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PRESIDENTIAL DECREE NO. 231 -
ENACTING A LOCAL TAX CODE FOR PROVINCES, CITIES, MUNICIPALITIES AND
BARRIOS
|
| WHEREAS,
the Constitution under Section 5, Article XI, enjoins that "Each local
government unit shall have the power to create its own sources of
revenue and levy taxes, subject to such limitations as may be provided
by law"; WHEREAS, the Constitution under Section 2, Article XI, also enjoins the allocation among the different local government units of their powers and resources; WHEREAS, the Constitution provides that the State shall guarantee and promote the autonomy of local government units to ensure their fullest development as self-reliant communities and local autonomy can be guaranteed and enhanced only by enabling the local government units to exploit fully their taxing and other revenue-raising powers; WHEREAS, there is an urgent and compelling need to codify all existing tax laws scattered in a welter of various Acts, Commonwealth Acts and Republic Acts, as well as in a number of Supreme Court decisions, for a more efficient system of local tax administration that will work to the benefit of both the government and the taxpayer; WHEREAS, a local tax code delineating the taxing powers of the different local government units and limiting the same powers conformably to the provisions of the Constitution will ensure uniformity in local taxation, obviate multiple and competitive local impositions and general adequate resources for the local government units without over-burdening the taxpayers; and WHEREAS, a local tax code insuring adequate resources will also transform the local government units into effective instruments of national development and progress; NOW, THEREFORE, I, FERDINAND E. MARCOS, President of the Philippines, by virtue of the powers vested in me by the Constitution as Commander-in-Chief of all the Armed Forces of the Philippines, and pursuant to Proclamation No. 1081, dated September 21, 1972, and General Order No. 1 dated September 22, 1972, as amended, in compliance with the pertinent mandates of the Constitution and to provide the local government units with adequate sources of revenue that will make them viable, self-sufficient and effective instruments of national development and progress, without over-burdening the taxpayers, hereby adopt, promulgate and decree, as it is hereby adopted, promulgated, and decreed as part of the law of the land and attached Local Tax Code for implementation. This Decree shall take effect July 1, 1973. Done in the City of Manila, this 28th day of June, in the year of Our Lord, nineteen hundred and seventy-three. THE LOCAL TAX CODE (Enacted under Presidential Decree No. 231 dated June 8, 1973) CHAPTER I General Provisions Section 1. Scope. — This Code shall govern the exercise by provinces, cities, municipalities and barrios of their taxing and other revenue-raising powers. ACaEcH Section 2. Fundamental principles. — The exercise of the taxing and other revenue-raising powers vested in local governments shall be guided by the following fundamental principles: (a) Taxation shall be uniform in each local political subdivision; (b) Taxes and other impositions shall be based as much as possible on the taxpayers' ability to pay; (c) Taxes shall be levied and collected only for public purposes; (d) Taxes and other impositions must not be unjust, excessive, oppressive or confiscatory; (e) Taxes and other impositions must not be contrary to law, public policy and national economic policy, nor in restraint of trade; (f) In no case shall the collection of local taxes and other impositions be let to any person; (g) The monies collected under this Code shall inure solely to the benefit of, and subject to disposition by, the local government imposing the tax or fee, unless, otherwise specifically provided herein; and (h) It shall be the responsibility of each local political subdivision to evolve a progressive system of taxation. Section 3. Definitions. — When used in this Code — (a) Agricultural product includes the yield of the soil such as corn, rice, wheat, rye, hay, coconuts, sugar cane, tobacco, root crops, vegetables, fruits, flowers, etc. and their by-products; ordinary salt; all kinds of fish; poultry; and livestock and animal products, whether in their original form or when preserved in a more convenient and marketable form through the simple processes of freezing, drying, salting, smoking, and stripping. (As amended by PD No. 426.) The phrase "whether in their original form or not" means the transformation of said products by the application of simple processes to preserve or otherwise to prepare said products for the market such as freezing, drying, salting, smoking or stripping. (b) Amusement is a pleasurable diversion and entertainment. It is synonymous to recreation, relaxation, avocation, pastime or fun. (c) Amusement places includes theaters, cinematographs, concert halls, circuses and other places of amusement where one seeks admission to entertain himself by seeing or viewing the show or performance. It includes those places where one seeks admission to entertain himself by direct participation. (d) Brewer includes all persons who manufacture fermented liquors of any description for sale or delivery to others, but does not include manufacturers of tuba, basis tapuy, or similar domestic fermented liquors, whose daily production do not exceed two hundred gauge liters. (e) Business means commercial activity customarily engaged in as a means of livelihood and typically involving some independence of judgment and power of decision. (f) 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 and stewardess, etc. (g) 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, which would be liable to each creditor, and which in case of insolvency passes to a receiver. (h) Capital investment is the capital which a person puts in any undertaking, or which he contributes to the common stock of a partnership, corporation, or any other juridical entity or association. (i) Charges refers to pecuniary, liability, as rents or fees against property, persons or organizations. (j) Confiscatory is that which amounts to undue seizure or forfeiture of private property in favor of the public treasury. (k) Corporation includes joint-stock company, partnership, association, insurance company, or any other juridical entity, no matter how created. The term "resident foreign" when applied to a corporation means a foreign corporation engaged in trade or business within the Philippines or having an office or place of business therein. (l) Dealer means one whose business it 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. cAaDHT (m) Excessive means that which is characterized by whatever is notably greater than what is moderate, reasonable, proper, usual, necessary and just. (n) Fee means a charge fixed by law or agency for the services of a public officer. (o) Gross receipts includes all monies and properties received in consideration of services rendered or articles sold, exchanged or leased, without any deduction; or the whole amount of the receipt of the business before the cost of production is deducted therefrom. (p) Hotel includes any house or building or portion thereof in which any person or persons may be regularly harbored for received as transients or guests. A hotel shall be considered as living quarters and shall have the privilege to accept any number of guests and to serve food to the guests therein. (As amended by PD 426.) (q) Levy means an imposition or collection of an assessment, tax, tribute or fine. (r) 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 transaction. (As amended by PD 426.) (s) Local government includes provinces, cities, municipalities and barrios. (t) 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. (u) Manufacturer includes every person who, for the purpose of sale or distribution to others and not for his own use or consumption, by physical or chemical process: (1) alters the exterior texture or form, or inner substance of any raw material, or manufactured or partially manufactured product in such manner as to prepare it for a special use or uses to which it could not have been put in its original condition; (2) alters the quality of any such raw material, or manufactured or partially manufactured products so as to reduce it to marketable shape or prepare it for any use or industry; or (3) combines any raw material, or manufactured or partially manufactured product with other materials, or products of the same or of a different kind in such manner that the finished product of such process or manufacture can be put to a special use or uses to which such material, or manufactured or partially manufactured product in its original condition could not have been put. SEIDAC (v) 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 specially during market days. (w) 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. (x) Motor vehicle means any vehicle propelled by any power other than muscular power using the public roads, but excepting road rollers, trolley cars, street-sweepers, sprinklers, lawn mowers, bulldozers, graders, forklifts, amphibian trucks, an cranes if not used on public roads, vehicles which run only on rails or tracks, and tractors, trailers and traction engines of all kinds used exclusively for agricultural purposes. (y) Occupation means one's regular business or employment, or an activity which principally takes up one's time, thought and energies. It includes any calling; business, trade, profession or vocation. (z) Operator includes the owner, manager, administrator, or any other person who operates or is responsible for the operation of business establishment or undertaking. (a-1) Oppressive means unreasonably burdensome, unjustly severe, or harsh. (b-1) Peddler means any person who, either for himself or on commission, travels from place to place and sells his goods or offers to sell and deliver the same. Whether a peddler is a wholesale peddler or a retail peddler of a particular commodity shall be determined from the definitions of wholesale dealer or retail dealer as provided in this Code. (c-1) Person means every physical or moral, real or juridical and legal being, susceptible of rights and obligations or of being the subject of legal relations. (d-1) Privilege means a right or immunity granted as a peculiar benefit, advantage or favor. (e-1) Profession means a calling which requires the passing of an appropriate government board or bar examination, such as the practice of law, medicine, public accountancy, engineering, etc. (f-1) 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. (As amended by PD 426.) (g-1) Rental means the value of the consideration, whether in money or otherwise, given for the enjoyment or use of a thing. (h-1) Residents refers 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 persons for which the law or any other provision creating or recognizing them fixes their residence in a particular province, city or municipality. In the absence of such law, juridical persons are residents of the province, city or municipality where their legal representation is established or where they exercise their principal functions. SEIDAC (i-1) Retail means a sale where the purchaser buys the commodity for his own consumption, irrespective of the quantity of the commodity sold. (j-1) Revenue includes taxes, fees and charges that a state or its political subdivision collects and receives into the treasury for public purposes. (k-1) 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. (l-1) Stall refers to any allotted space or booth in the public market where merchandise of any kind is sold or offered for sale. (m-1) Tax means an enforced contribution, usually monetary in form, levied by the law-making body on persons and property subject to its jurisdiction for the precise purpose of supporting governmental needs. (n-1) Unjust means deficient in justice and fairness. DHEACI (o-1) Vessel includes any sort of boat, craft, or other arts artificial contrivance used, or capable of being used, as a means of transportation on water. (p-1) Wharfage means a fee assessed against the cargo of a vessel engaged in foreign or domestic trade based on the quantity, weight or measure received and/or discharged by such vessel. (As amended by PD 426.) (q-1) Wholesale means a sale where the purchaser buys the commodities for resale, regardless of the quantity of the transaction. Section 4. Local authority. — Whenever the power to impose and collect a tax or other revenue is exercised under this Code, that power shall be exercised by the provincial board in the case of provinces, the city council or municipal board in the case of cities, the municipal council in the case of municipalities, or the barrio council in the case of barrios. Section 5. Common limitations on the taxing powers of local governments. — The exercise of the taxing powers of provinces, cities, municipalities and barrios shall not extend to the imposition of the following: (a) Documentary stamp tax; (b) Taxes on forest products and forest concessions; (c) Taxes on estates, inheritance, gifts, legacies and other acquisitions mortis causa, except as otherwise provided in this Code; SEIDAC (d) Taxes on income of any kind whatsoever; (e) Taxes or fees for the registration of motor vehicles and for the issuance of all kinds of licenses or permits for the driving thereof; (f) Customs duties, registration fees of vessels except as otherwise provided in this Code, and wharfage on wharves, tonnage dues, and all other kinds of customs fees, charges and dues, except wharfage on wharves constructed and maintained by the local government concerned at rates not exceeding those fixed by the Tariff and Customs Code; (g) Taxes of any kind on banks and insurance companies; (h) Taxes on premiums paid by owners of property who obtain insurance directly with foreign insurance companies; (i) Export taxes, fees, or other levies on Philippine finished, manufactured or processed products, and products of Philippine cottage industries; (j) Taxes and other impositions upon goods carried into or out of, or passing through, the territorial jurisdictions of local governments in the guise of unreasonable charges for wharfage, use of bridges, or otherwise, or other taxes in any form whatever upon such goods or merchandise; (k) Taxes or fees on agricultural products when sold by the farmer or producer thereof, whether in their original form or not; and (l) Percentage tax on sales, except as otherwise provided in this Code. CHAPTER II Specific Provisions on the Taxing and Other Revenue-Raising Powers of Local Governments ARTICLE 1 Provinces Section 6. Scope of power. — Except as otherwise provided in this Code, the province may impose, among others, the taxes, fees or charges specifically mentioned in this Article. Section 7. Tax on transfer of read property ownership. — The province may impose a tax on the sale, donation, barter, or on any other mode of transferring ownership or title, of real property at the rate of not exceeding one-fourth of one per cent of the total consideration involved in the acquisition of the property or of its assessed value, whichever is higher, or in the absence of a specific consideration, the assessed value of the property. The transfer of real property ownership pursuant to Republic Act No. 3844, as amended, shall be exempt from this tax. For this purpose, the Register of Deeds of the province concerned shall, before registering any deed, require the presentation of the evidence of payment of this tax. SEIDAC Real property, for purposes of this tax, refers only to lands, buildings, and machineries intended by the owner of the land or building for an industry or work which may be carried on in a building or on a piece of land and which tend directly to meet the needs of the said industry or works. Buildings refer to all kinds of structure more or less permanently attached to a piece of land, excluding those which are merely superimposed on the soil. Section 8. Tax on business of printing and publication. — The province may impose a tax on the business of persons engaged in the printing and/or publication of: (a) any newspaper, magazine, review, or bulletin appearing at regular intervals, with fixed prices for subscription and sale and published in the province; (b) books, cards, posters, leaflets, handbills, certificates, receipts, pamphlets, and others of similar nature, at the rate of not exceeding one-half of one per cent of the gross annual receipts for the preceding calendar year. In the case of newly started business, the rate shall not exceed one hundred pesos for a printer, fifty pesos for a publisher, and one hundred and fifty pesos for one who is both a printer and publisher. The receipts from the printing and/or publishing of books or other reading materials prescribed by the Department of Education and Culture as school texts or reference shall not be included in the gross receipts subject to the tax herein imposed. Section 9. Franchise tax. — Any provision of special laws to the contrary notwithstanding, the province may impose a tax on businesses enjoying franchise, based on the gross receipts realized within its territorial jurisdiction, at the rate of not exceeding one-half of one per cent of the gross annual receipts for the preceding calendar year. In the case of newly started business, the rate shall not exceed three thousand pesos per year. Sixty per cent of the proceeds of the tax shall accrue to the general fund of the Province and forty per cent to the general fund of the municipalities serviced by the business on the basis of the gross annual receipts derived therefrom by the franchise holder. In the case newly started business, forty per cent of the proceeds of the tax shall be divided equally among the municipalities serviced by the business. Section 10. Sand and gravel fee. — The province may levy and collect a tax of not exceeding seventy-five centavos per cubic meter of ordinary stones, sand, gravel, earth and other materials extracted from public and private lands of the government or from the beds of seas, lakes, rivers, streams, creeks, and other public waters within the jurisdiction of the province. Section 11. Taxes transferred. — The imposition of the taxes provided in Sections 12, 13, 14, 15, and 16 of this Code heretofore exercised by the national government or the municipal government, shall henceforth be exercised by the provincial government, to the exclusion of the national or municipal government. To avoid any revenue loss, the province shall levy and collect such taxes as provided in said Sections 12, 13 and 14. Section 12. Occupation tax. — The province shall levy an annual occupation tax on all persons engaged in the exercise or practice of their profession or calling as follows: (a) Seventy-five pesos: Lawyers, medical practitioners, architects, interior decorators, certified public accountants, civil, electrical, chemical, mechanical, mining or sanitary engineers, pharmacists, medical technologists, insurance agents and sub-agents, customs brokers, marine surveyors, actuaries, registered master plumbers, registered electricians, veterinarians, dentists, optometrists, opticians, commercial aviators, professional appraisers or connoisseurs of tobacco and other domestic or foreign products, licensed ship masters and marine chief engineers. Mechanical plant engineers, junior mechanical engineers and certified plant mechanics, unless they are professional mechanical engineers and have paid the corresponding fixed tax for mechanical engineers. (b) Fifty pesos: Land surveyors, chief mates, marine second engineers, registered nurses, chiropodists, tattooers, masseurs, pelotaris, jockeys, professional actors and actresses, stage performers, hostesses, statisticians, commercial stewards and stewardesses, flight attendants, insurance adjusters, dietitians and embalmers. DTAESI The Secretary of Finance shall include within the purview of the occupation tax other professions or callings not hereinabove enumerated which in the light of prevailing circumstances should properly be included therein and their corresponding tax rates. The tax imposed on such professions shall take effect two months after publication in a newspaper of general circulation. Every person legally authorized to practice his profession or calling shall pay the tax to the province where he practices his profession or pursues his calling, or where he maintains his principal office in cases where the person practices his profession or pursues his calling in several places: Provided, That such person who has paid the corresponding occupation tax as herein fixed shall be entitled to practice his profession or calling in all parts of the Philippines without being subject to any other national or local tax, license or fee for the practice of such profession or calling. SEIDAC Any individual or corporation employing a person shall require payment by that person of the privilege tax on occupation before employment and annually thereafter. The occupation tax shall be payable annually, on or before the thirty-first day of January. Any person first beginning an occupation or calling after the month of January must however pay the full tax before engaging therein. One line of occupation or calling does not become exempt by being conducted with some other occupation or calling for which the tax has been paid. Professionals exclusively employed in the government shall be exempt from the payment of this tax. The occupation tax shall be collected by the municipal treasurers and remitted to the provincial treasurer within ten treasurers following the end of the month of collection. Seventy per cent of the proceeds of the tax shall accrue to the general fund of the province and thirty per cent shall be divided equally among the municipalities. The provincial treasurer shall release the shares of the municipalities within thirty days following the remittance of the collections by the municipal treasurer. Any person subject to the occupation tax shall write or print in deeds, receipts, prescriptions, reports, books of accounts, plans and designs, surveys and maps, as the case may be, the number of the official receipt issued to him. Section 13. Amusement tax on admission. — The province shall impose a tax on admission to be collected from the proprietors, lessees, or operators of theaters, cinematographs, concert halls, circuses and other places of amusements at the following rates: (a) When the amount paid for admission is one peso or less, twenty per cent; and (b) When the amount paid for admission exceeds one peso, thirty per cent. In the case of theaters or cinematographs, the taxes herein prescribed shall first be deducted and withheld by the proprietors, lessees, or operators of the theaters or cinematographs and paid to the provincial treasurer concerned thru the municipal treasurer before the gross receipts are divided between the proprietors, lessees, or operators of the theaters or cinematographs and the distributors of the cinematographic films. The holding of operas, concerts, dramas, recitals, painting and art exhibitions, flowershows, musical programs, literary and oratorical presentations, except film exhibitions and radio or phonographic records thereof, shall be exempt from the payment of the taxes herein imposed. The taxes hereinabove imposed shall be due and payable within the first twenty days of the month following each quarter, by the proprietor, lessee, or operator concerned, and such taxes to be determined on the basis of a true and complete return of the amount of gross receipts derived during the preceding month. If the tax is not paid within the time fixed hereinabove, the taxpayer shall be subject to such surcharges, interests and penalties prescribed by this Code. In case of willful neglect to file the return and pay the tax within the time required or in case fraudulent return is filed or a false return is willfully made, the taxpayer shall be subject to a surcharge of fifty per cent of the correct amount of the tax due in addition to the interest and penalties provided by this Code. Section 14. Fees for sealing and licensing of weights and measures. — The province shall collect fees for the sealing and licensing of weights and measures in accordance with the following schedule: (a) For sealing linear metric measures: Measures not over one meter — one peso Measures over one meter — two pesos (b) For sealing metric measures of capacity: Measures not over ten liters — one peso Measures over ten liters — two pesos (c) For sealing metric instruments of weights: Those with a capacity of not more than thirty kilograms — two pesos SEIDAC Those with a capacity of more than thirty but not more than three hundred kilograms — three pesos Those with a capacity of more than three hundred but not more than three thousand kilograms — five pesos Those with a capacity of more than three thousand kilograms — six pesos. (d) For an apothecary balance or other balance of precision, the fee shall be doubled. (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 fifty centavos. The fees herein levied shall be paid at the place where the business is conducted. In the case of a peddler or similar itinerant vendor using only one weight or measure, he shall pay the fees in his place of residence. EHCaDS Municipal Treasurers are hereby required to keep full sets of secondary standards, in their offices for the use in testing of weights and measures. These secondary standards shall be compared with the fundamental standards in the National Institute of Science and Technology at least once a year. When found to be sufficiently accurate, the secondary standards shall be distinguished by label, tag, or seal, and shall be accompanied by a certificate showing the amount of its variation from the fundamental standards. If the variation is of sufficient magnitude to impair the utility of the instrument, it shall be destroyed in the National Institute of Science and Technology. The proceeds from these fees shall accrue entirely to the municipalities where collected. The provincial board shall prescribe the necessary regulations for the use of such weights and measures. Section 15. Tax on peddlers. — An annual tax on peddlers engaged in the sale of any merchandise or article of commerce within the province, at the rates not exceeding those fixed hereunder: Amount of tax per annum (a) Peddlers of any article or merchandise carried in trucks or any other motor vehicles P30.00 (b) Peddlers of any article merchandise carried in a motorized bicycle, tricycle or other motorized similar vehicles other than those specified in letter (a) above 15.00 (c) Peddlers of any article or merchandise carried in cart, carretela or other vehicles drawn by animals 10.00 (d) Peddlers of any article or merchandise carried on bicycle, pedicab or other similar vehicles 5.00 (e) Peddlers of any other article or merchandise carried by person 2.00 In addition to the above impositions, a peddler of textiles, jewelry, perfume and other luxury articles shall pay five pesos. Section 16. Rental fee for use of municipal waters, rivers, etc. as log pond. — Any provision of existing laws or rules to the contrary notwithstanding, the province may charge an annual rental fee for the use of municipal waters, rivers, lakes, and the like within its territorial jurisdiction as log pond at the rate not exceeding five centavos per square meter of water space occupied. SEIDAC Sixty per cent of the proceeds of the rentals shall accrue to the province and forty per cent to the municipality, or municipalities in equal shares, where the log pond is located. Section 17. Specific limitations on power. — Except as otherwise provided in this Code, the province shall not levy the following: (a) Business tax;. (b) Fishery rental and license fees; (c) Tax on articles subject to specific tax under the provisions of the National Internal Revenue Code; (d) Taxes and other impositions enumerated in Section 5, Chapter I of this Code; and (e) Municipal fees and charges under Section 20 of this Code. ARTICLE 2 Municipalities Section 18. Scope of powers. — Except as otherwise provided in this Code, the municipality may levy, among others, the taxes, fees, or charges provided in this Article, at rates not exceeding those fixed in the following sections.DSTE Section 19. Tax on business. — The municipality may impose a tax on businesses as follows: (a) Tax on the business of manufacturing, importing, exporting, producing, wholesaling or retailing of, or dealing in, any article of commerce of whatever kind or nature, except those for which fixed taxes are provided herein: With gross annual sales for the preceding Amount of tax calendar year in the amount of: per annum Less than P1,000.00 P10.00 P1,000.00 or more but less than P2,000.00 20.00 2,000.00 or more but less than 3,000.00 30.00 3,000.00 or more but less than 4,000.00 45.00 4,000.00 or more but less than 5,000.00 65.00 5,000.00 or more but less than 6,000.00 80.00 6,000.00 or more but less than 7,000.00 100.00 7,000.00 or more but less than 8,000.00 120.00 8,000.00 or more but less than 10,000.00 160.00 10,000.00 or more but less than 15,000.00 240.00 15,000.00 or more but less than 20,000.00 360.00 20,000.00 or more but less than 30,000.00 520.00 30,000.00 or more but less than 40,000.00 750.00 40,000.00 or more but less than 50,000.00 1,000.00 50,000.00 or more but less than 75,000.00 1,500.00 75,000.00 or more but less than 100,000.00 2,200.00 100,000.00 or more but less than 150,000.00 3,200.00 150,000.00 or more but less than 300,000.00 3,900.00 300,000.00 or more but less than 500,000.00 7,000.00 500,000.00 or more but less than 750,000.00 11,250.00 750,000.00 to 1,000,000.00 16,000.00 For every P50,000.00 or fraction thereof in excess of P1,000,000.00 million 200.00 In the case of newly started business, the tax shall be at the rate of not exceeding one-tenth of one per cent of the capital investment but in no case shall it be less than the minimum of P10.00 fixed above. The tax on the business of manufacturing, producing, or importing agricultural implements, fertilizers, medicinal drugs, and dairy products shall be one-half of the rates above-prescribed. SEIDAC For purposes of collection of this tax, manufacturers and producers maintaining or operating branch or sales offices elsewhere shall record the sale in the branch or sales offices making the sale and tax thereon shall accrue to the local government where the branch or sales office is located. In cases where there is no such branch or sales office in the locality where the sale is effected, the sale shall be duly recorded in the principal office and the tax shall accrue to the local government where said principal office is located. (b) On cafes, cafeterias, ice cream and other refreshment parlors, restaurants, soda fountain bars, carinderias or food caterers: With gross annual sales and/or receipts for Amount of tax the preceding calendar year in the amount of: per annum Less than P2,000.00 P30.00 P2,000.00 or more but less than P3,750.00 50.00 3,750.00 or more but less than 4,500.00 70.00 4,500.00 or more but less than 6,125.00 90.00 6,125.00 or more but less than 7,250.00 110.00 7,250.00 or more but less than 8,750.00 130.00 8,750.00 or more but less than 10,275.00 150.00 10,275.00 or more but less than 12,125.00 180.00 12,125.00 or more but less than 15,250.00 220.00 15,250.00 or more but less than 16,750.00 250.00 16,750.00 or more but less than 18,250.00 270.00 18,250.00 or more but less than 20,625.00 290.00 20,625.00 or more but less than 23,375.00 350.00 23,375.00 or more but less than 27,000.00 400.00 27,000.00 or more but less than 30,000.00 450.00 30,000.00 or more but less than 33,000.00 500.00 33,000.00 or more but less than 35,875.00 550.00 35,875.00 or more but less than 40,625.00 610.00 40,625.00 or more but less than 45,500.00 660.00 45,500.00 to 50,000.00 750.00 For every P1,000.00 or fraction thereof in excess of P50,000.00 5.00 In the case of newly started business, the tax shall be at the rate of not exceeding one-tenth of one per cent of the capital investment but in no case shall it be less than the minimum of P30.00 fixed above. In cases where a single person or juridical entity conducts or operates two or more of the related businesses mentioned in Subsection (a) or in Subsection (b) above, the computation of the tax shall be based on the combined total gross receipts of the said two or more related businesses. SEIDAC (c) On all business establishments principally rendering or offering to render services, such as repair and welding shops; service stations; painting shops; plastic lamination, photostatic, white/blue printing, recopying or duplicating services; photographic studios; tailor and dress shops; laundry shops; beauty parlors; battery charging shops; barber shops; assaying laboratories; advertising agencies; collecting agencies; funeral parlors; massage or therapeutic clinics; construction and/or repair shops of motor vehicles, animal-drawn vehicles, bicycles and/or tricycles; goldsmiths and silversmiths; shops for shearing animals; lathe machine shop; vaciador shops; upholstery shops; vulcanizing shops; stables; garages; parking lots and public warehouses and bodegas; With gross annual receipts for the preceding Amount of tax calendar year in the amount of: per annum Less than P5,000.00 P25.00 P5,000.00 or more but less than P10,000.00 56.00 10,000.00 or more but less than 15,000.00 125.00 15,000.00 or more but less than 20,000.00 218.00 20,000.00 or more but less than 30,000.00 375.00 30,000.00 or more but less than 40,000.00 612.00 40,000.00 or more but less than 50,000.00 900.00 50,000.00 or more but less than 75,000.00 1,406.00 75,000.00 or more but less than 100,000.00 2,187.50 100,000.00 or more but less than 150,000.00 3,437.50 150,000.00 or more but less than 200,000.00 5,250.00 200,000.00 or more but less than 250,000.00 7,312.50 250,000.00 or more but less than 300,000.00 9,625.00 300,000.00 or more but less than 400,000.00 13,125.00 400,000.00 to 500,000.00 18,000.00 For every P10,000.00 or fraction thereof in excess of 500,000.00 100.00 In the case of newly started business, the tax shall be at the rate of not exceeding one-tenth of one per cent of the capital investment but in no case shall it be less than the minimum of P25.00 fixed above. (d) On the business of brewers, rectifiers, distillers, and repackers of liquors, distilled spirits and/or wines: Amount of tax per annum (1) Wholesale, dealers in foreign liquors P800.00 (2) Wholesale dealers in domestic liquors 400.00 (3) Retail dealers in foreign liquors 200.00 (4) Retail dealers in domestic liquors 100.00 (5) Brewers 2,000.00 (6) Distillers of spirits 1,500.00 (7) Rectifiers of distilled spirits 1,500.00 (8) Repackers of wine and distilled spirits 1,500.00 (9) Retail dealers in vino liquors 50.00 (10) Retail dealers in fermented liquors 80.00 (11) Wholesale dealers in fermented liquors 200.00 (12) Retail peddlers of distilled, manufactured or fermented liquors 160.00 (13) Wholesale peddlers of distilled, manufactured or fermented liquors 200.00 (14) Retail dealers in tuba, basi and/or tapuy 50.00 (e) Tax on tobacco dealers: (1) Retail leaf tobacco dealers 50.00 (2) Wholesale leaf tobacco dealers 200.00 (3) Retail tobacco dealers 50.00 (4) Wholesale tobacco dealers 200.00 (5) Retail peddlers of manufactured tobacco 50.00 (6) Wholesale peddlers of manufactured tobacco 200.00 (f) Tax on amusement devices: (1) Each jukebox machine 100.00 (2) Each machine or apparatus for visual entertainment 50.00 (3) Each apparatus for weighing persons 30.00 (g) On amusement places wherein the customers thereof actively participate without making bets or wagers, including but not limited to, the following: Amount of tax per annum (1) Night and day clubs P6,000.00 (2) Night clubs or day clubs 4,000.00 (3) Cocktail lounges or bars 1,600.00 (4) Cabarets or dance halls 1,000.00 (5) Skating rinks 500.00 (6) Bath houses, swimming pools, resorts and other similar places 300.00 (7) Steam baths, saunas and other similar establishments, per cubicle 100.00 (8) Billiard and pool halls: For the first table 50.00 For each additional table 20.00 (9) Bowling alleys: Automatic, per lane 100.00 Non-automatic, per lane 80.00 (10) Circuses, carnivals, and the like — P40.00 per day far the first ten days and P5.00 per day thereafter (11) Merry-go-rounds, roller-coasters, ferries wheels, swings, shooting galleries, and other similar contrivances — for each contrivance, P10.00 per day for the first ten days and P2.00 per day thereafter. (12) Theaters and cinematographs: Itinerant operators, P10.00 per day With orchestra only with seating capacity of less than 500.00 persons 500.00 With balcony and orchestra with seating capacity of from 500 to 999 persons 800.00 With balcony and orchestra with seating capacity of 1,000 persons and above 1,000.00 With lodge, balcony and orchestra 1,500.00 Plus: Amusement tax of P0.05 per admission payable to the municipal treasurer within twenty days next following business day An additional tax not exceeding one hundred per cent of the rates hereinabove fixed shall be imposed on theaters and cinematographs which arer-conditioned. SEIDAC (13) Boxing stadium P300.00 (14) Boxing contests, P100.00 each night plus an amusement tax of P0.05 per admission ticket payable to the municipal treasurer next following business day (15) Race track for conducting horse races 2,000.00 Per day or fraction thereof — P50.00 (16) Cockpits: 3,000.00 Per cockfight — Ordinary — P3.00 Per cockfight — Derby — P10.00 Holiday of international derby cockfight, per day — P2,000.00 Per cockfight, international derby — P100.00 (h) On pawnshops: Amount of tax per annum With capital of — Less than P50,000.00 P1,000.00 P50,000.00 or more but less than P100,000.00 1,500.00 P100,000.00 or more but less than P200,000.00 2,000.00 P200,000.00 or more 4,000.00 (i) On boarding houses with accommodations for — Amount of tax per annum Less than 10 boarders P20.00 10 to 19 boarders 30.00 20 to 39 boarders 40.00 40 or more boarders 50.00 (j) Tax on lodging houses with accommodations for — Less than 15 lodgers 600.00 15 to 24 lodgers 900.00 25 or more lodgers 1,200.00 (k) Tax on hotels and motels based on gross receipts for the preceding quarter at the following rates: Amount of tax Gross quarterly receipts per quarter Less than P2,500.00 P15.00 P2,500.00 or more but less than P5,000.00 P23.00 5,000.00 or more but less than 7,500.00 32.00 7,500.00 or more but less than 10,000.00 40.00 10,000.00 or more but less than 12,500.00 48.00 12,500.00 or more but less than 15,000.00 56.00 15,000.00 or more but less than 17,500.00 64.00 17,500.00 or more but less than 20,000.00 72.00 20,000.00 or more but less than 22,500.00 80.00 22,500.00 or more but less than 25,000.00 88.00 25,000.00 or more but less than 30,000.00 107.00 30,000.00 or more but less than 35,000.00 126.00 35,000.00 or more but less than 40,000.00 145.00 40,000.00 or more but less than 45,000.00 164.00 45,000.00 or more but less than 50,000.00 183.00 50,000.00 or more but less than 55,000.00 202.00 55,000.00 or more but less than 60,000.00 221.00 60,000.00 or more but less than 65,000.00 240.00 65,000.00 or more but less than 70,000.00 259.00 70,000.00 or more but less than 75,000.00 278.00 75,000.00 or more but less than 82,500.00 296.00 82,500:00 or more but less than 90,000.00 314.00 90,000.00 or more but less than 97,500.00 332.00 97,500.00 or more but less than 105,000.00 350.00 105,000.00 or more but less than 112,500.00 368.00 112,500.00 or more but less than 120,000.00 386.00 120,000.00 or more but less than 127,500.00 404.00 127,500.00 or more but less than 135,000.00 422.00 135,000.00 or more but less than 142,500.00 440.00 142,500.00 or more but less than 150,000.00 458.00 150,000.00 or more but less than 160,000.00 478.00 160,000.00 or more but less than 170,000.00 498.00 170,000.00 or more but less than 180,000.00 518.00 180,000.00 or more but less than 190,000.00 538.00 190,000.00 or more but less than 200,000.00 558.00 200,000.00 or more but less than 210,000.00 578.00 210,000.00 or more but less than 220,000.00 598.00 220,000.00 or more but less than 230,000.00 618.00 230,000.00 or more but less than 240,000.00 638.00 240,000.00 or more but less than 250,000.00 658.00 250,000.00 or more but less than 275,000.00 700.00 275,000.00 or more but less than 300,000.00 742.00 300,000.00 or more but less than 325,000.00 783.00 325,000.00 or more but less than 350,000.00 827.00 350,000.00 or more but less than 375,000.00 889.00 375,000.00 or more but less than 400,000.00 911.00 400,000.00 or more but less than 425,000.00 953.00 425,000.00 or more but less than 450,000.00 995.00 450,000.00 or more but less than 475,000.00 1,037.00 475,000.00 to 500,000.00 1,079.00 For every P1,000.00 or fraction thereof in excess of P500,000.00 1.00 In the case of a newly started business, the tax shall not be less than the minimum of P15.00 prescribed above. SEIDAC (l) On private detective or security agency P50.00 per annum (m) On real estate dealers: (1) Subdivision operators: Per square meter P0.01 per annum The computation of the tax on subdivision operators shall be based only on the total area of the remaining lots titled in the name of the subdivision operator. (2) Lessors of real estate based on gross receipts for the preceding year, at rates not exceeding the following: Amount of tax per annum Less than P1,000.00 Exempt P1,000.00 or more but less than P4,000.00 P20.00 4,000.00 or more but less than 10,000.00 50.00 10,000.00 or more but less than 20,000.00 150.00 20,000.00 or more but less than 30,000.00 300.00 30,000.00 to 50,000.00 500.00 For every P1,000.00 in excess of P50,000.00 5.00 In the case of a newly started business of lessors of real estate, the tax shall not be less than the minimum of P20.00 fixed above. (n) On golf links P1,000.00 per annum (o) On fishponds or fish breeding grounds, per hectare or fraction thereof, P50.00 per annum (p) Tax on private cemeteries and memorial parks: Amount of tax per annum (1) Less than 2 hectares P500.00 (2) 2 hectares to 5 hectares 750.00 (3) More than 5 hectares 1,000.00 (q) Taxes on billboards, signboards and advertisements: (1) Billboards or signboards for advertisement of business, per square meter or fraction thereof: Single face 10.00 Double face 20.00 (2) Billboards or signs for professionals, per square meter or fraction thereof — 8.00 (3) Billboards, signs or advertisements for business and professions painted on any building or structure or otherwise separated or detached therefrom, per square meter or fraction thereof — 9.00 (4) Advertisements by means of placards, per square meter or fraction thereof — 9.00 (5) Advertisements for business or profession by means of slides in movies payable by owners of moviehouses — 100.00 In addition to the taxes provided above under items (1) to (5), inclusive, for the use of electric or neon lights in billboards, per square foot or fraction thereof — 10.00 (6) Mass display of signs: Amount of tax per quarter or fraction thereof From 100 to 250 display signs — P300.00 From 251 to 500 display signs — 450.00 From 501 to 750 display signs — 550.00 From 751 to 1000 display signs — 700.00 1001 or more display signs — 1,500.00 (7) Advertisement by means of vehicles, balloons, kite, etc.: Per day or fraction — P40.00 Per week or fraction — 60.00 Per month or fraction — 80.00 Signs, signboards, billboards and advertisements displayed at the place where the profession or business advertised is conducted shall be exempt from the tax herein provided. CHTcSE Section 20. Fees and charges. — The municipality may collect the following fees and charges, among others, at rates not exceeding those enumerated hereunder: (a) Cart and sledge registration fee, per annum P12.00 (b) Circus or menagerie, parades, and other parades using banners, floats or musical instruments, except civic and military parades and religious procession, P50.00 per day (c) Registration fees on large cattle: (1) Certificate of. ownership 1.00 (2) Certificate of transfer 2.00 (d) Building permit fee: (1) Construction of residential buildings costing: Not exceeding P3,000.00 10.00 For each succeeding P1,000.00 or fraction thereof 2.00 (2) Construction of commercial or industrial building costing: Not exceeding P5,000.00 25.00 For each succeeding P1,000.00 or fraction thereof 4.00 (3) Residential building repairs costing: Less than P500.00 Exempt P500.00 but not exceeding P1,000.00 2.00 For each succeeding P500.00 or fraction thereof 1.00 (4) Commercial or industrial building repairs costing: Not exceeding P1,000.00 5.00 For each succeeding P1,000.00 or fraction thereof 2.00 (5) Construction and repairs of other structures: Same rates as those fixed under items (1), (2), (3) or (4) above. (e) Marriage fees: (1) Application fee 10.00 (2) License fee 2.00 (3) Solemnization fee 5.00 (f) Registration fees on the civil status of persons — For the registration of documents and for certified copies of documents on file in the office of the local civil registrar: (1) Per registration of legitimation 5.00 (2) Per registration of an adoption 5.00 (3) Per registration of an annulment of marriage 15.00 (4) Per registration of a divorce 15.00 (5) Per registration of a naturalization 30.00 (6) Per registration of a change of name 5.00 (7) For certified copies of any document in the register, for each 100 wards 1.00 The civil registrar may issue certified copies of documents free of charge for official use at the request of a competent court or other government agency. The issuance of certified copies of birth certificates of children reaching school age when such certificates are required for admission to the primary grades of the public schools shall be considered official and given free of charge: (g) Secretary's fees — For the issuance of copies of official records and documents; (1) For every 100 words or fraction thereof, typewritten (not including the certificate and any notation) P1.00 (2) Where the copy, to be furnished is in a printed form, in whole or in part, for each page (double this fee if there are two pages in a sheet) 2.00 (3) For each certificate of correctness (with seal of office) written on the copy or attached thereto 2.00 (4) For copies furnished other bureaus, offices and branches of the government for official business (except those, copies required by the court at the request of litigants, in which case charges should be made in accordance with the above schedule) Free (5) For certifying the official act of a municipal judge or other certificate (judicial), with seal 2.00 (6) For certified copies of any paper, records, decree, judgment or entry of which any person is entitled to demand and receive a copy (in connection with judicial proceedings), for each 100 words 1.00 (7) Xerox or any other copy produced by copying machine, per page 2.00 (8) Photo, copy, per page 5.00 (h) Police clearance fee, per certificate issued: (1) For employment, scholarships, study grants and other purposes not hereunder specified 2.00 (2) For firearms permit application 20.00 (3) For change of name 20.00 (4) For passport or visa application 30.00 (5) For application for Filipino citizenship 100.00 (i) Fees for the impounding and/or sale of astray animals, including cost of feeds: (1) Large cattle, per day 10.00 (2) All other animals, per day 5.00 (j) Burial permit fee 1.00 (k) Fee for exhumation of cadaver 1.00 (l) Fee for removal of cadaver 3.00 (m) Dog license fee, per annum 2.00 (n) Bicycle permit fee, per annum 5.00 Section 21. Fishery rentals or fees. — Municipalities, in the exercise of their authority to grant exclusive fishery rights and license individual fishing gears in municipal waters, may levy or fix rentals or fees therefor in accordance with the provisions of this section in conjunction with other operative laws and regulations on municipal fisheries. (a) Municipal waters. — Municipal waters includes not only streams, lakes and tidal waters included within the municipality, not being the subject of private ownership, and not comprised within national parks, public forests, timber lands, forest reserves, or fishery reserves, but also marine waters included between two lines drawn perpendicularly to the general coastline from points where the boundary lines of the municipality or city touch the sea at low tide and a third parallel with the general coastline and distant from it three nautical miles. Where two municipalities are so situated on the opposite shores that there is less than six nautical miles of marine waters between them, the third line shall be a line equally distant from the opposite shores of the respective municipalities. AaITCH (b) Grant of fishery rights and licensing of fishing vessels. — Pursuant to the authority of the municipality, the municipal council may: (1) Grant he exclusive fishery rights to erect fish corrals, operate fishponds or oyster beds, or take or catch bangus fry or kawag-kawag or fry of other species for propagation, by public auction, within definite portion or area of the municipal waters, for which purpose the council shall divide the municipal waters. into fishing zones with fixed areas and boundaries and minimum annual rental for each zone; (2) Grant the privilege of taking fish from municipal waters by nets, traps or other fishing gears to persons qualified under the provisions of this Section and other existing laws on municipal fisheries; (3) Issue licenses for the operation of fishing vessels of three (3) tons or less, for which purpose the council is empowered to promulgate, subject to the approval of the Secretary of Agriculture and Natural Resources, rules and regulations regarding the issuance of such licenses to qualified applicants under existing law. A licensee of any locality shall not fish in the municipal waters of another locality without first securing the necessary license from, and paying the corresponding taxes and fees therefor to, the latter municipality. Deep-sea fishermen duly licensed under Section 18, of Act 4003, as amended, may be allowed to fish in municipal waters if they secure the necessary license therefor from the municipal authorities concerned and pay the corresponding taxes or fees. (c) Issuance of individual licenses in case no bidders opt to lease fishing zones. — If, after two notices for the grant of exclusive fishery rights thru public auction, no interested bidders opt to lease any fishing zone within the municipal waters, the municipal council is authorized to grant the privilege of erecting fish corrals, operating fishponds or oyster culture beds, or catching bangus fry or kawag-kawag within a definite area or portion of the municipal waters to individuals upon payment of license fees therefor at the rate not exceeding those fixed hereunder: (1) Fish corrals: Annual fee Less than 3 meters deep P30.00 3 meters deep or more but less than 5 meters deep 60.00 5 meters deep or more but less than 8 meters deep 200.00 8 meters deep or more but less than 10 meters deep 360.00 10 meters deep or more but less than 15 meters deep 500.00 15 meters deep or more 800.00 (2) Operation of fishponds or oyster culture beds: Per hectare P10.00 (3) Catching bangus fry or kawag-kawag: Less than 1,000 square meters 500.00 1,000 sq. m. or more but less than 2,000 sq. m. 800.00 2,000 sq. m. or more but less than 4,000 sq. m. 1,500.00 4,000 sq. m. or more but less than 6,000 sq. m. 2,200.00 6,000 sq. m. or more but less than 8,000 sq. m. 3,000.00 8,000 square meters or over 4,000.00 (d) Privilege of residents to take fish in municipal waters. — Any person who is not a grantee of a license or privilege to engage in commercial fishing shall be allowed to fish for domestic use, in any municipal waters, in case no communal fishery therein has been established: Provided, however, That in no case shall fishing be allowed within two hundred meters from a fish corral licensed by the city or municipality: And provided, further, That no fish caught under this privilege shall be sold. AaITCH Section 22. Specific limitations on power. — Except as otherwise provided in this Code, the municipality shall not levy the following: (a) Taxes, fees, and charges that the province or city is authorized to levy in this Code; (b) Taxes on articles, subject to specific tax under the provisions of the National Internal Revenue Code; and (c) Taxes and other impositions enumerated in Section 5, Chapter I of this Code. ARTICLE 3 Cities Section 23. Scope of power. — Except as otherwise provided in this Code, the city may levy and collect, among others, any of the taxes, fees and other impositions that the province or the municipality may levy and collect. The exercise of the taxing powers of the city extends to the taxes, fees and other impositions mentioned in Sections 12, 13, 14, 15 and 16 of this Code which the city shall also impose and collect, to the exclusion of the national and municipal governments. The rates of the taxes, fees, or other impositions that the city shall fix may exceed the maximum rates allowed for the province or municipality by not more than fifty per cent, except the rates of the taxes and fees provided in Sections 12, 13, 14 in Chapter II of this Code which shall be uniform for the province and the city. In lieu of the graduated fixed tax prescribed under Section 19 of this Code as read in relation with this Section, the city may impose a percentage tax on the sales of non-essential commodities at the rate of not exceeding two per cent and on the sales of essential commodities at the rate of not exceeding one per cent. In no case, however, shall the city impose both the graduated fixed tax and the percentage tax on the same subject. For purposes of this tax, the following shall be considered essential commodities: (a) Rice, corn, wheat flour, meat, milk, fish, sugar, salt and other agricultural, marine and fresh-water products; (b) Laundry soap, medicine and household remedies; (c) Locally manufactured ordinary fabrics and canned foodstuffs; (d) Commodities covered by the Price Control Law; and (e) Such other related and similar products necessary to human life and well-being. The city may levy any tax, fee or other imposition not specifically enumerated or otherwise provided for in this Code, subject to the provisions of Sections 49 and 50 of this Code. AaITCH Section 24. Additional taxing powers. — Nothing herein shall be construed as prohibiting the city from levying taxes on articles subject to specific tax under the provisions of the National Internal Revenue Code but in case shall the rate of the specific tax imposed by the city on such articles exceed twenty-five per cent of the rates provided in the National Internal Revenue Code. Section 25. Specific limitation on power. — Except as otherwise provided in this Code, the city shall not levy the taxes and other impositions enumerated in Section 5, Chapter I of this Code. ARTICLE 4 Barrios Section 26. Scope of power. — Except as otherwise authorized, the exercise of the taxing and other revenue-raising powers of the barrio is hereby limited to the taxes, fees, charges, and contributions mentioned in this Article. Section 27. License taxes and fees. — A barrio may levy taxes or fees on the following, at rates that shall not exceed twenty-five per cent, in the case of a barrio in a municipality, and ten per cent, in the case of barrio in the city, of a similar tax or fee already imposed by the city or municipality: (a) Stores and signs, signboards and billboards displayed or maintained in any place exposed to public view, except those displayed at the place where the profession or business advertised is conducted; and (b) Gamecocks owned by residents of the barrios and on the cockfights conducted therein. Nothing herein shall be construed as to authorize the barrio council to permit cockfights. Section 28. Service charges. — Barrios may collect reasonable charges for services rendered in connection with the regulation of the use of barrio-owned properties or service facilities such as palay, copra or tobacco drier and the like. Section 29. Contributions. — In addition to the above-specified taxing and other revenue-raising powers, the barrio council may solicit monies, materials, and other contributions from the following sources: (a) Monies, materials and voluntary labor for specific public works and cooperative enterprises of the barrio raised from residents, landholders, producers, and merchants of the barrio; (b) Monies from grants-in-aid, subsidies, contributions, and revenue made available to barrios from municipal, provincial or national funds; and (c) Monies from private agencies and individuals. AaITCH ARTICLE 5 Common Revenue-Raising Powers Section 30. Market fees. — Local governments may collect fees or rentals for the occupancy or use of public markets and premises in accordance with the provisions of this Section. (a) Subdivision of market building and rates of fees and rentals therefor. — The public market shall be subdivided into sections with each section housing one class or group of allied goods, commodities or merchandise. The local board or council shall fix for each section, reasonable rates of fees or rentals per square meter of space per month and/or day. In case there are several market buildings, or pavilions each one of them shall be given a number or other designation for better identification. (b)& |