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Tax Ordinance 2024 FINAL
Tax Ordinance 2024 FINAL
TRANSMITTAL
February 3, 2020
Respectfully,
RAFAELA E. TOLEDO
Barangay Secretary
Present:
Hon. RONALD D. GALO Punong Barangay/ Presiding Officer
Hon. CECILIA V. VIDO Barangay Kagawad
Hon. RANDY N. ERNAL Barangay Kagawad
Hon. JAYZYL QUEEN J. FAILAMAN Barangay Kagawad
Hon. EDEN O. AMBAT Barangay Kagawad
Hon. GABRIEL I. FERRER Barangay Kagawad
Hon. EUFY T. LABRA Barangay Kagawad
Hon. RODILIO B. PALCAT Barangay Kagawad
Hon LYKA MAE MUTYA SK Chairperson
.
Absent: None
EXPLANATORY NOTE:
WHEREAS, pursuant to the Local Government Code of 1991 (R.A. 7160), every local
government has the power to create its own revenue sources by enacting a tax ordinance for
this purpose;
WHEREAS, considering that the present barangay tax ordinance needs to be updated
or revised, there is need for the Sangguniang Barangay to pass a new Barangay Tax
Ordinance.
Section 1. Title – This ordinance shall be known as the “Revenue Code of Barangay
Salvacion, Santo Tomas, Davao del Norte”.
Section 2. Scope – Subject to the provisions of the Local Government Code of 1991
and other related laws, as amended, this code shall be the levy, assessment and collections, of
taxes, fees and charge, other incidental impositions, procedures, rules and regulations in the
implementation thereof within the territorial jurisdiction of Barangay Salvacion, Santo. Tomas,
Davao del Norte.
Section 3. Coverage. This code covers the imposition of taxes, fees, and charges as
provided for under sections 152, 153, 154, 155, 188, 17 of Republic Act (RA) 7160, otherwise
known as the Local Government Code of 1991, viz:
(a) SEC. 152. Scope of Taxing Powers – The Barangay may levy taxes, fees and charges,
as provided in this Article, which shall exclusively accrue to them:
(b) Service Fees or Charges – Reasonable fess or charges imposed by the Barangay for
services rendered in connection with the regulation or the use of Barangay owned
properties or service facilities such as palay, corn, and copra dryers.
(c) Barangay clearance – No city/municipality may issue any license or permit for any
business or activity unless a clearance is first obtained from the barangay where such
business or activity located or conducted. For such Clearance the Sangguniang
Barangay may impose a reasonable fee. The application for clearance shall be acted
upon within seven working days upon filing thereof.
(d) Other fees and charges – the Barangay may levy reasonable fees and charges:
(1) On commercial breeding of fighting cocks, cockfights and cockpits;
(2) On places of recreation which charge admission fees and
(3) On billboards, signboard, neon signs and outdoor advertisements.
(e) No person, natural or juridical, is allowed to engage in any business within the territorial
jurisdiction of this barangay without first securing Barangay Business Clearance, and
upon payment of the corresponding fee.
(f) Mayor’s Business Permit duly issued without securing Barangay Business’ Clearance
shall be subject for revocation or reconsideration, except if the applicant can show proof
that the Punong Barangay has failed to issue the necessary clearance upon the lapse of
seven (7) working days from the filing thereof, without just cause.
ARTICLE B
BARANGAY BUSINESS CLEARANCE
SERVICE FEES AND CHARGES
Section 5. Imposition of Fees. There shall be imposed fee in consideration for the
issuance of Barangay Business Clearance as per classification for the process of
business permits as follows:
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1) Manufacturer, assemblers, re -packers, processors, brewers, distillers, rectifiers and
compounders of liquors, distilled spirits and wines or manufacturer of any article of
commerce of whatever kind and nature ----- P1200.00
12) Mobile businesses such as: mobile traders, scrap iron buyers, buy and sell services, and
other occasional businesses: categorized as:
a) Motorized -----P300.00
b) Truck-using -----P800.00
c) Peddlers -----P100.00
d) Ambulant -----P100.00
ARTICLE C
CLEARANCE AND CERTIFICATION FEES
q. Documents with letter request attached, such as the copy of the minutes,
resolutions and others -----P200.00
r. Copy of the resolution Interposing No Objection -----P3,000.00
s. Copy of minutes (Conference/Mediation) -----P100.00
t. Other documents -----P100.00
u. Clearance for Billiard Table (per unit) -----P500.00
v. Clearance for Bingo Socials -----P300.00
w. Clearance for Saw Mill (Banso)/annum -----P500.00
x. Environmental fee (every transaction) -----P20.00
y. Business Clearance for Ukay-ukay and other ambulant vendors during Fiesta
and Araw Celebrations and other special event
a) Small -----P200.00
b) Medium -----P300.00
c) Large -----P500.00
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S. Photo copy
Long & short bond paper -----P3.00
T. Barangay Cemetery Fees
a) Service fee -----P500.00
b) Nitso ( annum) -----P1,000.00
c) Perpetual Structure -----P5,000.00
Section 8. Time and manner of payment. The fee imposed herein shall be done and
payable to the Barangay Treasurer within the first twenty (20) days of January of each
year .Chainsaw acquired after January 20 shall be registered within twenty (20) days following
its acquisition.
ARTICLE D.
CLEARANCE FEE ON THE OPERATION OF COCKPIT
AND CONDUCT OF COCKFIGHT
Section 9. Impositions of fees. A clearance Fee shall be imposed for the operation of
cockpit or conduct of cockfight by a duly licensed cockpit operator at the following rates:
Section 10. Time and Manner of Payment. The clearance Fee for the operation of
cockpit shall be paid by the cockpit operator to the Barangay Treasurer on the first day of the
month, in case of Regular cockfighting and before Derby will be conducted.
Section 11. Impositions of Fees. A Clearance Fee shall be imposed on the proprietors,
leases or operators of amusement places that charge admission fee at the following rate:
a. Boxing Stadia (per fight) ------P300.00
b. Circuses/Carnival ------P500.00
c. Concert/Disco Concert (per event) ------P500.00
d. Theater/Cinema (per annum) ------P500.00
e. Resort (Inland) (per annum) ------P500.00
f. Other Places of Amusement Motor Cross ------P500.00
Section 12. Time and Manner of Payment. The Fee imposed in this Article shall be
payable to the Barangay Treasurer before the activity, show or event will be conducted.
ARTICLE E
Fighting Cocks:
- 25 heads and below -----P200.00
- 26 heads to 100 heads -----P500.00
- 101 heads and up -----P1,000.00
Section 14. Time and Manner of Payment. The fee herein shall be due and payable to
the Barangay Treasurer within the first twenty (20) days of January each year.
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ARTICLE F
PENAL PROVISIONS
1. Any person or persons who violate any provision of this Code not herein otherwise
covered by any specific penalty or who shall otherwise violate the rules or
regulations promulgated under authority of this Code shall be punished by a fine of
not exceeding to One Thousand (P1,000.00) pesos.
2. Payment of a fine herein provided should not relieve the offender from the payment
of the delinquency tax, fee or charge imposed under this Code.
3. If the violation is committed by any juridical entity, the President, General Manager or
any person entrusted with the administration thereof at the time of the commission of
the violation shall be held responsible or liable thereof and be subjected to the
penalties herein provided.
Section 16. Administrative Penalty. Failure to pay the tax permit fee or other
impositions, rentals and other collectibles by the barangay mentioned herein within the time
specified for the payment will subject the violator to an administrative penalty or surcharge at
the rate of twenty-five (25%) percent a month or fraction thereof until the full amount is totally
paid.
ARTICLE G
FINAL PROVISION
Section 17. Revision or Amendments. This Code may be revised or amended every
five (5) years thereafter.
Section 20 – Repealing Clause .All ordinance, rules and regulation, or parts thereof, in
conflict with or inconsistent with any provisions of this code, are hereby repealed, amended or
modified accordingly
Section 21- Effectivity This Code shall take effect ten (10 days after copies of this code
are posted in at least two (2) conspicuous and publicly accessible places within the territorial
jurisdiction of this Barangay.
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