
B. VIDEOKE MACHINE – refers to a television set with digital device

that any person can select and sing any of his/her favorite songs.
SECTION 3. REGISTRATION . All videoke machines shall be registered in the

Office of the Municipal Mayor for proper recording and monitoring indicating there in
the name and address of the owner of the aforementioned machine. The registration
fee shall be Three Hundred (P 300.00) Pesos per unit, per year.
SECTION 4. PERMIT FEE – Videoke machine owners must secure permit to

operate a videoke machine before any business activities would be done. The permit
fee shall be Five Hundred ( P 500.00) Pesos per unit, per year.
SECTION 5. AREAS OF VIDEOKE OPERATION – That videoke activity shall

operate the following areas, to wit :
A. Videoke machines shall be operated in the commercial areas and

establishments;
B. Videoke machines shall be allowed in the residential areas provided they will
tone down the volume of the machine so that it cannot unduly disturb
the residents living in the vicinity;
C. Installation of the aforesaid business shall have a distance of one hundred
(100) meters from the Municipal Hall, Barangay Hall, churches, chapel
and school premises;
SECTION 6. TIME OF OPERATION – Videoke machines, business activities

shall operate at nine o’clock in the morning (9:00 a.m.) until ten o’clock in the evening
(10:00 p.m.) provided however, that videoke machines should be allowed to operate
after 10:00 p.m. if there is a benefit dance or disco during fiesta within 50 meters from
the said activity provided that the sound should be adjusted to lower it that it cannot
disturb the surroundings.
SECTION 7. Owners and operators of videoke machines shall not allow

students to use and operate videoke during school hours.
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SECTION 8. PENALTY CLAUSE – Any person who violates this ordinance shall
be fined as follows:
A. First Offense – a fine of Php1,000.00;

B. Second Offense – a fine of Php1,500.00;
C. Third Offense and subsequent offenses – a fine of Php2,000.00 and
confiscation of videoke machines and/or cancellation or the permit.
COMPROMISE PENALTY – If the violator/s voluntary admits the violation

committed herein without necessity of judicial proceedings, the Municipal Treasurer or
his/her authorized representative shall collect the following fines as compromise
penalty, to wit:
A. First Offense – Php 500.00;

B. Second Offense – Php 1,000.00
C. Third Offense and subsequent offense – a fine of Php1,500.00 and
confiscation of videoke machines and/or cancellation of the permit.
ARTICLE 34
-SECRETARY’S FEE-
SECTION 1. IMPOSITION FEE – There shall be collected the following fees

from every person requesting for copies of official records and documents from the
Municipal Government.
a.) For every 100 word or fraction thereof, computer printed or type P 100.00
written
(not including the certification and notation) 1 st 2 two copies
For every additional copy 20.00
b.) Where the copy to be furnished is in printed form in whole or in 20.00
part or its
(double this fee if there are two pages in a sheet)
c.) For each certificate of correctness ( with seal office) written on 20.00
the copy or attached thereto 1 two copies
st
d.) For certifying the official act of a Municipal Judge or other

judicial certificate, Municipal Mayor, Municipal Secretary, Civil P 100.00
Registrar and other Municipal Officials 1 two copies
st
For every additional copy 25.00

e.) For certified copies of any paper, record, decree, judgment or
entry of which any person is entitled to connection with judicial 4.50
proceedings) for each 100 words
f.) Certified Xerox Copy or any other copy produced by copying 50.00
machine,/page
g.) Certified photo copy, per page 50.00
h.) For preparing affidavits or any document; per page; per sheet 20.00
i.) For administering oath; per document 100.00
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 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 of otherwise, for the issuance of the copy
of any municipal record or document is made.

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ARTICLE 35
LOCAL REGISTRY FEES

fees for the services rendered by the Local Civil Registrar of the Municipality:
a.) Service Fees
1.) Registered within 30 days from day of birth P 100.00

2.) More than one month to one (1) year 150.00
3.) More than one (1) year and above 200.00
b.) Registration Fees
1.) Foundling 100.00

2.) Court Order:
a) Special Proceedings (e.g. Presumption of Death) 500.00
Judicial Determination of Paternity affiliation
b) Civil Case: Annulment 500.00
Legal Separation 500.00
4.) Legitimations 300.00
5.) Filing of Supplemental Report ( Birth, Death, Marriage) 200.00
6.) Naturalization 1,500.00
7.) Election of Filipino Citizenship 1,000.00
8.) Legal Instrument 300.00
c.) On Marriages
1.) Application Fees: a.) Foreigner P3,000.00

b.) Non-resident ( one of the contracting party 1,000.00
c.) Resident 500.00
2.) Solemnization Fee: a.) Office 500.00
b.) Request (Any place within the Municipality) 1,000.00
d.) On Death
1.) Burial Permit P 200.00

2.) Transfer of Cadaver 200.00
3.) Exhumation / removal 200.00
4.) Cremation 500.00
e.) True Copies/Certification Fees (All types of document)
1.) Travel Abroad P 300.00

2.) Local Purpose 100.00
3.) School 50.00
f.) Certifying Machine/Photo Copy (All types of document)/per copy P10.00
g.) Other Fees
RA 9048 Correction of Clerical Error P 1,000.00

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RA 9048 Change of First Name P 3,000.00
a. Migrant of Petitioner 500.00
RA 10172 Change of Sex and Date of Birth 3,000.00
b. RA 9255 Allowing illegitimate child to use the surname of the 500.00
Father
SECTION 2. EXEMPTIONS – The above fees shall not be collected in the

following cases:
a. Issuance of certified copies of documents for official use at the request of a

component court or other government agency;
b. All indigents duly certified by the Barangay Captains and the MSWD Office shall
be exempted from payment.
SECTION 3. TIME OF PAYMENT – The fees shall be paid to the Municipal

Treasurer before the registration of a document or issuance of the license or certified
copy of a local registry or document.
SECTION 4. DECLARATION OF BIRTHS, DEATHS AND MARRIAGES – It

shall be registered and recorded in accordance with the Civil Registry Law otherwise
known as Act No. 3753 and the delay of such declaration shall be counted at the lapse
of the following periods:
Live Births . . . . . . . . . . . . . . . . . 30 days
Deaths. . . . . . . . . . . . . . . . . . . . 28 hours
Fetal Deaths . . . . . . . . . . . . . . . . 48 hours
Marriages . . . . . . . . . . . . . . . . . . 15 days
SECTION 5. ADMINISTRATIVE PROVISION
a. A Marriage license shall not be issued unless a certification is issued by the

Family Planning Coordinating Council that the applicants have undergone
lectures on Family Planning;
b.) No fee shall be collected for registration of birth and deaths provided the
same are reported in accordance with the reglamentary period as provided in
the next preceding section.
c.) It shall be the duty of the Municipal Treasurer to receive and collect
administrative fines as provided for in this Ordinance.
d.) Persons charged with the duty of reporting to the Local Civil Registrar the
facts of births, deaths and marriages in accordance with the Civil Registry
otherwise known as Act 3753, who fails to perform their duties, shall be
reported by the Local Civil Registrar, this municipality, to the provincial
Prosecutor of the province for proper action and prosecution for violation of the
Civil Registry Law.
ARTICLE 36
-POLICE / MAYOR’S CLEARANCE FEES-
SECTION 1. IMPOSITION FEE – There shall be collected a service fee for

each police/mayor’s clearance certificate issued, as follows:
a.) For domestic employment, scholarship, study grants P100.00
b.) For firearms permit application 500.00
c.) For change of Business name 300.00
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d.) For passport visa application 300.00
e.) For application for Filipino Citizenship 500.00
f.) For other purposes not specified above 200.00
SECTION 2. TIME OF PAYMENT – The service fees imposed in this Article

shall be paid to the Municipal Treasurer upon application for the Mayor’s / Police
Clearance Certificates.
ARTICLE 37
-MUNICIPAL ASSESSOR’S FEES-
SECTION 1. IMPOSITION FEE-There shall be collected a service fee for each

certificate or document prepared by the Municipal Assessor’s Office as follows:
a.) Certified Copy of Tax Declaration P100.00/Lot
b.) Certification of Improvement and Non-improvement 100.00/Lot
c.) Certification of No Property 100.00
d.) Other Forms of Certification 100.00
INSPECTION FEE (Request for Appraisal-Area Field
ocular inspection/verification, building and lands)
BUILDING : a.) Residential 100.00
c.) Agricultural 250.00
d.) Industrial 300.00
LAND : a.) Residential 150.00
c.) Agricultural 300.00
d.) Industrial 350.00
Land Subdivision/Segregation/Consolidation of Real 50.00
Property Units
(In excess of 2 lots – P10.00/lot)
TAX MAPPING-VERIFICATION OF PROPERTY LOCATION
AND VICINITY 50.00
 Research Fee 100.00/section
 Tax Maps Certified Copy 50.00
 Photograph of Maps 200.00
 Sketch Plan with vicinity
VERIFICATION OF RECORDS: (History Verification of Tax
Declaration : a.) Research Fee 50.00
SECTION 2. EXEMPTIONS - Issuance of certified copies of tax declaration,

certification and other documents for official use as per request of court and other
government agency.
SECTION 3. TIME OF PAYMENT-The fees imposed herein shall be paid to the

Municipal Treasurer before issuance of requested document and before the conduct of
field ocular inspection.
ARTICLE 38
MEDICAL/HEALTH CERTIFICATES, SANITARY INSPECTION/ PERMIT,
MEDICAL/DENTAL SERVICES, LABORATORY AND PRE-MARRIAGE
COUNSELLING FEES
SECTION 1. JURISDICTION – The provision of this article shall be applicable

within the entire territory and jurisdiction of the Municipality of Pantukan and shall be
enforced by the Health Authorities of this Municipality.

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SECTION 2. MEDICAL, HEALTH, SANITARY AND LABORATORY FEES –
For the purpose of the supervision and enforcement of existing rules and regulations on
sanitation and safety of the public, every owner or operator of business, industrial,
commercial, or agricultural establishments , accessorial, building or houses for rent,
and/or any person required by the existing laws and regulations to secure health
certificate/card from the office of the Municipal Health Officer, shall secure a sanitary
permit upon payment to the office of the Municipal Treasurer for a fee, in accordance
with the following schedules :
A. MEDICAL AND HEALTH CERTIFICATES:

SERVICES RATE OF FEES
CONSULTATION FEE 50.00
MEDICAL CERTIFICATES FOR LOCAL USE: 1. Students 50.00
2. Employment/Others 100.00
MEDICAL CERTIFICATES FOR ABROAD PURPOSES 300.00
MEDICO-LEGAL 100.00
ISSUANCE OF HEALTH CERTIFICATES TO ALL FOOD HANDLERS, 100.00
BARBERS, BEAUTICIANS/HELPERS
B. SAFE BIRTHING SERVICES:

DELIVERY (NON PHILHEALTH) 2,500.00
NEW BORN SCREENING TEST (NON PHILHEALTH) 600.00
C. LABORATORY SERVICES FEES:
1. HEMATOLOGY
COMPLETE BLOOD COUNT (CBC) 100.00
HEMOGLOBIN COUNT 40.00
WBC COUNT 40.00
DIFFERENTIAL COUNT 40.00
PLATELET COUNT 60.00
HEMATOCRIT 40.00
BLOOD TYPING 40.00
2. PARASITOLOGY
KATO-KATZ/KATO-THICK 40.00
DIRECT FECAL SMEAR (DFS) 40.00
BLOOD SMEAR FOR MALARIAL PARASITE (BSMP) 50.00
NOCTURNAL BLOOD EXAMINATION 50.00
3. CLINICAL MICROSCOPY
URINALYSIS 40.00
PREGNANCY TEST 100.00
4. MICROBIOLOGY
SPUTUM EXAMINATION 50.00(non-program base)
SLIT SKIN SMEAR 50.00(non-program base)
GRAMS STAIN 50.00(non-program base)
5. CLINICAL CHEMISTRY
FASTING BLOOD SUGAR (FBS) 100.00
RANDOM BLOOD SUGAR (RBS) 75.00
LIPID PROFILE:
A. CHOLESTEROL 110.00
B. TRIGLYCERIDES 165.00
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C. HIGH DENSITY LIPOPROTEIN (HDL) 170.00
D. LOW DENSITY LIPOPROTEIN (LDL) 130.00
BLOOD UREA NITROGEN (BUN) 110.00
CREATININE 150.00
SERUM GLUTAMIC OXALO TRANSAMINASE (SGOT) 115.00
SERUM GLUTAMIC PYRUVATE TRANSAMINASE (SGPT) 115.00
SERUM URIC ACID (SUA) 100.00
TOTAL BILIBIRUBIN (B1, B2) 170.00
D. DENTAL SERVICES:
TOOTH EXTRACTION
1. Permanent Tooth 150.00
2. Temporary Tooth 100.00
FILLING 250.00
ORAL PROPHYLAXIS (CLEANING) 500.00
DENTAL CERTIFICATE 100.00
E. COUNSELING SERVICES
1. Smoking Cessation Counseling 300.00
2. Pre – Marriage Counseling: a. scheduled date 300.00
b. unscheduled date (special) 1,000.00
F. SANITARY PERMITS:
1. Any establishment whether private or public 200.00
conducting business shall undergo inspection
G. SANITARY INSPECTION FEES:

1. BUILDING CONSTRUCTION
a. Residential 100.00
b. Commercial 200.00
c. Industrial 200.00
d. Agricultural 200.00
2. POULTRY PROJECT
a. Capacity of below 1,000 heads 100.00
b. Capacity of above 100 but less than 500 heads 200.00
c. Capacity of 10,000 and above 300.00
3. PIGGERY PROJECT
a. Capacity of 10 to 100 heads 100.00
b. Capacity of above 100 but less than 1,000 heads 200.00
c. Capacity of 500 heads but less than 1000 heads 300.00
d. 1,000 Heads and above 400.00
4. PRIVATE LAND TRANSPORT

TERMINAL/STATION
a. Bus 200.00
b. Van 200.00
c. Motorcycle 100.00
d. Tricycle 100.00
5. WATER SYSTEM/WATER PURIFYING AND 200.00
STATION

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6. FOOD ESTABLISHMENTS
a. Food Processing/Canning 700.00
b. Non Food Processing/Canning 300.00
c. Supermarket 700.00
d. Bakeries
1-3 Personnel 100.00
4-6 Personnel 150.00
7 and above 200.00
e. Ambulant Food Dealer 100.00
f. Breweries 200.00
g. Catering Services 100.00
h. Confectionaries 300.00
i. Exporter of Processed Foods 500.00
j. Food Repacking 100.00
k. Food Stand and/Balut Processing 100.00
l. General Merchandise 200.00
m. Meat and Fish Retailer 100.00
n. Night Clubs/Videoke Bars/Cocktail Lounge 300.00
o. Refreshment Parlor/Catering 150.00
p. Canteens 100.00
q. Restaurant/Fastfoods 300.00
r. Sari-sari Store
- Asset of less than 50,000.00 100.00
- Asset of above 50,000.00 200.00
s. Vegetable/Fruit Dealer 200.00
t. Food Vendor 100.00
7. OTHER BUSINESS ESTABLISHMENTS
a. Banana Exporter 700.00
b. Rice and Corn Mill 200.00
c. Lumber Yard/Saw Mill 200.00
d. Furniture Shop 200.00
e. Concrete Products/Manufacturing 300.00
f. Car Wash/Machine Shop-
- Auto and Motor Shop 100.00
- Electronic Shop/Blacksmith 150.00
- Vulcanizing Shop 150.00
g. Printing Press 150.00
h. Mimeo/Photocopying/Blue Printing/Printing 150.00
Services
i. Video/Photo Shops 150.00
j. Computer Shops/Internet Cafe 200.00
k. Videoke Bars/Beer Houses 200.00
l. Tailoring 200.00
m. Dress Shops 100.00
n. Mining Operation - Small scale 5,000.00/year
- Large scale 10,000.00/year
o. Accommodations
1. Hotels/Motels 500.00
2. Lodging Houses 300.00
3. Boarding Houses
- Less than 5 boarders 100.00
- 5 and above boarders 150.00
4. Apartelle/Hostel/Apartments 200.00
p. Funeral Parlors 300.00
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q. Swimming and Bathing Places 200.00
SECTION 3. FREE EXAMINATION – The Municipal Health Officer is hereby

empowered to give free laboratory examination to indigent clients.
SECTION 4. QUARTERLY HEALTH CERTIFICATE FOR HANDLERS,

BARBERS, AND LADY BARBERS-HELPERS - No food handlers, barbers, and lady
barbers-helpers and hostesses can be allowed to work, engage in, or otherwise pursue
their respective vocations, without first securing a quarterly health certificate from the
Office of the Municipal Health Officer.
SECTION 5. MODE OF PAYMENT – When required by law, health and

sanitation regulations or this ordinance no business, trade, or occupation or profession
can be lawfully begun, exercised, or pursued without first securing the corresponding
certificate and permits and paying the fees therefore, in accordance with the schedules
in Section 2 hereof. Such certificate and permits must be renewed every year
thereafter, within the first twenty (20) days of January.
SECTION 6. SURCHARGE AND INTEREST – Failure of the businessmen,

traders, or the person concerned to pay the fees herein prescribed within the first
twenty (20) days of January, shall subject such fees to a one-time surcharge of twenty-
five (25%) percent thereof, plus an interest of two (2%) percent per month from due
date until the fee is fully paid.
SECTION 7. ANNUAL INSPECTION OF PREMISES FOR RENT – Except as

otherwise provided, the Municipal Health Officer or his duly authorized representatives’
shall conduct an annual inspection of all houses, accessories or building for rent or as
soon as circumstances require and all business establishments (Commercial, industrial,
agricultural ) in order to determine their adequacy of ventilation, property of habitation
and general sanitary conditions, pursuant to the existing laws, rules and regulations.
Sanitary permit shall be issued to the owner by the Municipal health Officer or his duly
authorized representative after such accessorial, house or building is found to be
healthfully adequate and sanitary.
SECTION 8. FORM OF PERMIT – Every permit issued shall show the name
of the applicant, his nationality , civil status, age, address, nature of organization
(whether sole proprietorship, partnership or corporation ), nature and type of the
business , address of the business, house, accessories, or building, the amount of fess
paid and the receipt number. Thereof , such other data as may be necessary.
SECTION 9. DURATION OF PERMIT – The permit shall be granted for a

period of not more than one year and shall expire on the end of the year when the
permit is granted, unless revoked for cause or surrendered earlier.
ARTICLE 39
-PROCESSING FEES FOR ZONING OR LOCATIONAL CLEARANCE-
SECTION 1. IMPOSITION FEES – The following fees for 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 development, construction,
renovation and expansion projects, as follows:

95
a) Application/Filing Fee – For every application for local clearance irrespective
of whether approved or not ; motion for consideration, reclassification and for filing of
compliant:
1. For locational clearance/certificate of zoning compliance - P100.00
2. For motion for reconsideration - 150.00
3. For petition/request for reclassification/ Variances - 700.00
This excludes the cost of reclassification proceedings, such as

production/reproduction of maps and other documents; public hearings and
publications which shall likewise be charged to the account of the applicant/proponent.
4. For filing complaint (except those involving pauper litigants, which shall be
free of charge of P500.00)
b) Processing Fee – For approval of application for locational clearance whether

the project or activity to be undertaken is conforming or non-conforming with the
zoning ordinance, laws or rules and regulations, in accordance with the following
schedules:
1. Residential ( single detached and duplex type) P 1.00 per sq. of total floor area
2. Commercial establishments including P 2.00 per sq. of total floor area
apartments, mass housing, townhouses
constructed primarily for profit purposes
3. Industrial establishment: a ) Heavy P 2.50/sq. m. of total floor area
4. Institutional ( Schools, hospitals, etc. P 1.00/sq. m. of total floor area
5. Memorial Parks/Cemeteries P 1.00/sq. m. of total floor area
6. Agro-Industrial: a ) Manufacturing P 2.00 per sq. of total floor area
b ) Non-Manufacturing P 1.00/sq. m. of total floor area
7. Telecommunication/Towers P 2.00 per sq. of total base
8. Billboards P .50/.75 sq. m.
9. Yards utilized for industrial purposes P 1.00/sq. m. of total land area
10. Yards utilized for commercial purposes P .75/sq. m. of total land area
11. Reclamation projects P .50/sq. m. of total land area
12. All types of renovation 50 % of the above prescribed
rates
Provided, that commercial activities and auxiliary uses, that form part of a
residential building or customarily conducted in dwelling or houses, shall be treated as
application for the construction of a residential house and shall pay the amount
corresponding to such use, except when the maximum floor area devoted to such
commercial activities or auxiliary uses, exceeds twenty-five percent (25%) of the total
floor area of the whole residential building.
SECTION 2. TIME PAYMENT – The prescribed processing fees shall be paid

to the Municipal Treasurer before any development, construction or renovation projects
in lawfully begun or pursued within the territorial jurisdiction of municipality, otherwise,
a surcharge of 25% thereof shall be imposed, plus an interest of two (2%) percent.
SECTION 3. EXEMPTION – Except for government-owned or controlled

corporation, all government projects, whether national or local, are exempt from the
payment of the prescribed fees; provided, however, that the locational clearance must
be secured prior to the finalization of the plans and the issuance of the corresponding
building permit.
ARTICLE 40
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-REGULATION ON GARBAGE COLLECTION CONTROL, AND
DISPOSAL SYSTEM, PRESCRIBING FEES THEREON-
SECTION 1. JURISDICTION – The provisions of the Article shall be
applicable within the entire territory and jurisdiction of the Municipality.
SECTION 2. AREAS OF COLLECTION AND DISPOSAL – The areas of

collection and disposal of garbage and other refuse shall include the Poblacion and
those barangays, sitios, subdivisions, settlements, or group of buildings, the feasibility
of operation of the service of which shall be determined by the Municipal Environment
and Natural Resources Officer (MENRO) duly approved by the Sangguniang Bayan,
through the recommendation of the Municipal mayor. For the purpose of this Article ,
the following are the garbage collection areas: (Designated places within the
municipality) by the Sangguniang Bayan.
SECTION 3. GARBAGE DEFINED – The word “Garbage” as used in this

ordinance shall include the refuse of animal or vegetable matter of food supplies as
were intended for human food but have been rejected for such use, waste or use
papers, posted cards, woven materials, straws, wood, hush, metal, cans, broken glass
or porcelain, loose or decayed materials , dirt like substance, sweeping, and cutting and
waste products or materials of manufacturing establishments and construction work,
including all matters already completely abandoned and considered as waste by the
owner and thrown outside the residential, warehouse and/or manufacturing premises of
the owner.
SECTION 4. LARGE OR UNUSUAL QUANTITIES OF RUBBISH,

REMOVAL AND ADDITIONAL FEE REQUIRED - Whenever there are large or
unusual quantities of rubbish or trade refuse to be removed from any private buildings,
premises or place, the occupant thereof shall notify the Municipal Engineer at least
twenty-four hours before removal is necessary , to collect such rubbish or trade refuse,
in order that proper transportation may be furnished for the same.
An additional special garbage collection fee shall be collected for large and
unusual quantities of garbage and other refuse for one truckload in the amount of Five
Hundred (P500.00) pesos per truckload or a fraction thereof.
SECTION 5. SPECIAL COLLECTION OF REFUSE PERMIT AND

ADDITIONAL FEE, REQUIRED – Upon previous permits obtained from the Office of
the Municipal Mayor, daily collection or refuse from within the compound or premises of
any industrial, commercial business or other establishment may be allowed when it is
convenient due to the nature of the refuse or lack of sidewalk/space where the
establishment can place their refuse receptacles or at the street edge, subject,
however, to the condition that such special collection service shall be allowed only when
applied for and the party or parties concerned shall make an additional monthly service
fee of One Hundred Pesos (P100.00), in addition to the fee schedule and that the
refuse shall be contained in appropriate receptacles.
SECTION 6. DISPOSAL – Time to place receptacles on sidewalk. It shall be

the duty of the occupant of every building , premises or place of business to have
receptacles for garbage or rubbish placed on the outer edge of the sidewalk each day,
or at the edge of the street if there is no sidewalk, at such time, not earlier than one (1)
hour before collection as may be directed by the Municipal Engineer, provided, that
upon previous permit secured from the Office of the Municipal Mayor, industrial,
commercial, or business establishments may place their receptacles outside their places
of business earlier than 8:00 o’clock P.M. but not before 4:00 o’clock post meridian,
97
when such industrial, commercial or business establishment can satisfactorily show to
the Municipal Mayor, that their closing hours are before 8:00 o’clock P.M. and that their
refuse consists of rubbish only which includes waste or other used papers, pasteboards,
woven materials, cutting or metallic vessels , broken glasses or porcelains or the like,
subject, however, to the condition that the receptacles to used must be without leakage
with appropriate cover and the design of which is approved by the Municipal Engineer,
and that when the receptacles are outside, they shall be placed on the sidewalk in the
manner that they will not in any way cause obstruction to pedestrians and the free flow
of traffic and that no purifying, decaying or odorous matter shall be placed in the
receptacles.
SECTION 7. GARBAGE RECEPTACLES – All business establishments, offices,

eateries, restaurants, hotels and commercial entities are required to use plastic bags as
garbage receptacles in disposing of their garbage.
SECTION 8. PROHIBITION – As soon as the garbage wagon or vehicle is

loaded, it must be driven at once to the specified place of disposal and on no account
shall it be allowed to stand in the vicinity of any human habitation, schoolhouse, or
place of assembly. All such materials must be disposed of within twelve (12) hours after
collection.
SECTION 9. GARBAGE FEES - There shall be paid to the Municipal Treasurer

a yearly garbage fee before a permit or license can be issued by the Municipal Mayor
for the business, trade, or occupation, including lodging and boarding houses, in places
designated by the Sangguniang Bayan and where garbage collection and disposal
services by the municipal government is available , in accordance with the following
schedule :
1. BUSINESS TRADE OR OCCUPATION AND OTHER ESTABLISHMENTS
A. BANKS
Annual Fee
1. Banks, Banking Institutions, Savings, Loan P 1,500.00
Association, Investment Houses, And other
financial institutions
B. INSURANCE COMPANIES
Annual Fee
1. Insurance companies, agencies, adjusters P 1,000.00
C. BARS
Bars P 1,000.00
D . CLUBS
Annual Fee
1. Day and Night Club P 2,000.00
2. Night Club only 2,000.00
3. Family/Super or Cocktail Lounges 1,500.00
E. BOOKING OFFICES
Annual Fee
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1. Airlines and establishments of booking offices P 1,500.00
and shipping agencies
2. Stevedoring or arrastre with operating 500.00
Equipment less than P500,000.00 or without
equipment
3. Stevedoring or arrastre with operating 800.00
Equipment valued at P500,000.00 or more
F . CONSTRUCTION BUSINESS
Annual Fee
1. Construction of Office P500.00
2. Construction of offices providing labor only 500.00
3. Residential building: 100 sq. m. and below 300.00
4. Commercial building:200 sq. m. and below Php1,000.00 and 250 per sq.
meter in excess of 200 sq. m.
5. Industrial building:300 sq. m. and below Php1,500.00 and Php3.00 per
sq. m. in excess of 300 sq. m.
6. Repairs/Renovations/Alterations 1.00 per sq. m.
G. FUNERAL PARLORS
Annual Fee
a. With embalming establishment and depositing
corpse in their funeral parlor and rendering
funeral services by any kind of transportation Php1,500.00
every branch thereof
H. HOTELS/COTTAGES/MOTELS/DORMITORIES
Annual Fee
1. Dormitories, Lodging Houses, Boarding Houses
a. Accommodation of 15 or less . . . . . . . . . Php 200.00
b. More than 15 persons . . . . . . . . . . . . . . 400.00
2. Hotels/Cottages/Motels
a. Those having 15 or less rooms . . . . . . . . Php 200.00
b. Those having 16 to 25 rooms . . . . . . . . . 400.00
c. Those having 26 to 50 rooms . . . . . . . . 600.00
d. Those having 51 to 80 rooms . . . . . . . . . 800.00
e. Those having 81 to 100 rooms . . . . . . . . 1,000.00
f. Those having more than 100 rooms . . . . . 1,200.00
I. HOSPITALS/CLINICS
Private Hospitals, clinic, maternity clinic, etc.

a)With a bed capacity for 300 persons or more Php1,200.00
b)With a bed capacity of 250 to less than 300 persons 1,000.00
c)With a bed capacity of 200 to less than 250 persons 700.00
d)With a bed capacity of 150 to less than 200 persons 600.00
e)With a bed capacity of 100 to less than 150 persons 500.00
f)With a bed capacity of 50 to less than 100 persons 400.00
g)With a bed capacity of less than 50 persons 300.00
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J. LAUNDRY
1. Laundry and Dry Cleaning Establishments:

ANNUAL FEE
a) With machinery or steam Php800.00
b) Ordinary Laundry without machinery or steam 400.00
K. LUMBER YARD/CORN AND/OR RICE MILLS
1. Lumber Yards, without machinery

a) With a yard for deposit of lumber having a space of more Php800.00
than 1,500 sq. m.
b) With a yard for deposit of lumber having a space of 1,000 sq. 720.00
m. but not more than 1,500 sq. m.
c) With a yard for deposit of lumber having a space of 500 sq. 440.00
m. but less than 1,000 sq. m.
d) With a yard for deposit of lumber having a space of less than 400.00
500 sq. m.
e) Without yard, with an office for accepting order for lumber 300.00
only
2. Lumber Yards with machinery

a) With a yard for deposit of lumber having a space of more Php 1,200.00
than 1,500 sq. m.
b) With a yard for deposit of lumber having a space of 1,000 sq. 900.00
m. but not more than 1,500 sq. m.
c) With a yard for deposit of lumber having a space of 500 sq. 700.00
m. but less than 1,000 sq. m.
d) With a yard for deposit of lumber having a space of less than 500.00
500 sq. m.
e) Without yard, with an office for accepting order for lumber 400.00
only
L. Sawmill/Corn & Rice Mills

a) Over 500 horse power Php1,600.00
b) From 301 to 500 horse power 1,400.00
c) From 201 to 300 horse power 1,200.00
d) From 101 to 200 horse power 1,000.00
e) From 51 to 100 horse power 800.00
f) From 31 to 50 horse power 720.00
g) From 15 to 30 horse power 400.00
h) From 1 to 14 horse power 200.00
M. MANUFACTURING
1. Candle and/or Soap Factory
a) With machinery Php800.00
b) Without machinery 700.00
2. Manufacturer of Paint, Poster, Tarpaulin, ink, dyes and other similar products

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3. Manufacturer of Coconut Oil
a) With less than five (5) expellers Php400.00
b) With less than five (5) or more expellers 800.00
c) Manufacturer of other kinds of oil 400.00
d) Exporter of Coconut Oil with machineries valued Two Million 1,600.00
Peso (P2,000,000.00) or more
4. Manufacture of lard or boiling fats, butter, sauce soy sauce, sausages, hotdogs,
bologna and other kinds of similar products:
a)With hand tools only Php400.00
b)With machinery 600.00
5. Manufacturing of Biscuits
a)Biscuits Factory or Bakery Php1,000.00
6. Manufacture of Coffee or Chocolate

7. Manufacture of Ice Cream or Ice products

8. Manufacture of Ice or Ice factory Php800.00
9. Manufacture of Batteries or recharging batteries Php800.00
10. Manufacture of Cigars, Cigarettes or Mascada

11. Manufacture of Mattresses, beds, and all kinds of furniture.

12. Manufacture and repair of shoes

13. Manufacture and repair of vehicles drawn by animals

14. Manufacture of Boxes

a) Without machinery Php400.00
b) With machinery 20 horse power or less 600.00
c) With machinery 21 to 50 horse power 800.00
d) With machinery more than 50 horse power 1,000.00
15. Plywood manufacturing establishments/plywood pre- Php2,000.00

finishing plant
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16. Manufacture of G.I Sheet and Nails Php2,000.00
17. Other Steel Products

a) Structural Sheet and other pre-fabricated metal products, Php1,000.00
including windows and doors
b) Tin Can Factory Php1,000.00
18. Manufacture of cigar boxes and other similar boxes Php 400.00
19. Manufacture of Bricks, Hollow Blocks, Tiles, and Other similar products
20. Manufacture, bottling or aerated water, soft drinks and other

similar products with corking machine Php1,500.00
21. Manufacture of Cement

22. Manufacture of Neon Lights Php600.00
23. Manufacture of Cement

a) With annual output capacity of less than 50,000 bags Php1,600.00
b) With annual output capacity of less than 50,001 to 100,000 2,400.00
bags
c) With annual output capacity of 100,001 to 200,000 bags 1,600.00
d) With annual output capacity of 200,001 to 500,000 bags 2,000.00
e) With annual output capacity of 500,001 bags or more 2,400.00
24. Manufacture of glue or synthetic resin/activated carbon Php500.00
25. Manufacture of perfumes, lotions bay rum, hair tonic, hair pomades, lipstick and
other similar cosmetics:
a) Without machinery Php300.00
b) With machinery Php500.00
26. Manufacture of Bagoong or Salted Fish or patis Php200.00
27. Manufacture of Mike, Bijon, Sotanghon, Misua and other Php200.00

Similar products
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28. Manufacture of Eye and Sunglasses

With or without machinery Php300.00
29. Tanneries Php300.00
M. PRINTING PRESS
a) Without offset press (ordinary) Php200.00
b) With offset 400.00
N. PHOTO STUDIOS
1. Lithographers/Engravers Php80.00
a) Without Machinery
b) With Machinery 160.00
2. Photo Engravers Php80.00
3. Photo Studios/Establishments Php300.00
O. RECREATION/BILLIARD/BOWLING CENTERS:
1. Billiard and Pool Halls

a) With 1 to 5 tables Php100.00
b) With 6 or more tables 200.00
2. Bowling Lanes Php1,000.00
3. Cockpits (Designated place of the municipalities)
P. RESTAURANTS
1. Restaurants, Panciterias, Cafes or Cafeterias, Carenderias, Kitchenettes,

Refreshment Parlors, Or any other public eating places:
a) 100 and below seating capacity Php400.00

b) More than 100 seating capacity 600.00
Q. STORAGE
1. Storage of Alcohol Php160.00

2. Distillery or rectifier or processors of alcoholic Beverages 400.00
3. Cold Storage
a) Refrigerating cases with less than 5 cu. m. capacity 200.00
b) With a total capacity of 5 cu. m. to 50 cu. m. or more 300.00
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c) With a total capacity of 51 cu. m. or more 500.00
4. Motor Oil Storage 200.00
5. Gasoline, Petroleum or other similar products (Storage)
a) 10 to 500 gallons 200.00
b) 501 to 1,000 gallons 250.00
c) 1,001 to 3,000 gallons 400.00
d) 3,001 to 5,000 gallons 500.00
e) 5,001 to 50,000 gallons 600.00
f) 50,001 gallons or over 800.00
6. Other Combustible Materials (Storage)
a) Over 5,000 kls. Tar 250.00
b) Resin over 3,000 kilos to 5,000 kilos 200.00
R. SUPERMARKETS
1. Supermarkets (including the following section, i.e. wet market, groceries, drug
store, hardware, restaurant, appliances, school supplies, dry goods, and other
sections):
a) With a capitalization of P 5,000,000.00 to P10,000,000.00 Php10,000.00

b) With a capitalization of P11,000,000 to 20,000,000 15,000.00
c) With a capitalization of P21,000 above 20,000.00
S. STORES:
1) Drug Stores Php1,000.00

2) Hardware and Appliance store 600.00
3) Variety Stores/Tindahang Bayan
a) Along Streets 200.00
b) Those in the interiors 200.00
c) Tabo2 and other special occasion 100.00
4)Dealers in Logging and Farm machinery and equipment 800.00
5)Dealers in Automobiles, Trucks, Jeeps or Jitneys and other 800.00
vehicles
6)Dealers in motorcycles, tricycles, inboard and outboard motors 200.00
T. SCHOOLS:
1. Universities, Colleges, Schools, and other teaching and vocational institutions
(Based on Semestral Enrolment):
a) 10,000 or more students Php1,000.00
b) 8,000 to less than 10,000 students 800.00
c) 5,000 to less than 8,000 students 600.00
d) 2,000 to less than 5,000 students 400.00
e) 1,000 to less than 2,000 students 300.00
f)less than 1,000 students 300.00
U. SHOPS:
1. Manufacture of chairs made of rattan, or bamboo with or Php300.00

without machinery
2. Manufacture of furniture made of wood or iron or combined,
with or without upholstery:

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a) With Machinery 300.00
b) Without Machinery 250.00
3. Manufacture of woodcrafts, handicrafts and/or carpentry
shops
a) With Machinery 500.00
b) Without Machinery 400.00
4. Establishment for the repair of motor vehicles, repair and/or
construction of bodies of motor vehicles based on space
areas: 300.00
a) 200 sq. m. or less 340.00
b) 201 to 300 sq. m. 400.00
c) 301 to 400 sq. m. 500.00
d) 401 to 500 sq. m. 600.00
e) 501 sq. m. or more
5. Blacksmith shops, with or without machinery 300.00
6. Welding shops: 400.00
7. Tinsmith shops: a) five workers and below 450.00
b) more than five (5) workers 500.00
8. Repair shops for electronic gadgets, appliances
a) Five (5) workers and below 300.00
b)More than five (5) workers 400.00
9. Machine shop establishment for manufacturing or repairing
parts of mechanical apparatus or engines or manufacturing
any kind of articles made of metals:
a) Not more than 3 lathe machines 500.00
b) More than 3 lathe machines 800.00
10. Foundries of Iron, aluminum or bronze (based on daily
capacity)
a) Not more than one (1) ton daily 1,000.00
b) More than one (1) ton daily 2,000.00
11. General Repair on articles, iron, brass, etc., other than
foundries and machine shops, Manual or Mechanical 500.00
12. Recapping plants and vulcanizing shops:
a) Recapping plants 2,000.00
b) Vulcanizing shops 500.00
13. Beauty Parlors (no. of workers):
a) With 2 to 10 workers 300.00
b) With more than 10 workers 500.00
14. Tailoring and Dressmaking shops:
a) With 1 to 10 machines 300.00
b) With more than 10 machines 500.00
15. Barber shops (No. of chairs)
a) With not more than 8 chairs 300.00
b) With more than 8 chairs 500.00
16. Massage Parlors/Clinics (No. of Beds)
a) With not more than 12 beds 300.00
b) With more than 12 beds 500.00
17. Pawnshops 600.00
V. THEATERS
1) Theaters or Cinematographs Houses:

a) First class (with orchestra, balcony, and lodge, with or
without air conditioning facilities Php800.00

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b) Second class (with orchestra, balcony, and lodge, with air
conditioning facilities 500.00
c) Third class (with orchestra, and balcony only without air
conditioning facilities and mini-theaters using video
machines 300.00
W. TERMINALS
1) Private terminals or parking lots or sheds for Bus, Taxi, and

other public utility and for hire vehicles:
(base on accommodation)
a) More than 70 vehicles Php800.00
b) 20 to 70 vehicles 500.00
c) less than 20 vehicles 300.00
X. VENDORS
a. MARKET BASED
a) Meat Vendors Php250.00
b) Fish and other Fishery Product Vendors 250.00
c) Fruit Vendors 250.00
d) Vegetable Vendors 250.00
b. TABO-TABO and outside Market Premises

a) Fish and other Fishery Product Vendors Php 200.00
b) Fruit Vendors 200.00
c) Vegetable Vendors 200.00
d) Ukay-ukay and Other dry goods 200.00
Y. WAREHOUSE
1) Warehouses (base on volume capacity):

a) Less than 500 cu. m. Php240.00
b) 500 to 1,000 cu. m. 500.00
c) 1,001 to 2,000 cu. m. 600.00
d) 2,001 cu. m. or more 700.00
Z. OTHER KINDS OF BUSINESS
1) Peddler of General Merchandise Php200.00

2) Duckery, Poultry and Piggery: a)Commercial (Large scale) 400.00
b)Backyard (Small scale) 300.00
3) Balut Making 200.00
4) Xerox Copying Service 150.00
5) Flower Shop 150.00
6) Push and Pull Cart 100.00
7) Management/Consultancy 400.00
8) Dealer of Jewelries 400.00
9) Promotion and Entertainment 300.00
10)Trucking Services: a) With not more than three units 300.00
b) With more than three unit 700.00
11) Rental of Video Tapes Php150.00
12) Internal Decorator Services 200.00
13) Retailer/wholesaler of auto parts 400.00
14) Dealer and Retailer of Office/School Supplies/Equipment 300.00
15) Retailer of Medical/Dental Supplies & Equipment 300.00
16) Manufacturer of Kitchen Utensils 300.00
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17) Wholesaler/Distributor of Newspaper & Magazines 200.00
18) Retailer of Newspaper and Magazines 100.00
19) Manufacturer of Window Grills 400.00
20) Retailer/Wholesaler of Cosmetics 150.00
21) Wholesaler of Cosmetics 400.00
22) Retailer of Fire Extinguisher 300.00
23) Retailer/Rental of Flowers/Plants (Ornamental) 150.00
24) Glass Supply 250.00
25) Dealer or Retailer of LPG 300.00
26) Buy & Sell of scrap materials 700.00
27) Food Processor 200.00
28) Wholesaler/Distributor of Soft drinks 300.00
29) Pest Control Services 200.00
30) Booking/Ticketing/ Liaison Offices 300.00
11. OTHERS – All other business, trade, and occupations

not included in the foregoing section.----------------------------------------- P100.00
SECTION 10. TIME OF PAYMENT – The garbage fee shall be paid quarterly
to the Municipal Treasurer and shall be payable within the first twenty (20) days of
each quarter, otherwise, surcharge of twenty five percent (25%) thereof shall be
imposed, plus an interest of two percent(2%) per month from due date until the fee is
fully paid; provided, however, that the new applicants of business permits shall pay only
proportionate garbage fee corresponding to the quarter when they established their
business in the municipality.
SECTION 11. REPEALING CLAUSE – Any existing ordinances or parts thereof

which are inconsistent with the provisions of this Article are hereby repealed or
modified accordingly.
CHAPTER VII- MARKET OPERATION FEES-
ARTICLE 41
-REGULATION IN THE ESTABLISHMENT, CLASSIFICATION,
ADMINISTRATION AND OPERATION OF GOVERNMENT OWNED/OPERATED
PUBLIC MARKETS IN THE MUNICIPALITY-
SECTION 1. COVERAGE- This ordinance shall govern the establishment,

classification, administration and operation of government-owned/or operated public
markets in the municipality and the imposition and collection of reasonable market
rentals, fees and charges for occupancy and use thereof.
SECTION 2. AUTHORITY TO ESTABLISH PUBLIC MARKETS – The

municipality, pursuant to existing law and legal procedures, shall have the authority to
establish, maintain, and operate public markets within the territorial jurisdiction.
SECTION 3. DEFINITION OF TERMS – For the purpose of this Article, the

following terms shall be understood in the sense indicated hereunder:

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a) PUBLIC MARKET – refers to any place, building or structure of any kind
recognized as such under existing laws or ordinances and those to be established upon
recommendation of the Local Government concerned. It embraces all market stalls,
tiendas, buildings, roads, subways, waterways, drainage, another connections, parking
spaces, and other appurtenances thereto.
b) MARKET PREMISES –refer to any open space in the market compound;

part of the market lot consisting of bare ground not covered by market building usually
occupied by transient vendors, especially during market days.
c) GOVERNMENT – OWNED OR OPERATED PUBLIC MARKETS – refers to

those established out of public funds or those leased/acquired by any legal modes or
means from private persons, natural or juridical, to be operated by the government
either through its instrumentality, branch or political subdivisions.
d) MARKET SECTION – refers to contiguous stalls/booth/space in the market

classified according to the kind of merchandise offered for sale therein:
Fish Section – refers to the area where only fresh fish, clams, oysters, crabs, lobster,
shrimps, seaweeds, and other sea foods and marine products shall be
sold.
Meat Section – refers to the area where only all kinds of meat and other meat
products shall be sold, provided that meat, pork and dressed chicken
shall be separately displayed and properly labeled.
Dry Good Section – refers to the area where only all kinds of textiles, ready-made
dresses and native products, toiletries, novelties, foot wears, laces and
kitchen wares, utensils, and other household articles, handbags and
school supplies and office supplies be sold.
Grocery Section – refers to the area where only all kinds of cakes, biscuits, pastries,
crackers, butter, cheese, confections, candies, canned or bottled foods,
beverages, soft drinks, cigarettes, flour, oatmeal, ham, bacon, sugar,
nuts, sauce onions, garlic, potatoes, eggs, sausages, starch, smoked
fish, dried fish salt, feeds, soap, mongo and the like, and other
household and food products shall be sold.
Rice and Corn Section – refers to the area where purely, corn and other cereals shall
be sold.
Vegetable and Fruit Section – refers to the area where only all kinds of vegetables,
fruits, coconuts, and root crops such as camotes, cassava, garlic and the
like shall be sold.
Eatery Section – refers to the area where only all kinds of cooked/prepared food shall
be sold. This includes refreshment parlors, cafeterias, and other
delicacies.
Poultry Products Section – refers to the area where only live chickens, ducks,
suckling and piglets and the like shall be sold.
Flower Shop Section – refers to the area where only all kinds of flowers whether

108
fresh or artificial flowers, pots, and other materials are needed in floral
arrangements shall be sold.
Cold Storage Service Section – refers to the area where only refrigeration services
shall be made available and the sale of ice in whatever from shall be
conducted.
Glassware and Farm implements Section – refers to the area where all kinds of
farm implements such as harrow, lilik, lingkaw, ropes, and the like. All
kinds of kitchen utensils such as floor mat, brooms, etc., plastic products,
pots, stoves, and other household utensils made of clay, glass or other
materials;
Miscellaneous Section – refers to the area where any other business not classified
herein above shall be allowed.
e) MARKET STALL – refers to any specific space or booth in the public market
where merchandise is sold or offered for sale, or intended for such
purposes in the public market.
f) STALL HOLDER – refers to the awardees of definite space within a

public
market who pays rentals thereon for the purpose of selling his/her
goods/commodities or services.
f.1) BLOCK TIENDA – Refers to an apartment or specific space in the public

market where it has an individual room/door where goods,
commodities, merchandise, article or services is sold or offered for
sale.
f.2) BLOCK TIENDA HOLDER - Refers to the awardee of a definite space, an
apartment within a public market who pays rental thereon for the
purpose of selling his/her goods/commodities or services.
g) MARKET RENTAL FEE – refers to the fee paid to and collected by

the
Municipal Treasurer for the privilege of using public market
facilities.
h) AMBULANT, TRANSIENT OR ITINERANT VENDOR – refers to a

vendor
or seller who does not permanently occupy a definite place of the
market but one who comes either daily or occasionally to sell
his/her goods.
i) MARKET COMMODITIES – refers to the Body whose duty is to conduct the

drawing of lots and opening of bids in connection with the
adjudication of vacant or newly constructed stalls in the Municipal
Markets and to certify to the Municipal Mayor the results thereof.
j) MUNICIPAL PUBLIC MARKET – refers to a public market maintained,

owned and/or operated by the municipal government within its
territorial jurisdiction.
SECTION 4. MARKET SECTION – The Municipal Public Markets shall be

divided into various sections defined under Section 3 (d) of this chapter to facilitate an
efficient administration thereof.

109
SECTION 5. MARKET ADMINISTRATION – The Municipal Mayor directly or

through the Municipal Treasurer shall exercise immediate supervision, administration
and control over government-owned/operated public markets and the personnel
thereof, including those who duties concern the maintenance, upkeep, peace and other
of the market premises in accordance with laws, local ordinance and other rules and
regulations pertinent thereto.
SECTION 6. MARKET SUPERVISOR AND/OR MARKET OPERATOR

OFFICER. – There shall be a Market Supervisor and/or Market Operations Officer who
under the direct supervision and control of the Municipal Mayor, shall have supervision
and control over government-owned or operated public markets as well as those that
may still be established. The said market officers shall also have full control of the
administrative direction of all personnel, except Market Collectors and other personnel
directly involved in the collection function of such markets and shall enforce the
provisions of this article and other rules and regulations governing the operation of
Public Markets.
1. DUTIES AND RESPONSIBILITIES OF THE MARKET SUPERVISOR
a) Implements and execute the plans and policies of the municipal

government in the operation of all municipality-owned or operated
public markets which normally include sanitation, cleanliness,
security, order and deportment inside the market premises;
2 . DUTIES AND RESPONSIBILITIES OF THE MARKET OPERATION

OFFICER
a) Executes and implements directive and policies emanating from the Market
Supervisor as promulgated by the Municipal Government pertaining to the

operations of municipality-owned or operated public market within his/her
respective jurisdictions which normally include sanitation, cleanliness,
security, order and conduct inside the market premises and its immediate
environs;
b) Sees to it that all stall holders are provided with the corresponding official
receipts and prescribed cash tickets, respectively, for the stalls or spaces
occupied by them;
c.) Prepares weekly statistical data on prevailing prices of goods in the public
markets, including flea markets for the information of the Municipal Mayor;
d) Supervises and evaluates the activities and performance of a ll subordinate

market personnel except market collectors and other personnel involved in
the collection functions, and investigates complaints affecting their public
performance and attitudes;
e) Manages the maintenance and efficient utilization of all market properties
facilities and supplies;
f) Performs such other functions and duties that maybe assigned by the
Municipal Mayor.

110
SECTION 7. MARKET INSPECTOR – There shall be a Market Inspector for
each municipality-owned or operated public market who shall be the staff-arm of the
Municipal Mayor to inspect tickets or official receipts issued to ambulant/transient and
regular vendors, the sanitary conditions and upkeep of the markets, and determine
generally whether all sanitary rules and regulations of the market are complied with. He
shall report to the Municipal Mayor, or his duly authorized representative any
deficiencies found during the inspection. Market inspector shall report daily to the
Municipal Mayor, or his duly authorized representatives for instruction of his assigned
work and submission of reports.
SECTION 8. OTHER PERSONNEL – All market personnel’s may be deemed

necessary be appointed in accordance with the existing civil service rules and
regulations.
SECTION 9. WEARING OF UNIFORMS –All market personnel’s shall be

required to wear the prescribed uniform, the design of which shall be prescribed by the
Municipal Mayor. If funds are available, uniforms may be provided by the Municipality.
SECTION 10. CARRIERS ( CARGADORES) IN THE PUBLIC MARKET – A

carrier in any public market must be a Filipino citizen, of good moral character, as
certified by the Barangay Chairman of the Barangay where he resides and is registered
as such in the office of the Market Operations Officer with registration certificate and
identification card which shall wear conspicuously while working.
SECTION 11. MARKET RENTAL FEES, OTHER CHARGES – Monthly rental

fees of market stalls, booths or block tiendas are hereby fixed and computed, in
accordance with the following rates:
MARKET RENTAL
MARKET STALLS FEES PER STALL
PER DAY
1. Meat Php30.00 per day
2. Fish 30.00 per day
3. Vegetables 20.00 per day
Single Face Stall
30.00 per day

Double Face Stall
4. Chicken Section 30.00 per day
5. Block Tiendas/Apartment* 5.00/sq.m./day
single face blocks
8.00/sq.m/day,
double face blocks
6. All other Permanent Stalls/Booths/ Special
Services/Talipapa Stalls 60.00
7. Lot Rental 1.25/sq.m./day
SECTION 12. MARKET FEES FOR AMBULANT/TRANSIENT VENDORS –

Market fees for entrance and occupancy of market premises by ambulant/transient
vendors hereby fixed as follows:
Rate of fees per square meter or fraction thereof per day

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a.) On the basis of space occupied - Php12.00/sq. m. (regular tabo)
Ukay-ukay. . . . . . . . . . . . . . . . . . . Php15.00/sq.m. special occasion
b.) On the basis of number of tables (standard size) . . . . . . . . . . . Php60.00/table

Which shall be due and payable daily: Provided that space occupancy shall in no case
exceed an area of two (2) sq. meters: Provided, further, that ambulant/transient
vendors shall be limited to areas not earmarked and/or nature, temporary or otherwise,
shall be put up or constructed by ambulant/transient vendor without the permission of
the market supervisor and payment of an additional fee of fifty (50%) percent on top of
the above rates.
c) On the basis of weight, standard containers, units of measure:

Rate of fees
1. Agricultural Products
per delivery
1.) Root Crops, fruits, vegetables, spices, cereal and grains and
other agricultural products 0.50/kg.
2.) Livestock and poultry animals 0.75/kg
3.) Forest products (charcoal, firewood, rattan) 0.50/kg
4.) Industrial products (office and home industries) 2.00/pc
5.) Tinsmith products (cutting tools) 1.00/pc
6.) Other industrial products (coconut/palm oil, stone/shell crafts, lime) 0.50/kg
7.) Wet goods (fish, shells, seaweeds, crustaceans and other
marine and freshwater products) 0.50/kg
8.) Meat products (pork, beef, carabeef, chevon, venison and
poultry) 0.75/kg
For purpose of this section, fish and other marine products are hereby classified
as follows:
PROVIDED, that agricultural products not sold on the day when the
corresponding market entrance fee was paid shall be subject to market entrance fee of
twenty-five percent (25%) of the original imposition if still displayed or offered for sale
the following day and thereafter the same shall no longer be subject to market entrance
fee until sold.
In case the vendor from whom an entrance fee was collected occupies any space
with an area in excess of what he paid for, he shall be required to pay the correct
amount of fee due thereon less what he may have already paid as entrance fee.
SECTION 13. MARKET FEES FOR AMBULANT/TRANSIENT VENDORS IN

VEHICLES OR CONVEYANCES.
That there shall be collected from persons, corporations, partnerships or entities

offering for sale merchandise in jeepneys, pick-ups, trucks, bancas, fishing boats or any
other conveyances parked or displayed at or in the vicinities of the public markets, or in
other places within the territorial jurisdiction of the Municipality, not otherwise licensed
as a paddler, the following fees:
RATE OF
FEES
a) For rice, corn, sugar, or similar commodities placed in sacks, per
sack of 50 kilos. 3.00
b) For mongos, beans and other ginger placed in sacks, per sack of 6.00
50 kilos.
c) For pigs (large) 80 kilos or more per head 15.00
112
d) For pigs (medium) size 50 kilos or more but less than 80 kilos per 9.00
head
e) For pigs (small) size less than 50 kilos, per head 6.00
f) For goats, sheep, etc., per head 6.00
g) For chicken, ducks, or fowls, per head 0.60
h) For fresh eggs, per dozen 0.60
i) For vegetables, placed in big baskets (bukag), per basket 6.00
j) For Fruits placed in big baskets (bukag), per basket 6.00
k) For one jeepney, pick-up load of goods or merchandise, regardless 150.00
of kind
l) For one truckload of goods or merchandise, regardless of kind 300.00
m) For every kilo of fish, sea foods and/or marine products brought
into the vicinities of the public markets or in other places within the
territorial jurisdiction of the Municipality by producers, distributors
or wholesalers, there is hereby imposed a fee of: 0.45/kl.
PROVIDED, that goods and commodities delivered to stall, market

booths/holders and tiendas to replenish their stocks covered by invoices of duly licensed
merchants are exempted by the provisions of this article.
SECTION 14. TIME FOR PAYMENT; PENALTIES FOR DELINQUENCY.
The monthly rentals for market stalls and block tiendas shall become due and
payable within the first twenty (20) days of the month. Failure to pay the rental within
the period required shall subject the Lessee/Occupant to a surcharge of twenty-five
(25%) percent of the amount from the due date until the rental fee is fully paid.
SECTION 15. OCCUPANCY FEE – Upon the award of any market stall/booth,
the awardee shall be required to pay the Occupancy Fee hereunder fixed. The payment
of herein Occupancy Fee shall be applicable to all newly awarded stall/booth.
The fee thus collected shall accrue as Trust Fund to be used solely for the
maintenance and/or improvement of the markets.
Occupancy Fee per

Stall/Booth
1. Meat Section Php20,000.00
2. Fruits and Vegetables 20,000.00
3. Rice and Corn 20,000.00
4. Eateries & Ref. Parlor (beside market building) 20,000.00
5. Gen. Merchandise/dry good/varieties 20,000.00
7. Block Tienda/Apartment: a) Old Occupant 75,000.00/block
b)New Occupant 75,000.00/block
SECTION 16. COLLECTION – Collection in the public market of stall rentals,

fees from transient vendors, fees from delivery trucks and other conveyances, mayor’s
permit fees and licenses and other fees due the Municipal Government shall be the
responsibility of the Municipal Treasurer. To ensure that such responsibility is properly
and effectively discharged, all market collectors, including other personnel involved in
collection function shall directly be under the control and supervision of the Municipal
Treasurer for collection performance and accountability.
AWARDING OF STALLS
SECTION 17. MARKET COMMITTEE - There is hereby created a permanent

Market Committee to be composed of the following:
1. The Municipal Mayor or his representative Chairman
2. The Municipal Treasurer Co-Chairman
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3. The Municipal Engineer Member
4. The SB Chairman on Committee on Market Member
5. The representative of the Market Vendors to be
elected by the Federation of Market Vendors’ Member
Association of the Municipality, and appointed by the
Municipal Mayor for a term of two (2) years, without
re-appointment, unless earlier revoked.
The Market Committee shall have the following duties:
1. Formulate policies, rules and guidelines for market operation and administration;
2. Conduct periodic review of public market operations;
3. Conduct the drawing of lots, raffle and opening of bids, for adjudication of
vacant or newly constructed stalls or booths in the Municipality-owned Public
Markets;
4. Certify the results thereof, for the approval of the Municipal Mayor;
5. Adjudicate the transfer of stallholders from one section to another or from one
stall to another; and
6. Recommend such measures of actions as may be necessary in the resolution of
problems , in connection with the use and occupancy of stalls, booths, or spaces
in the Municipal Public Markets.
SECTION 18. ADJUDICATION OF VACANT STALLS/BLOCK TIENDAS TO

APPLICANTS; VACANCY OF STALLS/BLOCK TIENDAS
Vacant stalls/Block Tiendas shall be leased to the applicant in the following

manner:
A Notice of vacancy of the stall or booth/Block Tienda shall be posted for a

period of not less than ten (10) days prior to the date of actual drawing of lots or
opening of bids to qualified applicants to apprise the public of the fact that such stalls
or booths/Block Tienda are vacant and available for lease;
Such notice shall be posted in the bulletin board of the Municipal Hall, in the
vacant stall as well as in a conspicuous place in the public market concerned. This
notice shall read as follows:
NOTICE
NOTICE is hereby given that the stall/booth/Block Tienda, stalls/booths/Block Tiendas
No. ___ building or Pavilion No._____ of the_______________ Market is/are vacant
( or will be vacant on _______________20____). Any person 21 years of age or more
and is not legally incapacitated and meeting the qualifications set by the Municipal
Market Committee, desiring to lease the stall/booth/Block Tienda or stalls/booth/Block
Tiendas, shall file an application thereto on the prescribed form (copies may be
obtained from the office of the Municipal Treasurer during office hours) on or before
12:00 noon of ___________20____, after which time no more applications will be
entertained. In case there are more than one applicant, the award of the lease of the
vacant stall/booth shall be determined thru raffle/drawing of lots to be conducted
on____________,20___ at _________________ by the Market Committee. The
stall/booth/Block Tienda or stalls/booths/Block Tiendas are in the Market Committee.
The stall/booth/Block Tienda or stalls/booths/Block Tiendas are in the
______________ Section, and is intended for the sale of ________________________.
a) A non-refundable application fee of P 50.00 shall be collected from each

applicant, to cover necessary and incidental expenses relative thereto.

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b) The application shall be made under oath. It shall be submitted to the Office
of the Municipal Treasurer, who is the Co-chairman of the Market Committee by the
applicant either in person or through his/her authorized representative.
c) It shall be the duty of the Municipal Treasurer to keep a registry book,

showing the names and addresses of all applicants for vacant stalls, booths or Block
Tiendas, the number and description of the stalls/booth/Block Tiendas applied for by
them, and the date and hour of the receipts by the Office of each officer to
acknowledge receipt of the application setting forth therein the time and date of
receipt thereof.
The application shall be substantially in the following form and maybe, modified
to suit the needs of a particular market.
APPLICATION TO LEASE MARKET STALL/BOOTH/BLOCK TIENDA

_________________
Date
The Municipal Mayor
Municipality of Pantukan
Compostela Valley Province
Sir:
I, ___________________________________, ___________years old, Filipino
Citizen, single/widow/widower/married to _______________________________, and
residing at _____________________________________, hereby apply for the lease of
market stall/booth/Block Tienda No. ___, Section of _______________Public Market.
Should the above-mentioned stall/booth/Block Tienda be leased to me in

accordance with the market rules and regulations, I promise to hold the same under the
following conditions:
1. That, while I am occupying or leasing this stall/booth, I shall at all times have
my picture and that of my helper (or those of my helpers) conveniently
framed and hung-up conspicuously in this stall.
2. I shall keep the stall/booth at all times in good sanitary conditions and
comply strictly with all sanitary and market rules and regulations now
existing or which may hereafter be promulgated.
3. I shall pay the corresponding rents for the stall/booth/Block Tienda, including
business permit or license and taxes in the manner prescribed by existing
ordinances.
4. The business to be conducted in the stall/booth shall belong exclusively to

me.
5. In case I engage helpers, I shall nevertheless personally conduct my business

and be present at the stall/booth/Block Tienda. I shall promptly notify the
market authorities of my absence giving my reason or reasons thereof.
6. I shall not lease/occupy more than one (1) stall/booth/Block Tienda in a

particular market.
7. Any violation on my part or on the part of my helpers of the foregoing

conditions shall be sufficient cause for market authorities to cancel the
contract of lease.
Very Respectfully,

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__________________
Applicant
I,_________________________________________, do hereby state that I am the

person who signed the foregoing statement/application; that I have read the same and
that the contents thereof are true to the best of my knowledge.
____________________
Applicant
TIN_________________
SUBSCRIBED AND SWORN to me in the Municipality of Pantukan, Compostela Valley

Province, Philippines, this _______ day of _______________, 20____, applicant affiant
exhibited to me his/her Residence Certificate No.___________ issued at
___________________ on ___________ , 20___.
____________________
Official Title
That after the award of any stall/stalls/Block Tienda or booth/booths/Block Tienda, a

contract of Lease shall be executed by the Municipal Mayor and the Awardee, after
payment of the required Occupancy Fee. The said lease shall be for a period of one (1)
year and shall be renewable for every (1) year thereafter, unless sooner cancelled or
revoked for cause.
The contract of Lease shall be substantially in the following form and maybe modified to
suit the needs of a particular market:
CONTRACT OF LEASE
KNOW ALL MEN BY THESE PRESENTS:
This Contract, made and entered into this __________ day of

_______________, 20_______at Pantukan, Compostela Valley Province, Philippines, by
and between:
MUNICIPALITY OF PANTUKAN, COMPOSTELA VALLEY PROVINCE, a public

corporation existing under and by virtue of the laws of the Philippines, represented in
this act by its Municipal Mayor herein called the LESSOR:
-and-
__________________________, of legal age, single/married, Filipino Citizen, and a

resident of ______________________, Pantukan, Compostela Valley Province,
Philippines herein called the LESSEE,
WITNESSETH
That LESSEE is the awardee of Stall/Block Tienda No. ____ Section of the
_____________Public Market during the Raffle of stalls conducted on
________________, 20_____ at _____________________________.
That LESSOR hereby leases the aforesaid stall in favor of the LESSEE, subject to
the following terms and conditions:
1. That this Contract of Lease shall be for a period of one (1) year from date
hereof and shall be renewable every year thereafter, unless sooner
cancelled or revoked for cause; That the lessee shall place an occupancy
fee as prescribed in Section 15, Article 38, Chapter VII of this Code;
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2. That during the existence of this contract, the herein LESSEE shall at all
times post his/her picture and that of his/her helper/helpers, conveniently
framed and hung-up conspicuously in the stall;
3. That LESSEE shall at all times keep the stall/booth/Block Tienda in good
sanitary condition and shall comply strictly with all the sanitary and
market rules and regulation now existing or which may hereafter be
promulgated;
4. That LESSEE shall pay the corresponding rent for the stall/booth/Block
Tienda including business permit or license and taxes, in the amount and
manner prescribed by existing ordinances;
5. That LESSEE shall be allowed to take permission over his/her awarded
stall/booth only upon payment of the required occupancy fee.
6. That the business to be conducted in the stall/booth/Block Tienda shall
belong exclusively to the herein LESSEE;
7. That in case herein LESSEE shall engage the services of helper/helpers,
he/she shall nevertheless personally conduct his/her business and be
present at the stall. In this record his/her business and be present at the
stall. In this regard, herein LESSEE shall promptly notify the market
authorities of his/her absence, giving his/her reason or reasons therefore;
8. That LESSEE shall not use the privilege to the stall whether directly or
indirectly, as a collateral or security for any loan agreement whether with
a public or private entity;
9. That at any given time, should the market stall/booth be used for a
purpose other than for which it is intended, or remain closed or idle for at
least thirty (30) consecutive days, the same shall be declared abandoned
and the lease to such stall/booth shall be automatically revoked by the
Municipal Mayor;
10. That non-payment of the monthly rental within the first twenty (20) days,
shall be sufficient cause for the revocation of the lease;
11. That LESSEE shall not be allowed to lease/occupy more than one (1)
stall/booth/space in a particular market;
12. That violation of any of the foregoing terms and conditions and other
applicable laws, rules and regulations shall cause the cancellation or
revocation of this Contract of Lease;
13. That if the lessee opt to avail Section 41, Article 38, Chapter VII of this
Code. The Lessee shall immediately inform the lessor.
IN WITNESS WHEREOF, the parties have hereunto set their hand this __Day of
____________, 20___ at Pantukan, Compostela Valley Province, Philippines.
MUNICIPALITY OF PANTUKAN
Lessor
By: _______________________
__________________________ ROBERTO M. YUGO, MPA
Stallholder/Lessee Municipal Mayor
SIGNED IN THE PRESENCE OF:
______________________ and ________________________

(Print Name) (Print Name)
ACKNOWLEDGEMENT
REPUBLIC OF THE PHILIPPINES )
MUNICIPALITY OF PANTUKAN ) S.S
COMPOSTELA VALLEY PROVINCE )

117
BEFORE ME, a Notary Public, for and in the Municipality of Pantukan,
Compostela Valley Province, Philippines, this __________ day of
________________________, 20_____ personally appeared Municipal Mayor,
represented by the Municipal treasurer, ___________________________, with
Residence Certificate No. ____________issued at Pantukan, Compostela Valley Province
on ______________, 20______;both known to me to be the same persons who
executed the foregoing instrument and they acknowledged that the same is their free
act and voluntary deed.
This instrument consist of _____________(__) pages, including this page on which this
acknowledgement is written, each and every page hereof, having been signed by the
parties and their instrumental witnesses.
WITNESS MY HAND AND SEAL at the place and on the date first above-written.
_________________
Doc. No. ___________;
Page No, ___________; Notary Public
Book No. ___________;
Series of ____________;
SECTION 19. LESSEE SHALL PERSONALLY ADMINISTER HIS/HER

STALL OF BOOTH.
Any person, who has been awarded a right to lease a market stall/Block Tienda
in accordance with the provisions of this code shall occupy, administer and be present
personally at his/her stall/booth/Block Tienda. Helper/s to be registered with the Market
operations Officer conformably with the latter’s form.
SECTION 20. PARTNERSHIP WITH STALLHOLDER.
A market stallholder who enters into business partnership with any party, after
he has acquired the right to lease such stall/booth/Block Tienda have no authority to
transfer to his partners the right to occupy the stall/booth/Block Tienda. Provided,
however, that in case of death or any legal disability of such stallholder to continue in
his business, the stall/booth for a period of not exceeding sixty (60) days within which
to wind the business of the partnership. If the surviving partner is otherwise qualified
to occupy a market stall/booth/Block Tienda under the provisions hereof and the
spouse, Parent’s, sons/daughters of the deceased are not applying for the stall, he shall
be given the preference to continue occupying the stall/booth concerned if he applied
thereof.
SECTION 21. DEATH OF LESSEE; SUCCESSION.
If an adjudicated regular stallholder dies, or become physically incapacitated

permanently for work, the surviving spouse, if living together, may succeed an
adjudicated stallholder in the occupancy of stall/booth thereof. Provided, however, that
the stallholder leaves a spouse, or if the spouse left is physically incapacitated, the
eldest legitimate son/daughter, as the case maybe, upon whom devolves the support of
the family of the deceased or incapacitated stallholder, may succeed to the stall
adjudicated, provided further, that in case of succession, such spouse, son or daughter
is a citizen of the Philippines or not otherwise disqualified to apply for such stall/booth.
SECTION 22. LIMITATIONS.

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(a) Any holder, transient or ambulant vendor shall not be allowed to lease or
occupy more than one (1) stall/booth/space. However, he/she may be allowed one (1)
more stall/booth/space in another market, but in no case, shall he/she be allowed to
lease or occupy more than a maximum of two (2) stalls/booths/spaces in the entire
Municipality of Pantukan.
It shall be the duty of the Market Supervisor and the Market Operation Officer or
their authorized representatives to see to it that this limitation is strictly observed. Any
act discovered or found to be in violation of this limitation, shall immediately be
reported to the Municipal Mayor.
(b) No stallholder/person in the Municipal Public Markets shall construct, repair,

renovate or undertake any kind of construction of stall/booth without first securing a
permit thereof in writing from the Municipal Administrator. Stall/booth
constructed/repaired or renovated, in violation of this section, may summarily be
removed or destroyed by the Municipal Treasurer/Market Supervisor/Market Operations
Officer or his agent and/or employee.
SECTION 23. APPEAL – Any applicant who is not satisfied with the
adjudication made by the Market Committee of the stall/booth applied for by him, may
file with the Municipal Mayor, through the Municipal Treasurer, an appeal there from,
and the decision in the Municipal Mayor shall become a final after a lapse of fifteen (15)
days.
SECTION 24. MARKET HOURS – All public market shall be opened from 2:00
a.m. to 10:00 p.m. daily. However, this provision shall be observed with maximum
tolerance under meritorious cases.
SECTION 25. LOSSES/DAMAGES/INJURY OF STALLHOLDER

/REPRESENTATIVE
The Municipal Government shall not be responsible for any loss or damage or
injury which stallholders or any representative incur in the public markets reason of fire,
theft or force majeure, or by reason of their business operation. Any merchandise,
good, wares or commodities left in the public markets after closure time shall be at the
risk of stallholders.
It shall, however, be the duty of the Market Operation Officer and his
subordinates, particularly, the security personnel, to exercise utmost vigilance and case
to prevent any loss in the public market and, for this purpose, the Market Operation
Officer and his subordinates shall have authority to apprehend and turn over to the
police any person or persons caught stealing or committing any offense in the public
market and, for this purpose, the Market Operation Officer and his subordinates shall
any person or persons caught stealing or committing any offense in the public markets.
SECTION 26. ABANDONED STALL/ARTICLES-
Any stall/booth in any public market which market which has been closed for
thirty (30) consecutive days shall be considered abandoned and the lease to such
stall/booth shall be automatically revoked by the Municipal Mayor.

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Any article abandoned in any public market in violation of any provisions of this
code shall be deemed a nuisance and it subordinates to take custody thereof. In case
the articles are claimed within twenty-four (24) hours thereafter, they shall be returned
to their owners upon payment of actual expenses incurred in their safekeeping unless,
they have to deteriorated as to be disposed of in the manner directed by the Municipal
Mayor, who may also, at his discretion, cause the criminal prosecution of the guilty
party or merely warn him/her against future violations. If the articles have not
deteriorated and are not claimed within the time herein fixed, said article/articles shall
be sold at public auction and the proceeds thereof disposed of in accordance with law.
SECTION 27. PEDDLING AND HAWKING.

No person shall peddle, hawk, sell, offer or expose for sale any articles in the
passageway or aisles used by purchasers in any Municipal Markets.
To avoid unjust competition, peddlers or hawkers shall not be permitted to offer

for sale, in the public markets and their surroundings within a radius of 200 meters
where goods are sold or exposed for sale in the stalls, or booths of said markets,
neither shall be permitted to expose or sell merchandise on sidewalks, courts (patios) or
places designed and/or intended for passage of the public to the Municipal Markets.
Market officials and personnel’s and policemen detailed in the vicinity of the public
market shall exercise strict vigilance on this matter and are hereby enjoined to strictly
comply with these provisions.
SECTION 28. LOAFING, LOITERING, BEGGING AND THE LIKE.
No person, not having lawful business in or about any Municipal Market shall idly
sit, lounge, walk or lie in or about the premises of the same, nor shall any person beg
or solicit aims or contribution of any kind in any Municipal Market, nor shall any person
abet mendicancy by giving alms directly to mendicants in any Municipal Market.
No person shall annoy or obstruct market employees in the discharge of their

duties, nor shall parents allow their children to play in or around the stalls or booths in
the market premises. Gambling or any game of chance shall be strictly prohibited within
the premises of the markets.
SECTION 29. INTOXICATING DRINKS, DISPENSING AND SERVING

OF.
No person shall drink, serve or dispense liquor or any intoxicating drink within
the premises of the Municipal Market. Any violation thereof, shall subject the offender
to the penal provisions of this Code and his/her lease award shall at once revoked.
SECTION 30. WEIGHTS AND MEASURES.
Any stallholder found violating the provisions of this Ordinances regarding

weights and measures shall, for the first offense, be required to correct any deficiency
of said weights/measures, severely warned and/or reprimanded and, for the second
offense, his/her stall/booth lease shall be cancelled/revoked, and shall be evicted from
the stall/booth and be cancelled/revoked and shall be evicted from the stall/booth and
be perpetually barred from applying for, leasing and/or occupying any stall/booth in any
public market owned and/or operated by the Municipality, for which a blacklist shall be

120
prepared. These sanctions shall be in addition to the penalties imposed in this code, at
the discretion of the Court.
SECTION 31. LOOSE ANIMALS. No dogs or other animals shall be left

astray in any municipal market. The Market Operation Officer of his authorized
representatives are hereby empowered to seize such stray animals and impound them
in the Municipal Mayor as recommended by the Municipal Engineer.
SECTION 32. REMOVAL OF CONSTRUCTION AND ALTERATION OF

STALLS/BOOTHS.
No lessee shall remove, construct or alter the original structure of any stall/booth
or electrical wiring or water connection without prior written permit from the Municipal
Mayor as recommended by the Municipal Engineer.
SECTION 33. TRANSFER/SUBLEASE of BLOCK TIENDA/ STALLS/ LOT.
a.) SUBLEASE OF BLOCK TIENDA, LOT & STALLS
The lessee can sublease the Block Tienda/ Stalls/ Lot up to the 2 nd degree
of Consanguinity, provided lessee shall pay the corresponding sublease fee
hereunder:
a. Block Tienda 5,000.00/block/year
b. Lot 5,000.00/lot/year
c. Stalls 3,000.00/stall/year
b.) TRANSFER OF BLOCK TIENDA, LOT & STALLS
The lessee can transfer/sell his/her occupied Block Tienda/ Stalls/ Lot up
to the 2nd degree of Consanguinity, provided lessee shall pay the
corresponding transfer fee hereunder:
a. Block Tienda 20,000.00/block/transfer
b. Lot 20,000.00/lot/transfer
c. Stalls 5,000.00/stall/transfer
c.) During the lessee’s tenancy over his/her occupied stall/Block Tienda, the
lessee can sell his/her occupied stall/Block Tienda to any other persons.
The market Committee en banc, forfeit the occupancy fee in favor of the
Municipal Government, and recommend to the Municipal Mayor the
issuance of lease Contract to the buyer after paying the necessary
occupancy fee of Seventy Five Thousand (P75,000.00) Pesos for Block
Tienda and Twenty Thousand (P20,000.00) Pesos for the Stall/Booth without
the benefit of drawing of lots or raffle.
SECTION 34. MARKET CLEARANCE
There shall be a market clearance to be issued to the lessee/occupant/ambulant

vendors before the issuance of business/mayor’s permit in the amount of One Hundred
(P100.00) Pesos.
SECTION 35. REVOCATION OF LEASE.

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Failure to pay the rental within the first twenty (20) days of the month, in case
of monthly payment, or for five (5) consecutive days, in case of monthly payments
(arkabala), shall be sufficient cause for the revocation of the lease, and /or for the
ejectment of the stallholder from his/her stall/booth or space, in accordance with the
law on due process.
SECTION 36. EJECTED STALLHOLDERS, BLOCK TIENDA OCCUPANTS

DISQUALIFIED TO PARTICIPATE THE DRAWING OF LOTS.
Should a stallholder be ejected from his/her stall/booth for cause, as provided

this ordinance, he/she shall be absolutely disqualified from filing another application for
the lease of said stall/booth or any other stall/booth in any public market of the
Municipality.
SECTION 37. PROHIBITIONS
a) The peddling or sale outside the public market site or premises of foodstuffs
which easily deteriorate like fish and meat, is hereby prohibited, and
b) In no case shall anyone, stallholders or outsider’s convert the stall/booth or

any portion of the market premises into temporary or permanent dwelling place
where they eat, sleep and use the public toilets and baths as their own.
Any violation of this specific provision shall subject the violation thereof to the
penal provision of this ordinance, in addition to summary ejection from the market
premises, if the violator is a stallholder and that his stall/booth shall be considered
vacant, raffled and awarded to deserving applicants, conformably with the Ordinance.
MAINTENANCE FOR THE MUNICIPAL PUBLIC MARKETS
The following provisions for maintenance of the municipal public market shall be
carefully and strictly observed.
SECTION 38. CLEANING OF MARKET PREMISES.
Every public market shall be provided with public toilets with two compartments,
one for men and another for women, and shall be kept at all times in excellent and
sanitary condition. Toilets as well as the necessary and adequate washing facilities must
be located near the market to enable customers to clean up. A public toilet user fee of
Two (P 2.00) Pesos for urination, Three (P3.00) Pesos for Defecation and Five
Pesos(P5.00) for Bath is hereby charged per person, except children below seven years
of age or senior citizens above sixty years of age, for every use of the said toilet. For
this purpose, the municipal treasurer may adopt the HONOR SYSTEM of collection of
the said fee.
SECTION 39. PUBLIC TOILETS AND WASHING FACILITIES
Every Public Market shall be provided with toilets with Two (2) compartments,
one (1) for men and another for women, and shall be kept at all times in excellent and
sanitary condition.
Toilet as well as the necessary and adequate washing facilities must be located near the
market to enable customers to clean up.
A public toilet user fee of Three (Php3.00) Pesos for Urination, Five (Php5.00)
Pesos for Defecation and bathing is hereby charged per individual, except children
below seven years of age or senior citizens, for every use of the said toilet. For this
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purpose, the Municipal Treasurer may adopt the HONOR SYSTEM of collection of the
said fee.
SECTION 40. GENERAL LIGHTING FACILITIES. Adequate general lighting

facilities shall be provided in the markets. However, stallholders shall provide their own
light in their respective stalls at their own expense subject to existing regulations.
SECTION 41. GARBAGE RECEPTACLES. All markets shall be provided with

receptacles of the fly and rat-proof type for the collection of garbage and rubbish. The
receptacles shall be placed in the most conspicuous and convenient places in the
market. Individual stallholders shall provide themselves with their own receptacles in
order to avoid littering in their premises. No stallholders or other persons shall place
other the garbage receptacles.
SECTION 42. COOKED RAW FOODS FROM CONTAMINATIONS. Cooked

Foods should be served hot and at all times protected against contamination by the flies
and other insects and dirt. Likewise, raw foods, such as beef, fish, etc. shall at all times
be protected from flies and other insects.
SECTION 43. CONSTRUCTION/CARE OF STALL/BOOTHS, TABLES AND

OTHER FIXTURES. All foods shall be sold from stalls, booths. Tables or fixtures made
of or constructed according to places or designs approved by the Municipal Health
Officer. All fixtures should be scrubbed nightly and their surfaces kept smooth always
so that food or particles thereof will not lodge in cracks or in rough places to
decompose.
SECTION 44. CLEANING OF STALLS/BOOTHS OR SPACE AT THE END

OF THE BUSINESS DAY. At the close of each business day and before leaving
stallholders and transient vendors shall clean their stall/booth or spaces. They shall also
remove all dirty materials and place rubbish and garbage in containers placed for the
purpose in the market.
SECTION 45. ABANDONMENT OF PERISHABLE GOODS. Leaving of

discarded or unsold highly perishable goods, such as meat, fish and other sea foods in
the stall or in any place within the market premises shall be unlawful and any person
found to have abandoned such goods in or about the stalls shall be liable under the
penal provisions of this code without prejudice to the revocation of the lease if the
person is stallholder.
SECTION 46. POSTING OF RULES AND REGULATIONS. The Market

Supervisor/Market Operation Officer shall post in each public market the rules and
regulations in English or Pilipino or Cebuano concerning the sanitation and good order
in the public markets, the manner of leasing of stalls therein, the privilege and
obligations of stallholders and such other rules and regulations as he may deem
necessary in the operations and maintenance of the public market. He shall furnish such
stallholders with a copy in English or Pilipino or Cebuano of the rules and regulations
herein mentioned.
PENAL PROVISIONS
SECTION 47. SURCHARGES. Any person occupying or using a space in the

public market without first paying the fees herein above provided, shall be subject to
the payment of market fees in an amount equivalent to three times the regular rate

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fixed for the space occupied. Any person occupying more space that what is duly leased
to him shall pay double the regular rate for such extra space and shall remove any
unauthorized extension made, if there be any, and any person who fails to pay the
monthly rental within the time fixed herein shall pay a penalty or twenty-five (25%) of
the rent due plus annual interest upon the unpaid rental/fee at the rate of two percent
(2%) per month from the due date until fully paid.
SECTION 48. FINES/IMPRISONMENT. Any violation of this Article shall be

penalized according to the following schedule:
First Offense: Fine of Two Hundred (P200.00) Pesos with official receipt by the
Municipal Treasurer and confiscation of items subject for sale;
Second Offense: Fine of Five Hundred (P500.00) Pesos with official receipt
issued by the Municipal Treasurer and confiscation of items
subject for sale;
Third Offense: Fine of not exceeding One Thousand (P1,000.00) Pesos or

imprisonment of not more than Six (6) months or both at the
SECTION 49. CANCELLATION OF LEASE RIGHTS AND EJECTMENT.
Likewise, any stallholder who fails to pay the monthly or daily fees herein prescribed
and such other regulatory fees mandated by other laws or ordinances or violates any
provisions of this article shall be sufficient cause for the revocation of his/her lease right
and his/her ejectment from stall/booths or space so occupied.
The revocation or cancellation of such lease right may be effected by the Municipal
Mayor, after observance of due process.
SECTION 50. EXEMPTION – Nothing in this Article shall be construed or

interpreted to exempt any stall/booth holder; block tienda store owner or any ambulant
or transient vendor from taxes, mayor’s permit, health and safety, and other rules and
regulations except marginal ambulant or transient vendors doing business within the
public market premises with a sales volume of not exceeding Five Hundred Pesos
(P500.00) a day and have paid the market fees and those specifically exempted by law
and/or this Ordinance.
CHAPTER VIII-PUBLIC SLAUGHTERHOUSE OPERATION SECTION

ARTICLE 42
-PANTUKAN PUBLIC SLAUGHTERHOUSE MANAGEMENT-
SECTION 1. MANAGEMENT, SUPERVISION AND CONTROL. The

management of the Municipal Slaughterhouse shall be headed by the Slaughterhouse
Master.
The Municipal Economic Enterprise Office through the Slaughterhouse Master

shall be responsible for the direct and immediate supervision, administration and control
over the operation of the Slaughterhouse and the personnel thereof.
SECTION 2. RULES AND REGULATIONS. The following are the rules and
regulations governing the operation of the Pantukan Public Slaughterhouse:
1. There shall only be one public slaughterhouse.

2. The Pantukan Public Slaughterhouse (PPS) shall serve the need for a fast,
efficient and sanitary slaughtering facility in the Municipality of Pantukan

124
and the neighboring municipalities/cities and some parts of the country
as well.
3. The PPS shall operate daily.
4. The PPS management shall ensure that only good animals are slaughtered
in the PPS, and only sound, healthy and wholesome meat and offal are
withdrawn and released there from.
5. The PPS management shall see to it that appropriate fees and charges are
assessed and collected for the use of the government facilities and
services rendered.
6. All food animals brought to the PPS and deposited in the holding pen are
presumed to be slaughtered immediately or as schedule.
7. No animals shall be slaughtered without having been subjected to and
passed on the ante-mortem inspection and no carcass and offal shall be
withdrawn and released from PPS without having been subjected to post
mortem inspection and marked PASSED.
8. Re-inspection must be done to food animals if not slaughtered on the day
of arrival or after 24 hours of stay in the pig pens.
9. Downers shall be treated as suspects.
10. Inspection fee shall be on a per head basis.
11. Re-inspection fee must be collected to food animals not slaughtered after
24 hours of stay.
12. In the receiving and/or entry of animals into the holding pen and in the
release there from the processing area, the principle of “first in, first out”
shall be applied and observed.
13. After the food animals are received and deposited in the holding pen, the
Municipal Government assumes responsibility thereof until all
carcasses
and edible offal are delivered to the owners at the PPM and/or to those in
other public markets in the neighboring municipalities of the Province of
Compostela Valley. If the food animals slaughtered are for home
consumption, the carcass and edible offal shall be claimed
by the owners
and released to them at the PPS after payment of all appropriate fees.
14. Animals found to have a disease or other infections during inspection shall
be automatically denied entry into the holding pen and subjected to
processes established by the rules and regulations of the National Meat
Inspection Services (NMIS) so as to protect the health of the people and
to prevent contamination to other animals or spread of the diseases.
15. Infected or diseased meat shall immediately be confiscated, disinfected,
and/or condemned to make certain that it will not be sold at the market
and to prevent the spread of the diseases.
16. Weighing of food animals shall be made after slaughter through the duly
calibrated weighing scale at the PPS in order to establish a data that may
be made as basis for future policies and legislation and for other
purposes.
17. All personnel at the PPS are required to take seminars on first aid and
training on safety precautions, sanitation and proper meat handling.
18. Buying of edible offal is not allowed in the slaughterhouse building and
compound.
19. Meat left over and/or carcass or edible offal unsold during the day shall be
deposited at an adequate facility and should be subject to re-inspection.
20. No meat or edible offal shall be allowed to enter into the Pantukan Public
Market, except those slaughtered at the Pantukan Public Slaughterhouse

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and transported through a government delivery van or through an
accredited delivery van accredited by the Municipal Government.
21. The slaughter of any food animal for sale to or consumption of the public
shall be done only in PPS. The slaughter of animals intended for home
consumption except large cattle, may be done elsewhere, provided that
the animals slaughtered shall not be sold or offer for sale.
22. All endangered species of animals brought into the slaughterhouse for the
purpose of butchering them, shall be confiscated immediately and the
animal turned over to the appropriated authority for proper disposal and
protection accorded to all endangered animals.
23. Only food animals approved by the National Meat Inspection Service will
be allowed to be slaughtered.
24. Security, safety and order at the Pantukan Public Slaughterhouse shall be
a basic concern. Management shall find and adopt ways and means to
ensure maximum security, safety and order threat.
SECTION 3. REQUIREMENTS FOR THE ISSUANCE OF PERMIT FOR THE

SLAUGHTER OF LARGE CATTLE
a. Before issuing the permit to the slaughter of large cattle, the Municipal
Meat Inspector/Veterinarian of the Pantukan Public Slaughterhouse
shall require the certificate of ownership if the owner is the applicant,
or the original certificate of ownership and certificate of transfer
showing title in the name of the person applying for the permit.
b. If the applicant is not the original owner, and there is no certificate of

transfer made in his favor, one such certificate shall be issued and the
corresponding fee be collected therefore.
SECTION 4. PLACE OF SLAUGHTER. The slaughter of any kind of animal

intended for sale shall be done only in Pantukan Public Slaughterhouse (PPS). Any
person who slaughters animal (e.g. swine, large cattle) in places other than in the PPS
shall secure a permit from the Municipal Mayor upon recommendation of the Municipal
Meat Inspector/Veterinarian and should not be offered for sale to the public.
SECTION 5. PENAL CLAUSE. Any person who violates any provisions of this
Article shall be punished by a fine of not more than Five Thousand (P5,000.00) Pesos
or an imprisonment for not more than six (6) months or both at the discretion of the
court.
SECTION 6. IMPOSITION OF FEES
SECTION 6. a. NATURE OF FEES. There shall be an imposed and collection of

fees at the Pantukan Public Slaughterhouse for the following:
a.) Stockyard Fee. For the use of the yard prior to ante-mortem inspection,
and entry into the holding pen, payment is based on per head per day
basis.
b.) Permit to Slaughter Fee. Before any animal is slaughtered for public
consumption, a permit therefore shall be secured from the Meat
Inspector/Veterinarian who will determine whether the
animal or fowl is fit for human consumption.
c.) Ante-Mortem Inspection Fee. For the services in examining the
animals prior to slaughter to select for food animals which are adequately
rested and are apparently free from diseases or abnormal conditions,
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isolate for further examination diseased, suspected diseased, or
suspected abnormal animals, prevent contamination of personnel,
premises and equipment by an animal suffering from a disease which is
communicable, and gather information for post-mortem inspection,
diagnosis and judgments of carcass and offal.
d. Holding Pen Fee. For the use of the facility by animals before the actual
slaughter.
e. Slaughter Fee. For the services and use of facilities in the slaughter of
food animals, the basis shall be the dressed weight of the food animal
after head cutting dressed meat include 4 legs on hogs and for large
cattle after cutting of heads and legs.
f. Post-Mortem Inspection Fee. For services in inspecting all animals to
ensure detection of lesions and abnormalities, and to pass only meat and
edible offal fit for food; all such meat and offal as are inspected shall be
properly stamped and/or marked before transport to the Pantukan Public
Market.
g. Veterinary Certification/livestock Inspector Fee. Fee for large
cattle/animal including pregnancy diagnosis.
h. Delivery Fee. All carcasses and meat products of animals slaughtered at
the PMS shall be delivered to PPM with corresponding fees. There shall be
an additional P1.00 per kilo per kilometer if carcass is to be transported
outside the public market of Pantukan. Delivery Fee outside the
Municipality shall be in a case to case basis.
i. Meat Inspection. All meat from food animals butchered at the PPS shall
be subjected to inspection by the Meat Inspector or any competent
person duly authorized to do so, who shall decide as to the fitness of such
meat for human consumption. All such meat as are inspected shall be
properly
stamped “PASSED” before transfer to the PPM or to any other public

market outside the municipality.
j. Transfer of Meat from Slaughterhouse to Public Market. No meat for

sale to the public shall be transferred from PPS to PPM and other public market
outside the Municipal Government of Pantukan except by means of a meat
delivery van duly accredited by the National Meat Inspection Services (NMIS) or
by the Municipal Government of Pantukan delivery meat van.
SECTION 7. RATES OF FEES. The rates of fees shall be as follows:
Fee Cattle Hog Goat/ Poultry

Sheep
Permit to Slaughter 100.00/hd 50.00/hd 20.00/hd
Delivery charge 2.00/klo. 1.00/klo. 1.00/klo. 1.00/klo.
Vet. Cert./Livestock
Inspection Fee 50.00/hd - - -
SLAUGHTER FEE:
A. FOR PUBLIC CONSUMPTION

KIND OF FOOD NO. OF SLAUGHTER ANTE- POST CORRAL STOCKYARD
ANIMALS KILOS FEE MORTEM MORTEM FEE FEE
Cattle/Carabao 50 kls. 200.00/hd 20.00/hd .75/kl 50.00/hd/day 30.00/hd
51kls & up 4.00/kls 20.00/hd .75/kl 50.00/hd/day 30.00/hd
Hog 9-50kls 100.00/hd 10.00/hd .50/kl 15.00/hd/day 15.00/hd

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51kls. & up 2.00/kl 10.00/hd .50/kl 15.00/hd/day 15.00/hd
Goat/sheep & all
Others 9-50kls. 50.00/hd 10.00/hd .30/kl 15.00/hd/day15.00/hd
Chicken & fowls - 10.00/hd 5.00/hd - 5.00/hd/day -
B. FOR HOME CONSUMPTION

KIND OF FOOD NO. OF ANTE- POST STOCKYARD
ANIMALS KILOS SLAUGHTER MORTEM MORTE FEE per
FEE M head/day
Cattle/Carabao 9-50 kls. 200.00/hd 20.00/hd/insp 1.00/kl 30.00/hd/day
51 kls & up 4.00/kl 20.00/hd 1.00 kl 30.00/hd/day
Hog 9-50 kls. 100.00/hd 10.00/hd .75kl 15.00/hd/day
51 kls. & up 2.00/kl 10.00/hd .75kl 15.00/hd/day
Goat/sheep 9-50kls 50.00 10.00/hd .50/kl 15.00/hd/day
Chicken & fowls - 10.00/hd 5.00/hd - -
C. ISSUANCE OF MEAT AND MEAT PRODUCTS INSPECTION CERTIFICATE
Meat Inspection Certificate must be issued after the slaughter of livestock in the
Municipal Slaughterhouse. A corresponding fee must also be provided regardless of the
kinds of food animals P50.00/issuance for Public Consumption only.
D. ISSUANCE OF SLAUGHTERHOUSE CLEARANCE (FOR BUTCHERS ONLY)
There shall be a slaughterhouse clearance issued to livestock butchers before

securing a mayor’s permit and pay the corresponding amount of One Hundred Pesos
(P100.00).
CHAPTER IX
-MUNICIPAL WATERS AND FISHERY RENTALS-
ARTICLE 43
-RENTAL FEE FOR USE OF MUNICIPAL WATER FOR LOG POND AND
OTHER PURPOSES-
SECTION 1. RENTAL FEE – There is hereby imposed an annual rental fee for
the use of municipal waters as log ponds within the territorial jurisdiction of Municipality
at thirty centavos (P 0.30) per square meter of the area occupied.
SECTION 2. APPLICATION TO RENT – Before using a portion of the

Municipal Waters, the person, partnership or corporation concerned shall file an
application with the Municipal Mayor to rent the space to be occupied, subject to the
favorable recommendation of the Municipal Planning and Development Officer and the
Municipal Engineer who shall determine the area to be occupied as log pond and the
amount of the corresponding rental computed in accordance with the rate of tax
provided in Section 1 thereof.
SECTION 3. RENTAL FEE TO WHOM PAID – The rental should be paid to

the Office of the Municipal Treasurer. The fee shall be paid by the month and in
advance within the first ten days thereof.
A period less than one month shall be considered one full month in the computation of
the monthly rent.

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SECTION 4. PROHIBITION OF SUBLEASE – The lessee of the municipal
waters as log pond shall in no case sublease the space leased to him.
SECTION 5. PENAL PROVISIONS – Failure to pay the rental due within the
time specified in Section 4 above, shall render the person, partnership or corporation
liable to a surcharge of twenty-five percent (25%) of the rental due plus an interest of
two percent (2%) per month in the amount due until the tax is fully paid. The contract
in the use of the water space may also be revoked.
ARTICLE 44
-FISHERY RENTALS OR FEES-
SECTION 1. REFER TO MUNICIPAL COMPREHENSIVE FISHERIES

ORDINANCE NO. 01, S. 2002.
SECTION 2. FEES FOR REGISTRATION OF FISHING VESSELS, FISHING

GEARS, RENTALS AND CHARGES
1. REGISTRATION OF FISHING VESSELS
TYPES OF FISHING VESSEL ANNUAL FEE

a. Motorized 100.00
b. Non-motorized
b.1) 3.5 Hp to 9 Hp 200.00
b.2) 10Hp to 15 Hp 300.00
b.3) 16 Hp 500.00
b.4) Two to Four Cylinders Engine 1,200.00
b.5) Over Four Cylinders Engine 2,000.00
2. FISHING GEARS
TYPES OF FISHING VESSEL ANNUAL FEE

a. Hook and Line (single) Php100.00
b. Hook and Line (multiple) 400.00
c. Gill Net per 100 mtrs 100.00
d. Spear Gun 100.00
e. Fish Pot (small) 100.00
f. Fish Pot (medium) 200.00
g. Fish Pot (large) 800.00
h. Fish Corals (small) 500.00
i. Fish Corals (medium) 700.00
j. Fish Corals (large) 1,300.00
k. Fishing using petromax light 500.00
l. Other Passive Gears not identified above 300.00
3. SCHEDULE OF FEES, RENTALS AND CHARGES

a. Fisher License Php100.00
b. Recreational/Sport Fishing License 800.00
c. Aquaculture Operations license 300.00
d. Mariculture Operations License 500.00
e. Pearl Farm Operations License 1,000.00

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f. Transport of Fish outside the Municipality 3.00/kilo
g. Aqua-culture Rental 1.0/m2
h. Mariculture Rental 1.50/m2
i. Pearl farm Rental 30/m2
CHAPTER X
-MISCELLANEOUS FEES AND CHARGES-

ARTICLE 45
-RULES AND REGULATIONS COVERING THE SALES OF LOTS/LEASE OF
NICHES AND THE CONSTRUCTIONS OF NICHES, MAUSOLEUMS, GRAVE
MARKERS AND/OR TOMBSTONES IN THE PUBLIC CEMETERIES OF THE
MUNICIPALITY-
SECTION 1. COVERAGE – The provisions of this article shall apply to all

unsold, and disposed grave lots and in all public cemeteries and all those that may
hereafter be acquired by the municipality.
SECTION 2. ADMINITRATION OF CEMETERIES - The administration,

operations and maintenance of all public cemeteries within the territorial jurisdiction of
the municipality shall be under the control and supervision of the municipal health
officer, who shall be the Cemetery Administrator and shall see to it that the provisions
of this Article are strictly enforced and complied with.
SECTION 3. LOTS CLASSIFICATIONS – There shall be three sections of

grave lots for sale in all public cemeteries. One section shall be for the children and
each lot therein shall measure .75 x 1.70 meters: the second section shall be for adults
and each lot therein shall measure 1.50 x 2.50 meters. While the third shall be for the
mausoleum and each lot therein shall measure 3.50 x 4.0 meters.
SECTION 4. LOT IDENTIFICATION – For purposes of identification and

reference, lots in any public cemetery of this municipality shall be numbered
consecutively with the corresponding block numbers by the Cemetery Administration,
in accordance with the sketch plan prepared by the Municipal Engineer’s Office.
SECTION 5. LOT PRICE – Each lot within the adult section shall be sold at
(P700.00) each lot within the children’s section shall be sold at (P400.00) while
mausoleum section shall be sold at (P2,000.00).
SECTION 6. SALE OF GRAVELOTS – Sale of grave lots or cemetery spaces for

burials at the Municipal Public Cemetery shall be per lots, in accordance with the above
lot classification.
Lots must be sold according to the actual needs or numbers of deceased persons
to be buried and shall in no case be sold, disposed of or possessed by reservation or for
future use.
SECTION 7. PERIMETER NICHES – There shall be constructed niches for

lease along the perimeter fence, except the frontage thereof, of every existing public
cemetery, if feasible, and on all public cemeteries to be hereafter established, in
accordance with the specifications indicated in the working plan prepared by the Office
of the Municipal Engineer.

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SECTION 8. NICHE CLASSIFICATION – There shall be two (2) sections of
niches for lease in all public cemeteries. One for the children and one for adults.
SECTION 9. NICHE IDENTIFICATION – For purposes of identification and

reference, niches shall be numbered consecutively with the corresponding block
numbers by the Cemetery Administration, as indicated in the plan of the Municipal
Engineer’s Office.
SECTION 10. NICHE RENTAL - Each niche space in the children’s section
shall be leased at (P 300.00) while that in the adult’s section at (P400.00) every five
years, subject to all the applicable rules provided for under this Article, renewable every
five years thereafter.
SECTION 11. PAYMENTS –The full sale price/rental fee for the grave lots in
accordance with the above lot/inches classification, as the case may be, must be paid in
advance or prior to their utilization use by the purchaser/ lessee.
SECTION 12. PLACEMENT OF TOMBSTONE – The purchaser/lessee is

required to place a grave maker and/or tombstone on the niche or on the grave within
the three (3) months from the date of burial in the following form:
Name:
Date of Birth:
Date of Death:
SECTION 13. TOMBSTONE AND/OR MARKER EQUIPMENT – The grave

marker and/or tombstone in any public cemetery in the municipality shall be made in
accordance with the approved plans and specifications prepared by the Office of the
Municipal Engineer. In no case, shall the construction of niche or installation of grave
markers and/or tombstone be permitted, if the same shall be made in the form other
than that specified hereof.
SECTION 14. AUTHORIZED PERSONS TO SIGN CONTRACTS OF SALE

AND LEASE –The Municipal Health Officer, representing the Municipal Mayor, is hereby
authorized to sign for and in behalf of the Municipal Government, all contracts of sale or
lease which shall, among others, include the name of purchaser/lessee, civil status,
nationality, address, relationship to the deceased, name of the deceased relative, the
lot or niche classification and location, price and such other information or data as may
be necessary.
SECTION 15. DUTY OF THE CEMETERY ADMINISTRATOR – It shall be

the duty of the Cemetery Administrator or Officer-in-Charge of the cemetery
administration to ensure the strict compliance and observance of the above provisions,
before releasing the lots/niche for sale/lease or the installation of the corresponding
grave marker or tombstone thereof, as the case may be.
SECTION 16. PENALTY – Failure to pay the selling price/rental fee within the
time provided by this article shall subject the purchaser to pay a surcharge of twenty-
five percent (25%)
and an interest of two percent (2%) per month based on the unpaid amount until the
same shall have been duly paid.

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ARTICLE 46.
-CHARGE FOR THE USE OF MUNICIPAL GYM AND OTHER
GOVERNMENT LOTS AND BUILDINGS-
SECTION 1. IMPOSITION OF FEES – The fee shall be collected for the use
of the Municipal Gym and other government lots and buildings in accordance with the
following:
a) Rental of Municipal Gym
1.) Circus, Disco, Boxing, Drama and other income generating or fund raising activities:
1.a) Hall only Php200.00
1.b) With light, plus 100.00
1.c) With sound system, plus 400.00
2.) Ordinary programs like graduation, meeting, coronation, banquet, wedding,

baptismal and the like:
1.a) Hall only Php100.00
1.b) With light, plus 100.00
1.c) With sound system, plus 250.00
3.) All other non-income generating activities not specified in (a) and (b) shall be in
case to case basis to be determined by the Municipal Treasurer but not lower than the
rate fixed in schedules (1) and (2).
b) Rental of Government lots:
1) Government lots except those permitted temporary use of sidewalks and alleys
which are subject to other rates as provided in this Code, the rental rates for
vendors, entertainments, etc. are as follows:
Area Rate per day per sq. mtr.
5 sq. m. less 2.00
10 sq. m. more than 5 sq. m. 1.80
In excess of 100 sq. m. 1.00
SECTION 2. 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.

prescribed in the article the time required shall subject the Manager or Operator of the

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show to a surcharge of twenty-five (25%) percent of the original amount of fee due
plus surcharge to be paid at the same manner as the fee due.
SECTION 4. PENALTY – Any violation of the provision of this Article shall be

One Thousand (P1,000.00) Pesos or imprisonment or not less than one (1) month but
not exceeding six months or both at the discretion of the Court.
SECTION 5. EXEMPTION – Use of the Municipal Gym and other government

lots 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 approval by the Municipal Mayor.
ARTICLE 47
-REGULATION IN THE ESTABLISHMENT, ADMINISTRATION,
OPERATION AND REGULATION OF GOVERNMENT
OWNED/OPERATED PUBLIC LAND TRANSPORT TERMINAL IN THE
MUNICIPALITY-
SECTION 1. COVERAGE. This ordinance shall govern the establishment,
administration, operation and regulation of Pantukan Public Land Transport
Terminal and the imposition of reasonable fees and charges for the use and imposing
penalties for violation thereof.
SECTION 2. AUTHORITY TO ESTABLISH PUBLIC LAND TRANSPORT

TERMINAL. The municipality, pursuant to existing law legal procedures, shall have
the authority to establish, maintain, operate and regulate public land transport
terminal within its jurisdiction.
SECTION 3. DEFINITION OF TERMS. For purposes of this ordinance, the

following terms shall be understood in the sense that they are indicated hereunder.
a. Public Land Transport Terminal - refers to a place, building or

structure of any kind recognized as such under existing laws or ordinances and
those to be established upon recommendation of the Local Government
concerned. It embraces buildings, roads, parking spaces, comfort rooms and

other facilities thereto.
b. Terminal Premises-refers to any open space in the public land

transport terminal compound part of the terminal area consisting of bare
ground not covered by terminal building.
c. Government-owned or Operated Public Land Transport

Terminal - refers to those established out of public funds or those
leased/acquired by legal modes or means from private persons, natural or
juridical to be operated by the government either through its instrumentality,
branch or by political subdivision.
d. Economic Enterprise Department Head - is the department head

of the Local Economic Enterprise Department of the Local Government Unit of
Pantukan.
e. Ticket Booth - refers to the place of the terminal where tickets for
terminal fees are sold.

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f. Checking Booth - the place where issued tickets are being checked
and verified by Ticket Checker.
g. Transport Terminal In - Charge-refers to the personnel head of the

Terminal Section with a Plantilla position of Land Transport Terminal Inspector
(SG-8).
h. Ticket Sellers - refers to the personnel of the terminal who issued

tickets on terminal fees.
i. Ticket Checkers - refers to the personnel of the terminal who verifies

and checks the issued tickets to the public utility vehicles.
j. Parking Bays - refers to the area of the terminal where utility vehicles
park for a few minutes to solicit, embark and disembark passengers.
k. Parking Areas - refers to the spaces in the terminal premises where

vehicles park for a limited period of time and marked as “PARKING AREA”.
l. Motorcycle Terminal Parking Shed - refers to the covered parking

area specifically for single motorcycle.
SECTION 4. PUBLIC LAND TRANSPORT TERMINAL ADMINISTRATION.

The Municipal Mayor directly or through the Municipal Government Department Head of
the Economic Enterprise shall exercise immediate supervision, administration and
control over terminal premises in accordance with law, local ordinances and other rules
and regulations pertinent thereto.
SECTION 5. LAND TRANSPORT TERMINAL IN-CHARGE. There shall be a

Land Transport Terminal In-charge with a plantilla position of Land Transport Terminal
Inspector. (Salary Grade-Eight (8)) who directly supervise and control over
government-owned or operated public Land Transport Terminal as well as those that
may still be established.
a.) Duties and Responsibilities of the TERMINAL IN-CHARGE
1. Executes and implements directives and policies emanating from the Municipal
Mayor or Head of Economic Enterprise as promulgated by the Municipal
Government to the operations of municipality-owned or operated public land
transport terminal within his/her respective jurisdictions which normally include
sanitation, cleanliness, security, order and conduct inside the terminal premises
and its immediate environs.
2. Inspects and evaluates the activities and performance of all subordinate terminal
personnel and investigate complaints affecting their public performance and
attitudes.
3. Inspects the maintenance and efficient utilization of all Public Land Transport
Terminal properties, facilities and supplies.
4. Performs such other functions and duties that maybe assigned by the
Department Head of the Economic Enterprise.
SECTION 6. REGULATION OF THE USE OF PARKING BAYS.
a.) parking Bays for Public Utility Buses (PUBs) shall be in the front area of the
terminal building in a diagonal position. In the left portion, buses bound for

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Davao Oriental; and the right portion, buses bound for Davao Del Norte and
Davao City. Signboard shall be established for this purpose.
b.) parking Bays for Public Utility Jeepneys (PUJs) shall be at the back of the
terminal building at the lines sides and shall park in a diagonal position.
PUJs bound for Davao Oriental shall use the inner left side positions of the back
of the terminal building and PUJs bound for Tagum City and Davao City shall use
the inner right side of the back of the terminal buildings. Signboard shall be
established for this purpose.
c.) Parking Bays for Public Utility Vans (PUVs). The parking bays for Public Utility
Vans shall be at the back of the terminal building adjacent to the parking bays
for the PUJs and shall park in a diagonal position. In the left portion, PUVs bound
for Davao Oriental and in the right portion. PUVs bound for Tagum City and
Davao City.
SECTION 7. AREA FOR MOTORIZED TRICYCLE FOR HIRE (MTCH)-

Parking area for motorized tricycle for hire shall be established at the south side
position of the terminal building. It shall be two (2) meters from the end of the
concrete pavement of the terminal premises from the south and fifteen (15) meters
from the tip of the concrete pavement from the east side. It shall be marked and
painted for this purpose.
SECTION 8. LOADING AND UNLOADING AREA FOR PRIVATE

VEHICLES. Loading and unloading area for private vehicles shall be at the back portion
of the terminal building in front of the comfort room, and shall be marked and painted
as ‘LOADING AND UNLOADING AREA FOR PRIVATE VEHICLE”.
SECTION 9. PROHIBITION OF SINGLE MOTORCYCLE ILLEGALLY

OPERATED. Single motorcycle which has no franchise and or permit to operate from
competent authorities shall be prohibited to enter Pantukan Public Transport Terminal
to solicit or pick-up passengers.
SECTION 10. THE “NO PARKING” AREA. There shall be marked and posted
“NO PARKING” sign for area in the left and right portion of the terminal premises to
enable the wide access of traffic and safety of the vehicles and the riding public.
SECTION 11. PARKING AREA FOR PRIVATE VEHICLES. Parking area for
private vehicles shall be established at the rear portion of the terminal
building except the “LOADING AND UNLOADING AREA FOR PRIVATE VEHICLES”. It
shall be in the diagonal position and private vehicles such as motorcycle type, car
owner type jeep, van type vehicles are allowed, other not mentioned are prohibited.
SECTION 12. PROHIBITION OF ANY VEHICLE TO PARK IN FRONT OF

THE TICKET BOOTH. For safety of the riding public, and for orderly flow of traffic,
the front portion of the ticket booth shall not be utilized and in no case that vehicle
shall park and solicit or pick-up passengers in that area.
SECTION 13. LAND TRANSPORT TERMINAL FEES. There shall be collected

fees for the use of Municipal Transport Terminal Parking bays in accordance to the
following schedule:
1. Utility Bus Php 50.00 per trip

2. PUJ 25.00 per trip
3. Van For Hire 35.00 per trip
4. Tricycle 15.00 per day

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a.) PUJs, Light Trucks, Heavy Trucks, and Delivery Trucks are prohibited to park at
the parking space, except when loading/unloading of cargoes for or from the
block tiendas.
b.) Service vehicles owned by the block tienda owners are not exempted in the
payment of parking fees.
SECTION 14. FEES FOR THE USE OF MOTORCYCLE TERMINAL PARKING

SHED.
1. Motorcycle with route to mining areas Php10.00 per day
2. Motorcycle with route to the low land 6.00 per day
Barangays
SECTION 15. FEES AND CHARGES FOR THE USE OF COMFORT ROOM.
1. Excretion Php 3.00

2. Defecation 5.00
3. Feet Sanitizing 5.00
SECTION 16. PROHIBITION OF VENDORS TO ESTABLISH BOOTH OR

COUNTER INSIDE THE TERMINAL BUILDING.
It is unlawful for any person to establish vendor’s booth or counter inside the
Terminal building as to maintain cleanliness and orderliness of the terminal premises.
SECTION 17. PENALTY CLAUSE. Offenses of this ordinance shall be

penalized in the following manner, to wit:
a.) 1st Offense - a fine of Two Hundred Pesos Only (Php200.00); citation
tickets shall be issued by the Municipal Treasurer.
b.) 2nd Offense - a fine of Five Hundred Pesos Only (Php500.00); citation
tickets shall be issued by the Municipal Treasurer.
c.) 3rd and Subsequent Offense-a fine of One Thousand Pesos Only
(Php1,000.00); confiscation of Driver’s License and imprisonment of one
(1) month but no more than three (3) months, depending upon the
SECTION 18. THE DUTY OF THE PHILIPPINE NATIONAL POLICE. The

duty of the PNP-Pantukan Station is to apprehend offenders of this ordinance.
ARTICLE 48
- FEES FOR THE USE OF THE MUNICIPAL PARKING AREAS-
SECTION 1. IMPOSITION OF FEES – There shall be collected fees for the
use of Municipality owned parking area (s) in accordance with the following schedule:
a.) Inside the market premises per entry:

1) Pedicabs and tricycles Php1.00
2) AC Jeep and PUJ 4.00

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3) Trucks and others 10.00
b) Outside the market premises:

1)Cargo trucks: For the first hour or less . . . . . . . . . . . . . . Php4.00
For Succeeding hours . . . . . . . . . . . . . . . . 2.00
2)Jeepneys and other motor vehicle: For the first hours . . . 2.00
For the succeeding hours …. 1.00
3)Pedicabs and tricycles: For the first hour . . . . . . . . 1.00
For the succeeding hours . . 0.50
SECTION 2. TIME OF PAYMENT – The fees imposed herein shall be paid to

the Municipal Treasurer or his representative upon parking thereon.

prescribed this Article within the time required shall subject the vehicle owner to a
surcharge of twenty-five (25%) percent of the original amount of fee due, such
surcharge to be paid at the same as the fee due.

One Thousand (P1,000.00) 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 49
-SPECIAL FEES FOR USE OF CERTAIN MUNICIPAL ROADS-
SECTION 1. IMPOSITION OF FEES – There shall be collected fees for the

use of the following municipal roads for its specific maintenance, asphalting, concreting
and/or improvement:
a) Legal Street and Roxas Street

b) Osmeňa Street and Mabo Street
c) Fuentes, Bancas and Caballero Street
d. Bonifacio Street & Roxas Street
SECTION 2. RATE OF FEES – The following rate of fees shall be imposed for
the use of any motor vehicle of the above mentioned municipal roads:
Type of Motor Vehicle Without Cargo With Cargo
a) Motorcycle 2.00/trip 4.00/trip
b) Tricycle 2.00/trip 4.00/trip
Type of Motor Vehicle Without Cargo With Cargo

c) PUJ or ¾ Truck 8.00/trip 10.00/trip
d) Bus 20.00/trip 40.00/trip
e) Cargo Truck:
Less than 5 tons capacity Php20.00 40.00/trip
5 tons to 10 tons capacity 30.00 50.00/trip
More than 10 tons capacity 40.00 60.00/trip

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SECTION 3. EXEMPTIONS – No fee shall be collected from officers and

enlisted men of the Armed Forces of the Philippines and members of the Philippine
National Police on mission; post office personnel delivering mail; physically-
handicapped; disabled citizens who are 65 years old or older; officers and personnel of
national and local government agencies on official business; guests of the municipality
with specific permits from the mayor; and those in emergency trips in case of accidents
and disasters.
SECTION 4. TIME OF PAYMENT – The fees imposed herein shall be paid to

the Office of the Economic Enterprise (Terminal Section) upon entrance or exit from the
said roads.

prescribed this Article within the time required shall subject the vehicle owner to a
surcharge of twenty-five percent (25%) of the original amount of fee due, such
surcharge to be paid at the same manner as the fee due.

One Thousand (P1,000.00) Pesos or imprisonment of not less than one (1) month but
not exceeding six (6) months, or, both, at the discretion of the Court.
SECTION 7. ASSIGNMENT OF PROCEEDS- All collection of fees under this

Article shall be credited to a special fund for the maintenance, asphalting, concreting
and/or improvement of the above-mentioned roads.
ARTICLE 50
-CHARGES AND RENTAL FOR THE USE OF EQUIPMENT OWNED BY
THE MUNICIPALITY-
SECTION 1. IMPOSITION OF FEES - The fee shall be collected for the use
of the equipment owned by the Municipality in accordance with the following schedule:
RENTAL RATE RENTAL RATE

EQUIPMENT MAKE & TYPE Per day (8hrs) Per hour
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A. Wheel Loader
1. 2.0-2.5 cu.meter bucket capacity 6,000.00 7,875.00 750.00 984.38
B. Motor Grader : Komatzu GD 510R-1 8,500.00 10,375.00 1,062.50 1,296.88
C. Hydraulic Excavator/Backhoe 9,750.00 11,875.00 1,218.75 1,484.40
D. Dump Trucks
1.) Fuso FU413J, 10 wheeler 4,500.00 8,500.00 562.50 1,062.50
2.) Hyundai HD160, 6 wheeler 3,500.00 5,500.00 437.50 687.50
3.) Isuzu Forward L155,6 wheeler 3,000.00 4,500.00 437.50 687.50
E. Concrete Mixer : Robin Engine, 1 450.00 950.00 56.25 118.75
bagger
F. Welding Machine & Accessories
1.) Yamato, 300 amp. 750.00 1,250.00 93.75 156.25
G. Road Compactor Assign.
FOR TRACTOR ONLY ( REPAIR AND MAINTENANCE FEE ONLY)

TRAILER HARROWING DISC PLOW MOLDBOARD
Per day Per Ha. Per Ha. Per Ha.
Php500.00 1,100.00 2,100.00 5,000.00
Other machine/equipment
1. Chainsaw 300.00/day
2. Plainer 100.00/day
For Light and Heavy Equipment including Machines:

a.) Bare Rental per day/hour does not include fuel, oil, lubricants and salaries of
operators/drivers.
b.) Operated Rental day/hour, which includes fuel, oil, lubricants and salaries of
operators/drivers.
For Tractor Only:

a.) TRAILER – Excluding the fuel and traveling cost which shall be shouldered by
the farmers/requisitioner.
b.) HARROWING – Excluding the fuel and traveling cost which shall be shouldered
by the farmers/requisitioner.
c.) DISC PLOW – Excluding the fuel and traveling cost which shall be shouldered
d.) MOLDBOARD – Excluding the fuel and traveling cost which shall be shouldered
SECTION 2. TIME OF PAYMENT – The rental herein shall be paid to the

Municipal Treasurer or his duly authorized representative upon issuance of the Mayor’s
Approval.
SECTION 3. SURCHARGE FOR LATE PAYMENT – Failure to pay rental or

charges prescribed in this Article, shall subject the renter to a surcharge of twenty-five
(25%) percent of the amount of the time delayed on the top of the time the equipment
used.
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, or both at the discretion of the Court.
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ARTICLE 51
-SERVICE FEES FOR THE FARMERS TO AVAIL OF AGRICULTURAL
SEEDLING FROM THE MUNICIPAL AGRICULTURE NURSERY &
FACILITIES-
SECTION 1. IMPOSITION OF FEES – The fee shall be collected for the
farmers to avail of agricultural seedlings from the Municipal Agriculture Nursery of the
Municipality of Pantukan in accordance with the following schedule:
a) Mango & other fruits – grafted 15.00/seedling
Mango & other fruits- ungrafted 10.00/seedling
b) Durian- grafted 25.00/seedling
Durian- ungrafted 15.00/seedling
c.)Cacao seedlings 15.00/seedling
d.)Other Fruit/Trees 20.00/seedling
SECTION 2. RENTAL ON AGRICULTURAL FACILITIES

Bare Operated
1. Farm Thresher P50.00/hour P100.00/hour
2. Corn Sheller P5.00/can P7.50/can
SECTION 3. TIME OF PAYMENT – The service fees for the seedlings herein
imposed shall be paid to the Municipal Treasurer or his duly authorized representative
upon issuance of the approval of the Municipal Agriculturist.
ARTICLE 52
-REGISTRATION OF ALL GOLDMINE TUNNELS EXISTING WITHIN
THE MUNICIPALITY-
SECTION 1. It is hereby declared as the policy of the Municipality to institute a
legal and policy framework for a holistic management of the environment and the
maximize revenue generations of its municipal natural resources.
SECTION 2. All operators/owners of goldmine tunnels in the municipality shall

register their tunnels annually to the Office of the Municipal Treasurer for proper
recording inventory purposes.
SECTION 3. There shall be prescribed a period of registration which shall fall

within the first quarter of every Calendar Year.
SECTION 4. Schedule of Fees shall be as follows:
a) ENVIRONMENTAL IMPACT ASSESSMENT FEE - For every tunnel therein,

an amount of Five Hundred Pesos (P500.00) shall be collected to
tunnel/operators as his counterpart fund to the municipal environment
program.
b) MUNICIPAL ENVIRONMENT CLEARANCE FEE – An amount of Five

Hundred Pesos (P500.00) shall be collected from every tunnel
owner/operators to defray expenses incurred by the Municipal Government in
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any unforeseen untoward events that may occur resulting from tunneling
activities.
c) “POLLUTER’S PAY” PRINCIPLE FEE – An amount of Five Hundred Pesos

(P500.00) shall be collected from every tunnel owners/operators to form part
of the necessary funds for the rehabilitation of the degraded land resources
damaged by land users.
d) ANNUAL REGISTRATION FEE – For every tunnel therein, an amount of

One Thousand Pesos (P1,000.00) shall be collected from every tunnel
operator.
e) ANNUAL INSPECTION FEE – The amount of Two Hundred Pesos

(P200.00) shall be collected from every tunnel operator (as payment) to
cover the expenses in the inspection of all tunnels in determining the
actual/status of the tunnel.
f) MAYOR’S CLEARANCE FEE – The amount of One Thousand Five Hundred

Pesos (P1,500.00) shall be collected from every tunnel operators. Provided
however, that only the amount of Seven Hundred Fifty Pesos (P 750.00)
shall be collected from tunnel operator whose tunnel does not utilize highly
technical facilities or is found not yet productive.
SECTION 5. For purposes of monitoring the registration of these goldmine

tunnels, a Special Monitoring Team composed of personnel under the Office of the
Municipal treasurer, assigned for this purpose shall conduct an annual monitoring and
inventory tunnels within the municipality and submit its report to the Municipal
treasurer for proper evaluation and appropriate action.
SECTION 6. Failure or non-compliance of tunnel owners/operators to register

their tunnels within the prescribed period of registration shall be a ground for
indefinite suspension of his permit.
ARTICLE 53
-IMPOSING ENVIRONMENTAL USERS FEE OF EXTRACTED
MINERAL ORES IN THE MUNICIPALITY OF PANTUKAN,
COMPOSTELA VALLEY PROVINCE-
SECTION 1. IMPOSITION OF FEE – It is hereby imposed an environmental
users fee of P5.00 per 50 kgs. of extracted mineral ore (metallic) in the Municipality of
Pantukan, Compostela Valley province which will be distributed as follows:
For reforestation and livelihood project (share of the 1.00

barangay where the mineral ore is extracted)
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For socio-economic fund 2.00
For monitoring and rehabilitation 2.00
SECTION 2. DEFINITION OF TERMS:
Mineral Resources – this refers to the municipality’s natural resources deposits such
as mineral ore (metallic) extracted within the jurisdiction of the
Municipality of Pantukan, Compostela Valley.
Environmental Users – any person, individual or juridical who made use of

environment for commercial and for industrial purposes.
Monitoring Fund – fund intended for the conduct of training and seminars, travelling
expenses during area supervision and study to the extent of damage to
the environment.
SECTION 3. TIME AND MANNER OF PAYMENT – The payment shall be

imposed by LGU of Pantukan, Compostela Valley particularly to the Office of the
Municipal Treasurer or to his/her duly authorized representative upon ascertaining the
volume of the extracted mineral ores.
SECTION 4. PENALTY –Failure of payment of the fees herein imposed shall

be the ground for indefinite suspension of his permit to operate and confiscation of
extracted mineral ores.
ARTICLE 54
-CHARGES AND FEES FOR HOUSE PLATE, BUSINESS PLATE,
TRICYCLE PLATE (MTOP), BICYCLE PLATE AND STICKERS-
SECTION 1. IMPOSITION OF FEE –The fee shall be collected for the cost of
plates and stickers in accordance with the following classification:
1. HOUSE PLATE Php 150.00
2. BUSINESS PLATE (BIG) 350.00
3. BUSINESS PLATE (SMALL) 250.00
4. MOTORIZED TRICYCLE (MTOP) 250.00
5. BICYCLE 150.00
6. STICKERS (ALL CLASSIFICATION) 50.00
SECTION 2. TIME OF PAYMENT – The fee herein imposed shall be paid to

the Municipal Treasurer or his authorized representative upon application of business
permit, and for house plate upon inspection of their residential house, by the municipal
treasurer representatives.
CHAPTER XI
-GENERAL ADMINISTRATIVE AND PENAL PROVISIONS-
ARTICLE 55
-ADMINISTRATIVE PROVISIONS-
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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, trade or calling, for the operation of said business, occupation, trade or calling,
not later than January 20 th of each year. Persons 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 only 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 within
seven (7) working days from the filling thereof, 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, fees 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
taxpayer to any further obligation, save for any deficiency that may be found pursuant
to the preceding paragraph.

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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 the tax, fee or charge is fully paid.
SECTION 4. TAX OR FEE FOR FRACTION OF A QUARTER OR YEAR

– Unless otherwise provided by this ordinance, a person shall pay full quarterly or
annual tax or fee, as the case may be, notwithstanding the fact that he started the
business, the practice of the occupation, and 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 56
-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 the 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 persons conducting the
same.
(b) In case where a person conducts or operates two (2) or more of the
businesses 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 businesses
mentioned in Articles 7 and 8 of this Code which are subject to different rate
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, 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 or charges, or changes herein imposed shall accrue on the
first (1st ) day of January of each year. However new taxes, fees or charges, or changes
in the rates thereof, shall accrue on the (1 st ) day of the quarter next following the
effectively 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 maybe.

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The Sangguniang Bayan may, for a justifiable reason or cause, extend the time
for payment of such taxes, fees or charges without surcharges or penalties, but only for
a period not exceeding six (6) months.
SECTION 5. SITUS OF THE TAX
(a) For purposes of collection of the taxes under Articles 7 and 8 of this Code,
manufacturers, assemblers, repackers, brewers, distillers, rectifiers and compounders of
liquor, distilled spirits and wines, millers, producers, exporters, wholesalers,
distributors, dealers, contractors, banks and other financial institutions, and other
businesses, maintaining or operating branch or sales outlet elsewhere shall record the
sale in the branch or sales outlet making the sale or transaction, and the tax thereon
shall accrue and shall be paid to the municipality where such branch or sales outlet is
located. In cases where there is no such branch or sales outlet in the municipality
where there is no such branch or sales outlet in the municipality where the sale or
transaction is made, the sale shall be duly recorded in the principal office and the tax
due shall accrue and shall be paid to such municipality.
(b) The following sales allocation shall apply to manufacturers, assemblers,

contractors, producers, and exporters with factories, project offices, plants, and
plantations in the pursuit of their business.
(b.1) Thirty (30%) percent of all sales recorded in the principal office shall be
taxable by the municipality where the principal office is located; and
(b.2) seventy (70%) percent of sales recorded in the principal office shall be
taxable by the municipality where the factory, project office, plant or plantation is
located.
(c) In case of plantation located at a place other than the place where the
factory is located, said seventy (70%) percent mentioned in subparagraph (b) of
subsection (2) above shall be divided as follows:
(c.1) Sixty (60%) percent to the municipality where the factory is located; and
(c.2) Forty (40%) percent to the municipality where the plantation is located.
(d) In case where a manufacturer, assembler, producer, exporter or contractor

has two (2) or more factories, project offices, plants or plantations located in different
localities, the seventy (70%) percent sales allocation mentioned in subparagraph (b) of
subsection (2) above shall be prorated among the localities where the 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.
(e) The foregoing sales allocation shall be applied irrespective of whether or not
sales are made in the locality where the factory, project office, plant is located.
SECTION 6. SURCHARGES AND INTERESTS 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 7. INTEREST ON OTHER UNPAID REVENUES – Where the

amount of only any other revenue due to the Municipality, except voluntary
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contributions or donations, is 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 8. 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
designate 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 9. 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 10. 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 this Code.
SECTION 11. ACCOUNTING OF COLLECTION – Unless otherwise provided

in this Code and other existing laws and ordinance, all moneys 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 12. ACCRUAL TO THE GENERAL FUND OF FINES, COSTS AND

FORFEITURES –
Unless otherwise provided by law or ordinances, fines, costs, forfeitures, and
other pecuniary liabilities imposed by the Municipal Court for the violation of any
Municipal Ordinance, shall accrue to the General Fund of this Municipality.
SECTION 13. EXAMINATION OF BOOKS OF ACCOUNTS AND

PERTINENT RECORDS OF BUSINESSMEN BY THE MUNICIPAL TREASURER.

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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
establishment. Any examination conducted pursuant to the provisions of this Section,
shall be certified to by the examining official and such certificate shall be made of
record in the books of accounts of the taxpayer concerned.
In 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 14. 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, for every sale or service rendered worth Five (P 5.00) 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 sale, income or receipts.
SECTION 15. 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 compromised 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 50.00
b) If the value of goods or service misdeclared is not more than P 10.00 150.00
but less than P 20.00
c) If the value of goods or service misdeclared is not more than P 20.00 250.00
d) If the value of goods or service misdeclared is not more than P 50.00 350.00
e) If the value of goods or service misdeclared is more than P 200.00 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 conniving with the merchant in the commission of the violation shall
147
also suffer the corresponding penalties prescribed under the above preceding section,
provided, finally, that if a government employee of any instrumentally of the
government is found abetting,
helping or conniving with the merchant in the 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 57
-CIVIL REMEDIES FOR COLLECTION OF REVENUE-
SECTION 1. APPLICATION OF 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 it its favor, superior to all liens, charges or
encumbrances in favor of any person, enforceable by appropriate administrative or
juridical 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 local taxes, fees, and charges
including related surcharges and interest enforceable by proper legal action, superior to
all liens or charges in favor of private parties not only upon any property which may be
subject to the charge but also upon property used in the conduct of business, or
exercise of the privilege with respect to which the lien is imposed and upon all property
rights therein. 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 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 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.

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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 distain of personal property aforementioned, subject to the taxpayer’s
right to claim exemption under the provisions of existing laws. Distraint personal
property shall be sold at Public Auction in the manner herein provided for.
b) Accounting of Distained Goods – The officer executing the distain shall

make or cause to be made an inventory of the goods, chattels or effects distain, 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
distain is made, specifying the time and place of sale and the articles distain.
The time of sale shall not be less than twenty (2) days after notice to the owner or
possessor of the property as above specified and the publication or posting of the
notice. One place for the posting of the notice shall be at the Office of the Municipal
Mayor of the municipality in which the property is distained.
d) Release of Distained 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
conducing the sale, the goods or effects distained 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 distained at public auction to the highest bidder for
cash. Within five (5) days after the sale, the Municipal Treasurer shall make report to
the proceedings in writing to the Municipal Mayor.
Should the property distained be not disposed of within One Hundred and twenty
(120) days from the date of distained, the same shall be considered as 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 cancel
pursuant to the Local Government Code of 1991 the Committee on Appraisal shall be
composed of the Municipal Treasurer as Chairman with the representative of the
Commission of 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 destrained 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 preservation of the property
pending the sale, and no charge shall be imposed for the services of the Municipal
Treasurer or id deputy. Where the proceeds of the sale are insufficient to satisfy the
claim, other property may, in like manner, be detrained 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 distained
personal property belonging to the delinquent taxpayer.

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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 affected 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 is 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 distained on personal property, and the personal property of the tax payer is
not sufficient to satisfy his delinquency, the municipal treasurer, shall within thirty (30)
days after execution of the distained, 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 EXECUTIVE

WARRANT –
Without prejudice to criminal prosecution under the Revised Penal Code 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 local treasurer 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 least
thirty (30) days. It shall be effected by posting a notice at the barangay where the
municipality building, and in a public and conspicuous place in the barangay where in a
real property is located, and by publication once a week for three (3) weeks in a
newspaper of general circulation in the municipality where the property is located.
The advertisement shall contain the amount of taxes, fees or charges, penalties and
interests. If he fails to do so, the sale shall proceed and shall be held either at the main
entrance of municipal building, or on the property to be sold, or at any other place as
determined by the local treasurer conducting the sale and specified in the notice of
sale.
Within thirty (30) days after the sale, the local treasurer or his deputy shall make
a report of the sale to the Sangguniang Bayan, and which shall form part of his records.
After consultation with the Sanggunian,, the local treasurer shall make and deliver to
the purchaser a certificate of sale, showing the proceedings of the sale, describing the
property sold, stating the name of the purchaser and setting out the exact amount of all
taxes, fees, charges, and related surcharges, interests, or penalties; Provided, however,
that any excess in the proceeds of the sale over the claim and cost of sales shall be
turned over the owner of the property. The Local Treasurer may, by ordinance duly
approved, advance an amount sufficient to defray the costs of collection by means of
the remedies provided for in this code, including the preservation or transportation in
case of personal property, and the advertisement and subsequent sale, in cases of
personal and real property including movements thereon.

150
SECTION 8. REDEMPTION OF PROPERTY SOLD – Within one (1) year

from the date of sale, the delinquent taxpayer or his representative shall have the right
to redeem the property upon payment to the local treasurer of the amount of taxes,
fees, or charges, and related surcharges, interests or penalties from the date of
delinquency to the date of sale, plus interest of not more than two (2%) percent per
month on the purchase price from the date of purchase to the date of redemption. Such
payment shall invalidate the certificate of sales issued to the purchaser and the owner
shall be entitled to a certificate of redemption from the municipal treasurer of his
deputy.
The municipal treasurer or his deputy, upon surrender by the purchaser of the
certificate of sale previously issued to him, shall forth will return to the latter the entire
purchase price paid by him plus the interest of not more than two (2%) percent per
month herein provided for, the portion of the cost of sale and other legitimate expenses
incurred by him, and said property, thereafter shall be free from the lien of such taxes,
fees, or charges, related surcharges, interests and penalties.
The owner shall not, however, deprived of the possession of said property and
shall entitled to the rentals and other income thereafter until the expiration of the time
allowed for its redemption.
SECTION 9. FINAL DEED TO PURCHASER.
In case the taxpayer fails to redeem the property as provided herein, the local
treasurer shall execute a deed conveying to the purchaser so much of the property as
has been sold, from liens of any taxes, fees, charges, related surcharges, interests, and
penalties.
The deed shall succinctly recite all the proceedings upon which the validity of the
sale depends.
SECTION 10. 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, interest, penalties and costs, 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 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 on (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.

151
SECTION 11. RESALE OF REAL ESTATE 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 vested on the municipality.
SECTION 12. 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 in the local government code
be filed by the local treasurer within the period prescribed in the local government code
of 1991.
SECTION 13. 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 14. PERSONAL PROPERTY EXEMPTION FROM DISTRAIN OR

LEVY
The following property 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:
a) Tolls and the implements necessarily used by the delinquent taxpayer in his
trade or employment;
c) One (1) horse, cow, carabao, or other beast of burden, such as the delinquent
taxpayer may select, and necessarily used by him in his ordinary occupation.
c) His necessary clothing, and that of all his family;
d) Household furniture and utensils necessary for housekeeping and use for that
purpose by the delinquent taxpayer, such as he may select, or a value not

exceeding;
e) Provision, including crops, actually provided for individual or family use sufficient for
four (4) months.

f) The professional libraries of doctors, engineers, lawyers, and judges;
g) One (1) fishing boat and net, not exceeding the total value a fisherman earns his
livelihood; and
h) Any material or article forming part of a house or improvement of any real property.
CHAPTER XII- FINAL PROVISIONS

ARTICLE 58
-FINAL PROVISIONS-
SECTION 1. GENERAL PENAL PROVISION-
Any person or persons who violate any provisions of this ordinance not herein
otherwise covered by any specific penalty or who shall otherwise violate the rules and
regulations promulgated under authority of this ordinance shall be punished by a fine of
not exceeding Five Thousand Pesos (P5,000.00), or imprisonment of not exceeding six
(6) months, or both, at the discretion of the court. Payment of a fine or service of

152
imprisonment as herein provided shall not relieve the offender from the payment of the
delinquency tax, fee or charge imposed under this code.

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Pantukan Comprehensive Tax Code

Republic of the Philippines

OFFICE OF THE SANGGUNIANG BAYAN

Hon. Hajarah Ranain-Divinagracia Municipal Vice Mayor

RESOLUTION NO. 073, S-2017

Authors: Hon. Wildean G. Zapanta, Hon. Maribel D. Basadre

RESOLUTION ENACTING AN ORDINANCE AMENDING, REVISING AND

WHEREAS, after a thorough review and deliberation, the members of the

Be it resolved, as it is hereby resolved, to approve the following ordinance:

Municipality of Pantukan, Compostela Valley 1

TAX ORDINANCE NO. 01

AN ORDINANCE AMENDING, REVISING AND CODIFYING EXISTING TAX

BE IT ORDAINED, by the Sangguniang Bayan in session assembled, that:

CHAPTER 1. – GENERAL PROVISIONS

Municipality of Pantukan, Compostela Valley 2

j. Taxes on the gross receipts of transportation contractors and persons

SECTION 1. WORDS AND PHRASES NOT HEREIN EXPRESSLY DEFINED.

SECTION 2. RULES OF CONSTRUCTION. In construing the provisions of

e.) Conflicting Provisions of Chapters – If the provisions of different chapters

Municipality of Pantukan, Compostela Valley 3

f.) Conflicting Provisions of Sections – If these provisions of different sections

ADMISSION FEE – refers to monetary consideration that a person/customer pays to

The phrase “ whether in their original form “ refers to the transformation

AMUSEMENT PLACES- includes all other places of amusement not specifically

BANKS AND OTHER FINANCIAL INSTITUTIONS – include non-bank financial

Municipality of Pantukan, Compostela Valley 4

BONDSMAN – means any person habitually engaged in the business of furnishing

BOXING ARENA OR STADIUM – means a place or compound whether opened or

BUSINESS - means trade or commercial activity regularly engaged in as a means of

CABARET/DANCE HALL – includes any place or establishment where dancing is

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

CAPITAL – signifies the actual estate, whether in money or property owned by an

CAPITAL INVESTMENT – is the capital which a person employs in any undertaking,

CHARGES – refers to pecuniary liability, as rents or fees against persons or property.

Municipality of Pantukan, Compostela Valley 5

COCKPIT – includes any place, compound, building or portion thereof, where

COCKTAIL LOUNGE – same definition as Super or Family Club.

COLISEUM- includes an amphitheater, covered or otherwise other place where

COLLECTING AGENCY – includes any person other than a practicing Attorney-at-Law

COMMERCIAL BROKER – includes all persons other than importers, manufacturers,

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

CONCERTO OR CONCERT – a musical performance by a number of voices or

CONFISCATORY – is that which amounts to induce seizure or forfeiture or private

CONSUMER – includes those who directly purchase or acquire from manufacturers,

CONTRACTOR – includes persons, natural or juridical, not subject to professional tax

The term “contractor” shall include general engineering, general building

CONTRACTOR. INDEPENDENT – includes repair and welding shops,; photo static;

Municipality of Pantukan, Compostela Valley 7

CORPORATION – includes partnerships, no matter how (cuentas en participacion),

General professional partnerships are partnerships formed by person for

The term “resident foreign” when applied to a corporation means a

COUNTRYSIDE AND BARANGAY BUSINESS ENTERPRISE – refers to any

DANCING SCHOOL – includes any establishment where ballroom dancing is taught

EXCESSIVE – means that which is characterized by whatever is notably greater than

Municipality of Pantukan, Compostela Valley 8

FRANCHISE – is a right or privilege, affected with public interest which is conferred

FROLIC DEVICE – includes amusement rides, sideshows, ferries, shooting galleries

GENERAL BUILDING CONTRACTOR – is a person whose principal contracting

A person who merely furnishes materials or supplies without fabricating

GENERAL ENGINEERING CONTRACTOR – is a person whose principal contracting

GROSS RECEIPTS – include all money and properties received in consideration of

GROSS RECEIPTS OF HOTELS, RESTAURANTS, ETC. – means the charges of

Municipality of Pantukan, Compostela Valley 9