WHEREAS, Section 129 of RA 7160 of Local Government Code of 1991states that each localgovernment

shall exercise its power to create its own sources of revenue and levy taxes, fees, andcharges subject to
the provision herein, consistent with the basic policy of local autonomy. Such taxes,fees, and charges
shall accrue exclusively to the local government units;WHEREAS, Article 4 under Section 152
allowing Barangays may levy taxes, fees, andcharges, as provided in this article which shall
exclusively accrue to them:[a] Taxes – On stores or retailers with fixed business establishments with
gross sales orreceipts of the preceding calendar year of Fifty thousand pesos [Ph 50,000.00] or less, in
the case ofcities at the rate of one percent [1 %] on such gross sales or receipts;[b] Service Fees or
Charges - Barangay may collect reasonable fees or charges for servicesrendered in connection with the
regulation or the use of barangay owned properties or servicefacilities;[c] Barangay Clearance – No city
or municipality may issue any license or permit for anybusiness or activity unless a clearance is first
obtained from the barangay where such business oractivity is located or conducted. For such
clearance, the sangguniang barangay may impose areasonable fee.WHEREAS, Chapter 4 of Section
391 under paragraph 1 & 2 giving the authority ofSangguniang Barangay to enact ordinances
as maybe necessary to discharge the responsibilitiesconferred upon it by law or ordinance and to
promote the general welfare of the inhabitants therein,as well as to enact tax and revenue ordinances
subject to the limitation imposed respectively; WHEREAS, to augment the limited fund allocation in the
Barangay Budget and to financespecial activities which considered as vital part of delivering goods and
services, therefore, there is aneed for the barangay to raise revenue or to collect taxes, fees and service
or user charges;WHEREAS, there are official activities of the Barangay which are urgently required to
meetthe exigencies of delivering basic services to the community and such activities need for funding
sothat its objectives could be accomplished;NOW THEREFORE, in response to said need, the
Sangguniang Barangay hereby adopts andapproves the following rates, which are to be applied
uniformly:BE IT ORDAINED BY THE SANGGUNIANG BARANGAY OF TAGBITAN-AG, SAMAL DISTRIC

SECTION 1 - TITLE: This Ordinance shall be known as REVISED BARANGAY OMNIBUSTAX CODE OF 2019
of Barangay Tagbitan-ag, Samal District, Island Garden City of Samal.SECTION 2 - FUNDAMENTAL
PRINCIPLES: The following principles shall govern theexercise of the taxing and other revenue-
raising powers of Barangay Tagbitan-ag:1) Be equitable and based as far as practicable on the taxpayer’s
ability to pay;2) Be levied and collected only for public purposes;3) Not be unjust, excessive, oppressive,
or confiscatory;4) Not be contrary to law, public policy, national economic policy, or in restraint of
trade;5) The collection of local taxes, fees, charges, and other impositions shall in no case be letto any
private person;6) The revenue collected pursuant to the provisions of this Ordinance shall inure solely
tothe benefit of, and be subject to disposition by the Barangay Government of Tagbitan-ag unless
otherwise specifically provided herein; and7) As far as practicable, the Local Government of Barangay
Del Monte shall evolve aprogressive system of taxation.SECTION 3 - DEFINITION OF TERMS: When
used in this Title, the term:1) Agricultural product – includes the yield of the soil, such as corn,
rice, coconuts,sugarcane, root crops, vegetables, fruits, flowers, ornamental plants and their by-
products,all kinds of fish; poultry; and livestock and animal products whether in their original formor
not. The phrase “whether in their original form or not” refers to the transformation ofsaid products by
the farmer, producer or owner through the application of processes topreserve or otherwise to prepare
said products for the market such as freezing, drying,salting, smoking, or stripping.2) Amusement – is a
pleasurable diversion and entertainment. It is synonymous torelaxation, avocation, pastime, or fun;3)
Amusement places – includes theaters, cinemas, concert halls, circuses and otherplaces of amusement
where one seeks admission to entertain oneself by seeing or viewingthe show or performances;4)
Business – means trade or commercial activity regularly engaged in as a means oflivelihood or with a
view to profit;5) Capital Investment – is the capital which a person employs in any undertaking, orwhich
he contributes to the capital of a partnership, corporation, or any other juridicalentity or association in a
particular taxing jurisdiction;6) Banks and other financial institutions – banks and non-bank
financialintermediaries, lending investors, finance and business companies, pawnshops,
moneyshops, insurance companies, stock markets, stock brokers and dealers in securities andforeign
exchange, as defined under applicable law, or rules and regulations there under

7) Contractor – includes persons, natural or juridical, not subject to professional taxunder Section 139 of
R.A. 7160, whose activity consists essentially of the sale of all kinds ofservices for a fee, regardless of
whether or not the performance of the service calls for theexercise or use of the physical or mental
faculties of such contractor or his/her employees.As used in this Section, the term ‘contractor’ shall
include general engineering, generalbuilding and specialty contractors as defined under applicable laws;
a. Filling, demolitions and salvage works contractor; proprietors or persons engagedin the installation
of water system, and gas or electric light, heat, or power,proprietors or operators of smelting
plants; engraving; plating; and plasticlamination establishments; b. Proprietors or operators of
establishments for repairing, painting, upholstering,washing or greasing of vehicles, heavy equipment,
vulcanizing, recapping andbattery charging; c. Proprietors or operators of furniture shops and
establishments for planning orsurfacing and re-cutting of lumber, and sawmills under contract to saw or
cut logsbelonging to others; d. Proprietors or operators of dry cleaning or dyeing establishments, steam
laundriesand laundries using washing machines;e. Proprietors or operators of shops for the repair of any
kind of mechanical andelectrical devices, instruments, apparatus, or furniture and shoe repairing
bymachine or any mechanical contrivance; f. Proprietors or operators of establishment or lots for
parking purposes;g. Proprietors or operators of tailor shop, dress shop, beauty parlors,
barbershops,massage clinic, sauna, Turkish or Swedish baths, slenderizing and building saloonsand
similar establishment; h. Photographic studios; funeral parlors; proprietors or operators of hotels,
motels,and lodging houses; proprietors or operators of warehousing or
forwardingestablishments; master plumbers, smiths, and house or sign painters;
printers,bookbinders, lithographers; publishers except those engaged in the publication orprinting of
any newspaper, magazine, review or bulletin which appears at regularintervals with fixed prices for
subscription and sale and which is not devotedprincipally to the publication of advertisements; i.
Business agents, private detective or watchman agencies; commercial andimmigration brokers
and cinematographic film owners, lessors and distributors.8) Dealers – means one whose business is to
buy and sell merchandise, goods, andchattel as a merchant. He stands immediately between the
producer or manufacturer andthe consumer and depends for his profit not upon the labor
he bestows upon hiscommodities but upon the skill and foresight with which he watches the
market;9) Fee – means a charge fixed by law or ordinance for the regulation or inspection of abusiness
or activity;10) Manufacturers – includes every persons who, by physical or chemical process, altersthe
exterior texture of form or inner substance of any raw material or manufactured orpartially
manufactured product in such manner as to prepare it for special use or uses towhich it could not have
been put in its original condition, or who by any such process, alters