AN ORDINANCE REVISING THE LEVY, ASSESSMENT AND COLLECTION OF TAXES, FEES CHARGES AND OTHER IMPOSITIONS IN THE MUNICIPALITY OF MARIBOJOC, BOHOL

Be it ordained by the Municipal Sangguniang Bayan of Maribojoc, Bohol, that:

CHAPTER 1 – GENERAL PROVISIONS

Article A – Title and Scope

SECTION 1A.01: Title – This Ordinance shall be known as THE REVENUE CODE OF MARIBOJOC, BOHOL, BOHOL.

SECTION 1A.02: Scope – This Code shall govern the levy, assessment and collection of taxes, fees, charges and other revenues, within the jurisdiction of the Municipality of Maribojoc, Province of Bohol.

Article B – Definitions and Rules of Construction

SECTION 1B.01: Definitions – When used in this Code:

(a) Agricultural products – 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, and all kinds of fish; poultry, livestock and animal products another in their original form or when preserved in a more convenient and marketable forms through the simple processes of freezing, drying, salting, smoking and stripping.
(b) 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.
(c) Charges – refers to pecuniary liability, as rents or fees against property, persons or organizations.
(d) Confiscatory – is that which amounts to undue seizure or forfeiture of private property in favor of the public treasury.
(e) Corporation – includes joint-stock company, partnership, association, insurance company, or any other jurisdical entity, no matter how created.
(f) Excessive – means that which is characterized by whatever is notably greater that what is moderate, reasonable. proper, usual, necessary and just.
(g) Fees – means a charge fixed by law or agency for the service of a public officer.
(h) Levy – means an imposition or collection of an assessment, tax tribute of fine.
(i) Local Government – includes provinces, cities, municipalities and barangays.
(j) License or Permit – is a right or permission granted in a accordance or occupation or to engage in some transaction.
(k) Motor Vehicle – means any vehicle propelled by any power other than muscular power using the public roads, but excepting roads rollers, trolley cars, street sweepers, sprinkles, lawn mowers, bulldozers, graders, fork-lifts, amphibian trucks, and cranes if not used on public roads, vehicles which run only on rails or trucks and tractors, trailers and traction engines of all kinds used exclusively for agricultural purposes.
(l) Operator – includes the owner, manager, administrator, or any other person who operates or is responsible for the operation of business establishment or undertaking.
(m) Oppressive – means unreasonably burdensome, unjustly severe or hars.
(n) 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.
(o) Privilege – means a right or immunity granted as peculiar benefit, advantage or favor.
(p) Rental – means the value of the consideration, whether in money or otherwise, given for the enjoyment or use of a thing.
(q) 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 judicial 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.
(r) Revenue – includes, taxes fees or charges that a state or its political subdivision collects and receives into the treasury for public purposes.
(s) Services – means the duties, work of functions performed or discharged by a government officer, or by a private persons contracted by the government as the case may be.
(t) Tax – means an enforced contribution, usually monetary in form, levied by the lawmaking body on persons and property subject to its jurisdiction for the precise purpose of supporting governmental needs.
(u) Unjust – means deficient in justice and fairness.
(v) Vessel – includes every sort of boat, crafts or other artificial contrivance used, or capable of being used, as a means of transportation of water.
(w) Wharfage – means a fee assessed against the cargo of a vessel engaged in foreign or domestic trade based on the quantity, weight to measure received and / or discharged by such vessel.
(x) Wholesale – means a sale where the purchaser buys the commodities for resale, regardless of the quantity of the transaction.

SECTION 1B.02: Rules of Construction – In construing provisions of this Code, the following rules of construction shall be observed unless inconsistent with the manifest intent of the said provisions.

(a) General Rule – all words and phrase shall be construed and understood according to the common and approved usage of the language; but technical words and phrases and available for production, as well as the aperture service facilities, together with all other equipment designed for the essential to its manufacturing, industrial or agricultural purposes.
(b) Market Value – is designed as the highest price estimate in the money which the property will buy if exposed for with knowledge of all the uses and for which it is capable of being and a welling buyer would buy, neither normal pressure.”
(c) Mineral land – are those lands in which minerals exist insufficient quantity or grade to justify the necessary expenditures to be inserted in extracting and utilizing such minerals.
(d) Residential land – and principally devoted to habitation.

SECTION 2A.02: Imposition of Tax – There is hereby imposed annually an ad valoren tax of one-half of one percent (0.05%) of the assessed value of all lanes, buildings, machinery, and other improvements located in the Municipality of Maribojoc, Province of Bohol, except as hereinafter provided.

The provisions of Presidential Decree No. 464, and other pertinent laws shall apply in the determination of the assessed value of real properties.

SECTION 2A.03: Exemptions – The following shall be exempt from taxation from taxation:

(a) Real property owned by the Republic of the Philippines or any of its political subdivision and any government owned corporation so exempt by its chapter: Provided; however, that this exemption shall not apply to real property of the above-named entities, the beneficial use of which has been granted for consideration or otherwise, to a taxable person.
(b) Non-profit cemeteries or burial grounds.
(c) Charitable institutions, churches, personages or convents appurtenant thereto, osques, and all lands buildings and improvement actually, directly and exclusively used for religious or charitable purposes.
(d) Real property in the Municipality of Maribojoc belonging to a single owner when its entire assesses valuation is not an excess of five hundred pesos (P500.00)
(e) Land acquired by grant, purchase or lease from the public domain for conversion into dairy farms for a period of five years from the time of each conversion.
(f) Machinery of a new preferred industry as certified by the Board of Investments used or operated for industrial manufacturing or mining purpose, during the first three years of the operation of the machinery.

The provisions hereof, not withstanding, depreciation shall be made for machinery at a rate not exceeding ten percent of its original cost or its replacement or reproduction cost (new), as the case may be for each year of use: Provided, that the remaining value for all kinds of machinery shall be fixed at not less than twenty percent of such original or replacement cost for so long as the machinery is useful and in operation. Such other which may have required a peculiar or appropriate meaning in the Code shall be construed and understood according to such technical, peculiar to operate meaning.
(b) Gender and Number – Every word in the Code importing the masculine gender shall extend to females and males. Every word importing the singular number shall extend and apply to several persons or things as well.
(c) Reasonable Time – In all cases where any act is required to be done within a reasonable time, the same shall be deemed to mean such time as may be necessary for the prompt performance of the act.
(d) Computation of Time – The time within which an act is to be done as provided in this Code or in any rule or regulation issued pursuant to the provisions thereof when expressed in days, shall be computed by excluding the first day and including the last day, except when the last day falls on a Sunday or holiday in which case the same shall be excluded from the computation and he day following shall be considered the last day.
(e) Conflicting Provisions of Chapters or Articles – If the provisions of different chapters or articles conflict with or contravene each other, the provisions of each chapter or articles shall prevail as to specific matters and questions involved therein.
(f) Conflicting Provisions of Sections – If the provisions of different sections in the same article or chapter conflict with each other the provisions of the section which is last in point of sequence shall prevail.

CHAPTER II – MUNICIPAL TAXES

Article C. Real Property Taxes

SECTION 2A.03: Definitions – Then used in this Code:
(a) Ad Valoren Tax – is a levy on real property determined affixed proportion of the value of the property.
(b) Agricultural Land – a land devoted principally to the raising of crops such as rice, corn, sugar, sugar cane, tobacco, coconut etc. pasturing, dairying, inland fishery, salt-asking, and other agricultural uses, including timberlands and forest lands.
(c) Assessment – the act or process of determining the value of property, or proportion thereof, subject to tax, including the discovery, listing and appraisal of properties.
(d) Assesses Value – the value places on taxable property by the assessor for ad valoren tax purposes. The assesses value when multiplied by the tax rate will produce the amount of tax due. It is synonymous to “taxable value”.
(e) Commercial land – land devoted principally to commercial purposes and generally for the object of profit.
(f) Improvements – is a valuable addition made to property or an amelioration in its condition, amounting to more than repairs or replacement of waste, costing labor or capital and intended to enhance its value, beauty or utility or to adapt it for new or further purposes.
(g) Industrial Land – land devoted principally to industry as capital investment.
(h) Machinery – shall embrace machines, mechanical contrivances, instruments, appliances and apparatus attached contrivances, instruments, appliances and apparatus attached it includes the physical facilities.
(i) Perenial trees and plants of economic value except where the land upon which they grow is planted principally to such growth.
(j) Non-stock or non-profit educational institutions owning real property, the total assessed value of which does not exceed P30,000 and educational foundations organized under Republic Act 6055.
(k) Real property exempt under other laws.
All the properties mentioned in this Section shall be valued for purposes of assessment and record shall be kept thereof as in other cases.

SECTION 2A.04: Time and Manner of Payments – All taxes on real property for any year shall be due and payable in four (4) equal installments, the first installment on or before March 31, the second installment on or before une 30, and the third installment on or before September 30, and the last installment on or before December 31, the basic tax and the additional one percent (1.00%) realty tax levied under Republic Act No. 5447 must be collected together and, in case only a portion of the tax is paid, such payment must be deemed o apply to both.

SECTION 2A.05: Administrative Provisions – For the Administration of the real property tax, the applicable provisions of Presidential Decree No. 464 and other pertinent laws shall apply.

SECTION 2A.06: Penalty – Failure to pay the real property tax before the expiration of the date for the payment without penalty of the quarterly installment thereof, shall subject the taxpayer to the payment of a penalty equivalent to two percent (2.00%) on the amount of the delinquent tax for each month of delinquency or fraction thereof until the delinquent tax shall have been fully paid: Provided, that in no case shall the total penalty exceed twenty-four percent (24%) of the delinquent tax.

SECTION 2A.07: Applicability Clause – The pertinent provisions of Republic Act No. 5447, PD No. 464, and such other pertinent laws shall apply to all maters affecting real property taxation.

Article B – Tax On Business

SECTION 2B.01: Definitions – When used in this Code:

(a) Amusement – is a pleasurable diversion and entertainment. It is synonymous to recreation, relaxation, avocation, pastime or fun.
(b) Amusement places – includes theaters, cinematographs concern 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.
(c) Boarding house – includes any house where boarders are accepted for compensation by the week or month, and where meals are served to boarders only.
(d) Brower – includes all persons who manufacture fermented liquors or any description for sale or delivery to others, but does not includes manufacturers of tuba, basi, tapuy or similar domestic fermented liquors, whose daily production does not exceed two hundred gauge liters.
(e) Business – means commercial activity customarily a means of livelihood and typically involving of judgment and power of decision.
(f) Business Agent – (agente de negocios) includes all persons agents of other in the transaction of conduct collecting advertising employment, or private detectiveagencies.
(g) Capital Investment – is the capital which a person puts in any on which he contributes to the common stock holder, partnership, corporation, or any other juridical entity or association.
(h) Carenderia – refers to any public eating place where foods already are served at a price.
(i) Collecting Agency – includes any person other than a practicing attorney-at-law engaged in the business of collecting of debts or liabilities places in his hands, for said collection or suit, but subscribers or customers applying and paying therefore; while a mercantile Agency in 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 therefore.
(j) Contractor – is deemed synonymous with the term “Builder” and hence, any person who undertakes of offers to undertake or purports to have the capacity to undertake submits a bid to, or does himself or by or through others, construct, alter, repair, add to, subtract from improve, move, wreck or demolish any building, highway, road rail road, excavation or other structures, project, development or improvement, or to do any part thereof, including the erection of scaffolding of other structures or works in connection therewith. The term contractor includes sub-contractor and specially contractor.
(k) Compounder – comprises every person who, without rectifying, purifying, or refining distilled spirits, shall by mixing such spirits, wine, or other liquor with any materials except water, manufacture any intoxicating beverage whatever.
(l) Dealer – means one whose business it is to buy and sell merchandize, goods, and chattels, as a merchant. He stands immediately between the producers 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.
(m) Distillers of Spirits – comprises all who distill spirituous liquors by original continuous distillation from mash, worst, wash sap, or syrup through continue closed vessels and pipes until the manufacturer thereof is complete.
(n) Gross receipts – includes all monies and properties received in consideration or 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.
(o) Hotel – includes any house or building or portion thereof, in which any person may be regularly harbored or received as transients or guests. A hotel shall be considered as living quarters and shall have the privilege to accept any number or guest and to serve food to the guests therein.
(p) 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.
(q) Manufacturer – includes every person who, for the purpose of sale or distribution to others and not for his own use or consumption, by chemical process 1 alters the exterior, texture or form, or inner substance of any raw materials, so manufactured or partially manufactured products in such manner as to prepare it for a special use of uses to which it could not have been put in its original condition;
2 alters the quantity of any such raw materials, or manufactured or partially manufactured products as to reduce it to marketable shape or prepare it for any use or industry 3 combines any raw materials or manufactured or partially some or of a different kind in such manner that the finished products of such process or manufacture can be put to a special used or uses to which such materials, or manufactured or partially manufactured products in its original condition could not have bee put.
(r) Manufacturer of Cigars and Cigarettes – includes those whose business it is to make or manufacture cigars or cigarettes or both for sale or who employ others to make or manufacturer cigars or cigarettes for sale; but the terms does not include artisans or apprecentices employed to make cigars or cigarettes from materials supplied by the employer, the latter being lawfully engaged in the manufacturer of cigars and cigarettes.
(s) Manufacturer or Tobacco – includes every person whose business it is to manufacture tobacco or snuff, whether such manufacturer be by cutting, pressing, grinding, or rubbing any raw or leaf tobacco or otherwise preparing raw or leaf tobacco, or manufactured, or partially manufacture tobacco and snuff, or putting of for consumption scraps refuse, or stems of tobacco resulting from any waste by sitting, twisting, screening or by any other process.
(t) Market premesis – refer 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.
(u) 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 terms loans for specific purposes.
(v) Motel – includes any house or buildings, 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 garages where such transients or guests may park their motor vehicles.
(w) Occupation – means one’s regular business or employment or any activity which principally takes up ones time. It includes any calling business, trade, profession or vocation.
(x) Peddlers – means any person who other for himself or on commission travels, from place to place and sold his goods or offers to sell and deliver the same. Whether a peddler is a new wholesale peddler or a retail peddler of a domestic fermented liquors) for the purpose of resale regardless of quantity.
(kk) Wholessale 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 larger quantities than five liters at any one time, or who sells or offers the same for sale for the purpose of resale irrespective quantity.
(ll) Wholesale tobacco dealer – comprehends every person who for himself or on commission sells or offers for sale cigars, cigarettes or manufactured tobacco in larger quantities than two hundred cigars, weight hundred cigarettes or five kilos of manufactured tobacco at any one time, or who sells or offers the some for the purpose of resale regardless of quantity “retail tobacco dealer” comprehends every person who for himself or on commission sells or offers for sale nor more than two hundred cigars, not more than eight hundred cigarettes or not more than five kilos of manufactured tobacco at any one time and not for resale.

SECTION 2B.02: Imposition of Tax – There shall e imposed of every person who established, operates, conducts, or maintain within the jurisdiction of Maribojoc, Bohol any of the businesses, trades, or activities of similar nature, specified in this Chapter, an annual business tax in the amount thereof.

The payment of any internal revenue privilege tax in any municipality or city shall not exempt the licenses from the tax impose herein.

(a) Rate of Tax – The tax on manufacturers, importers, or producers of any article of commerce of whatever kind of nature, including brewer, distillers, rectifiers, repackers and compounder of liquors, distilled spirits, and/or wines shall be computed on the gross sales for the preceding calendar year in accordance with the following schedule.

Rate of Tax Per Annum

With gross sales for the preceding Effective 1981 and
Calendar year in the amount of: thereafter

Less than P10,000.00 P 105.00
10,000.00 or more but less
Less than P15,000.00 140.00
15,000.00 “ “ 20,000.00 192.50
20,000.00 “ “ 30,000.00 280.00
30,000.00 “ “ 40,000.00 420.00
40,000.00 “ “ 50,000.00 525.00
50,000.00 “ “ 75,000.00 840.00
75,000.00 “ “ 100,000.00 1,050.00
100,000.00 “ “ 150,000.00 1,400.00
150,000.00 “ “ 200,000.00 1,750.00
200,000.00 “ “ 300,000.00 2,450.00
300,000.00 “ “ 500,000.00 3,500.00
500,000.00 “ “ 750,000.00 5,250.00
750,000.00 “ “ 1,000,000.00 7,000.00

(b) Rate of Tax – The tax on retailers, independent wholesalers, and distributors shall be computed on the gross sales for the preceding calendar year in accordance with the following schedule.

Rate of Tax Per Annum

With gross sales for the preceding Effective 1981 and
Calendar year in the amount of: thereafter

Less than P1,000.00 P
1,000.00 or more but less
Less than P 2,000.00 21.50
2,000.00 “ “ 3,000.00 31.50
3,000.00 “ “ 4,000.00 45.50
4,000.00 “ “ 5,000.00 63.00
5,000.00 “ “ 6,000.00 77.00
6,000.00 “ “ 7,000.00 91.00
7,000.00 “ “ 8,000.00 105.00
8,000.00 “ “ 10,000.00 119.00
10,000.00 “ “ 15,000.00 150.00
15,000.00 “ “ 20,000.00 175.00
20,000.00 “ “ 30,000.00 210.00
30,000.00 “ “ 40,000.00 280.00
40,000.00 “ “ 50,000.00 420.00
50,000.00 “ “ 75,000.00 630.00
75,000.00 “ “ 100,000.00 840.00
100,000.00 “ “ 150,000.00 1,190.00
150,000.00 “ “ 200,000.00 1,540.00
200,000.00 “ “ 300,000.00 2,100.00
300,000.00 “ “ 500,000.00 2,800.00
500,000.00 “ “ 750,000.00 4,200.00
750,000.00 “ “ 1,000,000.00 5,600.00
For every P 100,000.00 in excess of
P 1 million 70.00

(c) Rate of Tax – The tax of all exporters shall be computed on the gross sales for the preceding calendar year in accordance with the following schedule:
Rate of Tax Per Annum

With gross sales for the preceding Effective 1981
Calendar year in the amount of: and thereafter

Below P1 million P 700.00
1 M or more but less than 5M 1,400.00
5 M “ “ “ “ “ 10M 2,100.00
10 M “ “ “ “ “ 20M 3,500.00
20 M “ “ “ “ “ 30M 4,900.00
30 M “ “ “ “ “ 50M 7,000.00
50 M “ “ “ “ “ 75M 10,500.00
75 M “ “ “ “ “ 100M 14,000.00
100 M “ “ “ “ “

(d) Essential Commodities – The tax on the business of manufacturing, producing, importing, exporting, wholesaling or retailing of the essential commodities enumerated hereunder shall be one-half (1/2) of the rates prescribed in (a) (b) and () of this Article:
(1) Wheat, flour, meat, milk, dairy products, locally manufactured canned goods and other preserved food stuffs sugar, salt and other agricultural, marine and fresh water products;
(2) Cooking oil, cooking gas, and firewood particular commodity shall be determined from the definition of Wholesale dealer or retail dealer as provided in this Code.
(y) 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.
(z) 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, park and the like.
(aa) Rectifier – comprises every person who rectifies purifies or refines distilled spirits or wines by any process other than by original and continuous distillation from worst, wash, sap, or syrup through continuous closed vessel and pipes until the manufacture thereof is complete. Every wholesale or retail liquor dealer who has in his per session any still or mash tub, or who keeps any other apparatus for the purpose of distilling spirits, or in any manner refining distilled spirits, shall also be regarded as a rectifier and as being engaged in the business or rectifying.
(bb) Repacker of wines or distilled spirits includes all persons who remove wines or distilled spirits from the original container for repacking and selling the same at wholesale.
(cc) Restaurant – refers to any place which provides food to the public and accepts orders from them at a price. This term includes caterers.
(dd) Retail – means a sale where the purchaser buys the commodity for his own consumption, irrespective of the quantity of the commodity sold.
(ee) Retail dealer in fermented liquors – includes every person, except retail dealers in tuba, basi, tapuy, who for himself or in commission sells or offers for sale fermented liquors, in quantities of five liters or less at any one time and not for resale.
(ff) Retail leaf tobacco dealer – includes every person who for himself or in commission sells leaf tobacco or dealer in leaf tobacco or a manufacturer of cigar, cigarettes or manufactured tobacco; but the term does not include a planter or producer so far as concerns the sale of leaf tobacco of his production.
(gg) Retail liquor dealer – includes every person, except a retail vino dealer, who for himself or on commission sells or offer 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.
(hh) Retail vino dealer – includes every person who for himself or on commission sells or offers sale only domestic distilled spirits in quantities of five liters or lease at any one time and not for resale.
(ii) Stall – refers to any allotted space or both in the public market where merchandise of any kind is sold or offered for sale.
(jj) Wholesale dealer on fermented liquors – means any one who for himself or on commission selling offers for sale fermented liquors in larger quantities than five liters at any one time or who sells or offers for sale such fermented liquors excluding tuba, basi, tapuy, and similar.
(e) Rate of Tax – The tax of the business of importing, wholesaling or retailing of, or dealing in rice and corn, including rice and corn millers also engaged in the wholesaling or receipts for the preceding calendar year in accordance with the following schedule:

With gross sales for the preceding Amount to Tax
Calendar year in the amount of: Per Annum
Less than P1,000.00 P 3.75
P 1,000.00 or more but less than P 2,000.00 7.50

2,000.00 “ “ 3,000.00 11.25
3,000.00 “ “ 4,000.00 16.25
4,000.00 “ “ 5,000.00 22.50
5,000.00 “ “ 6,000.00 27.50
6,000.00 “ “ 7,000.00 32.50
7,000.00 “ “ 8,000.00 37.50
8,000.00 “ “ 10,000.00 42.50
10,000.00 “ “ 15,000.00 50.00
15,000.00 “ “ 20,000.00 62.50
20,000.00 “ “ 30,000.00 75.00
30,000.00 “ “ 40,000.00 100.00
40,000.00 “ “ 50,000.00 150.00
50,000.00 “ “ 75,000.00 225.00
75,000.00 “ “ 100,000.00 300.00
100,000.00 “ “ 150,000.00 525.00
150,000.00 “ “ 200,000.00 550.00
200,000.00 “ “ 300,000.00 750.00
500,000.00 “ “ 500,000.00 1,000.00
500,000.00 “ “ 750,000.00 1,500.00
750,000.00 “ “ 1,000,000.00 2,000.00
(f) Rate of Tax – The tax on dates, cafeterias, ice cream and other refreshment parlors, restaurants, soda fountains, bars, carenderias, or food caterers shall be computed on the gross sales and / or receipts for the preceding calendar year in accordance with the following schedule:

With gross sales and / or receipts for the Rate of Tax Per Annum
calendar year in the amount of: _____________

Less than P2,000.00 P 30.00
P2,000.00 or more but less than P 3,750.00 50.00
3,650.00 “ “ 4,500.00 70.00
4,500.00 “ “ 6,125.00 90.00
6,125.00 “ “ 7,250.00 110.00
7,250.00 “ “ 8,750.00 130.00
8,750.00 “ “ 10,275.00 150.00
10,275.00 “ “ 12,225.00 180.00
12,125.00 “ “ 15,250.00 220.00
15,250.00 “ “ 16,250.00 250.00
16,750.00 “ “ 18,250.00 270.00
18,250.00 “ “ 20,625.00 290.00
20,625.00 “ “ 23,375.00 350.00
23,375.00 “ “ 27,000.00 400.00
27,000.00 “ “ 30,000.00 450.00
30,000.00 “ “ 33,000.00 500.00
33,000.00 “ “ 35,875.00 550.00
35,000.00 “ “ 40,000.00 610.00
40,000.00 “ “ 45,000.00 660.00
45,000.00 “ “ 50,000.00 750.00
For every P1,000,000.00 or fraction thereof
in excess of P1,000,000.00 5.00

(g) Rate of Tax – On all business service establishments principally rendering or offering to render services, such as those mentioned below shall be subject to this tax.

Advertising Agency
Arrastre Services
Assaying Laboratory
Beauty shop
Barber shop
Battery charging shop
Blacksmith
Broker (stocks commercial, immigration)
Bulldozer, tractor or other heavy equipment made available to others for
consideration
Business agents and other independent contractors, not included among those
subject to occupation tax under the Local Tax Code and whose activities consist essentially in the same of all kinds of services for a fee regardless of whether or not the performance of the service calls for the exercise or use of the physical or mental faculties of such contractor or heir employees.
Cinematographs film owner, lessor or distributor
Collecting Agency
Construction and/or repair shop of motor vehicles, animal drawn vehicles, bicycle
and / or tricycles
Contractor (demolition, filling salvage)
Contractor (Hauling or extracting mineral)
Dockyard
Engraving plant
Foundry Shop
Funeral Parlor
Furniture repair shop
Garage
Goldsmith, silversmith, tinsmith shop
Hatters and makers or other headwear (milliners)
Lathe machine shop
Laundry shop (including dry cleaning or dyeing establishments, steam laundry or
laundry using washing machine)
Massage or therapeutic clinic
Mine drillers or operators
Painting shop
Parking lot
Plastic lamination, photostatic, white/blue printing, recopying or duplicating
service shop
Photographic studio
Plating shop
Public warehouse or bodega
Installation of water system, gas or electric light, heat or power
Repair of welding shop
Sawmill under contract to saw or cut logs belonging to others
Sculpture shop
Service station for washing or greasing of motor vehicles, vulcanizing, recapping,
or battery charging.
Shop for planning, surfacing, or recutting of lumber
Shop for shearing animals
Shoe repair shop
Slandering or body building saloons
Smelting plant
Stables
Stevedoring
Tailoring or dress shop
Travel Agency
Upholstery shop
Vaciador shop
Vulcanizing shop
Other similar service establishments

With gross receipt for the preceding Rate of Tax
calendar year in the amount of: Per Annum
Less than 5,000.00 P 25.00
P 5,000.00 or more but less than P10,000.00 56.00
10,000.00 “ “ “ “ “ 15,000.00 95.00
15,000.00 “ “ “ “ “ 20,000.00 150.00
20,000.00 “ “ “ “ “ 30,000.00 250.00
30,000.00 “ “ “ “ “ 40,000.00 350.00
40,000.00 “ “ “ “ “ 50,000.00 450.00
60,000.00 “ “ “ “ “ 75,000.00 625.00
75,000.00 “ “ “ “ “ 100,000.00 875.00
100,000.00 “ “ “ “ “ 150,000.00 1,250.00
150,000.00 “ “ “ “ “ 200,000.00 1,750.00
200,000.00 “ “ “ “ “ 250,000.00 2,250.00
250,000.00 “ “ “ “ “ 300,000.00 2,750.00
300,000.00 “ “ “ “ “ 400,000.00 3,500.00
400,000.00 “ “ “ “ “ 500,000.00 4,500.00
For every P10,000.00 in excess of
P 500,000.00 50.00

Should a contractor undertake to furnish the materials and labor in the construction work, the costs of such materials and labor shall be deducted from the gross receipts for the purpose of determining the tax due from the said contractor under this section.

(h) Rate of Tax – The tax on hotels and motels shall be computed on the basis of the receipts for the preceding quarter in accordance with the following schedule:

With the gross receipts for the preceding Amount of Tax
Quarter Per Quarter
Less than 2,000.00 P 15.00
P 2,000.00 or more but less than P 5,000.00 23.00
5,000.00 “ “ “ “ “ 7,500.00 32.00
7,500.00 “ “ “ “ “ 10,000.00 40.00
10,000.00 “ “ “ “ “ 12,500.00 48.00
12,500.00 “ “ “ “ “ 15,000.00 56.00
15,000.00 “ “ “ “ “ 17,500.00 64.00
17,500.00 “ “ “ “ “ 20,000.00 72.00
20,000.00 “ “ “ “ “ 22,500.00 80.00
22,500.00 “ “ “ “ “ 25,000.00 88.00
25,000.00 “ “ “ “ “ 30,000.00 107.00
30,000.00 “ “ “ “ “ 35,000.00 126.00
35,000.00 “ “ “ “ “ 40,000.00 145.00
40,000.00 “ “ “ “ “ 45,000.00 164.00
45,000.00 “ “ “ “ “ 50,000.00 183.00
50,000.00 “ “ “ “ “ 55,000.00 202.00
55,000.00 “ “ “ “ “ 60,000.00 221.00
60,000.00 “ “ “ “ “ 65,000.00 240.00
65,000.00 “ “ “ “ “ 70,000.00 259.00

(i) Rate of Tax – The tax on the business of operation privately owned public market shall be used on gross receipts in accordance with the following schedule:

With gross receipts for the preceding Amount of Tax
Quarter in the amount of: Per quarter
Less than 5,000.00 P 125.00
P 5,000.00 or more but less than P10,000.00 250.00
10,000.00 “ “ “ “ “ 20,000.00 500.00
20,000.00 “ “ “ “ “ 30,000.00 750.00
30,000.00 “ “ “ “ “ 40,000.00 1,000.00
40,000.00 “ “ “ “ “ 50,000.00 1,250.00
50,000.00 “ “ “ “ “ 60,000.00 1,500.00
60,000.00 “ “ “ “ “ 70,000.00 1,750.00
70,000.00 “ “ “ “ “ 80,000.00 2,000.00
80,000.00 “ “ “ “ “ 90,000.00 2,250.00
90,000.00 “ “ “ “ “ 100,000.00 2,500.00
For every P1,000.00 in excess of P100,000.00 20.00
.
(j) Newly-started businesses:
(1) The tax shall be payable by newly-started businesses falling under item (a) (b) (c) and (f) shall be fixed by the quarter and shall not exceed one fourth of one-tenth of one percent of the capital investment for the initial quarter in which the business starts to operate
(2) In the succeeding quarters, the tax shall be based on the gross sales of the preceding quarter at a rate not exceeding one-fourth of the maximum allowable under the pertinent schedule.
(3) In the succeeding calendar year, the tax shall be computed on the basis of the total sales realized during the preceding calendar year, or any fraction thereof.
(4) Taxes due on newly started businesses other than those referred to in the foregoing paragraphs shall not be less than the minimum prescribed for such businesses under the applicable provisions of the Code.
(k) Related or combined businesses:
(1) If a person conducts or operates two or more related businesses subject to the same rate of imposition under any one of the paragraphs, the tax shall be computed on the basis of the combined total gross sales of said businesses.
(2) However, if the businesses operated by one person are governed by separated tax schedules, the taxable gross sales of each business shall be reported independently and the tax thereon shall be computed on the basis of the pertinent schedule:

(l) Retiring businesses:
(1) A person engaged in business subject to the graduated fixed tax based on gross sales and/or receipts shall upon termination thereof submit a sworn statement of its gross sales and/or receipts for the calendar year.
(2) If the tax paid by a person during the year shall be less than the tax due for the current year based on the gross sales and/or receipts, the difference of tax shall be paid before the business in considered officially retired.
(3) The permit issued to a business terminating its operation shall be surrendered to the local treasurer who shall forthwith cancel the same and record such cancellation in his books.
The tax must be paid to the Municipal Treasurer before any business wherein specified can be lawfully began and pursued. When the business is abandoned, the tax shall not be exceed for a longer period than the end of the calendar quarter; Provided: That when the tax has been for a period longer than the current quarter and the business, trade or activity is abandoned, no refund of the tax corresponding to the unexpired quarter shall be made.
In case of figure to pay the tax within the time requires, the amount of the tax due shall be increases by twenty-five percent (25%) of the amount of the tax, such surcharge to be paid at the same time and in the same manner as the tax.

SECTION 2B.04: Situs of Tax – Manufacturers and producers with factories located within the territorial jurisdiction of Maribooc Bohol making sales in localities where said manufacturers and producers do not maintain or operate a branch or sales office, shall record said sales in the principal office of the said manufacturer or producer and forty percent (40%) of the said sales shall be deemed as sales made in Maribojoc and shall be subjecy to the business tax in accordance with the rates set in the preceding section

SECTION 2B.05: Administrative Provisions
(a) No privately-owned establishment shall operate as a public market without first being duly designated as such by the Sangguniang Bayan.
(b) The owner or operator of the privately-owned public market must secure first the approval of the Mayor, Municipal Health Officer, and the Municipal Treasurer, before operating the same.
(c) The permit granted to the owner or operator of a privately-owned public market may be revoked by the Mayor for violation of any ordinance, rules and regulation which may or hereafter be enforced, or when the municipality establishes a public market within the vicinity of the private market, in which case the owner or operator shall be given thirty (30) days notice of termination of permit o operate.

SECTION 2B.06: Penalty – Unless otherwise provided, any violation of this Article shall be punished by a Fine of Five Hundred Pesos (P500.00), imprisonment of three (3) months, or both, at the discretion of the court.

Article C – Tax On Signboards, Billboards and Advertisement

SECTION 2C.01: Imposition of Tax – There shall be imposed a tax on signs, signboards, billboards, or advertisement annually:
(a) Billboards or signboards for advertisement on business, per square meter or fraction thereof:

Amount of Tax
Per Annum
Single face …………………………… P 10.00
Double face …………………………… 20.00
(b) Billboard or signs, for professional,
per sq. m. or fraction thereof …………… 8.00
(c) Billboards, sign, or advertisement
For business and professions, painted on any
building or structure or otherwise separated
or detached therefrom, per sq.m. or fraction
thereof ………………………………………… 12.00
(d) Advertisements by means of placards
Per sq. m. or fraction thereof ………………… 12.00
(e) Advertisements for business or profession
By means of slides in movies payable
By owners or moviehouse ………………… 100.00
In addition to the taxes provided above under items( c ) to (e) include for the use of electric on neon lights in billboards, per sq.m. or fraction thereof…. 10.00

Article D – Business Subject To Fixed Tax

SECTION 2D.01: Rate of Tax – The annual fixed tax on the following business shall be as follows:
Amount Per Annum
Tax Per Annum

(a) On the business dealers in fermented liquors, distilled spirits and/ or wines:
(1) Wholesale dealer in foreign liquors …………………….. P800.00
(2) Wholesale dealer in domestic liquors …………………….. 400.00
(3) Retail dealer in foreign liquors ……………………. 200.00
(4) Retail dealer in domestic liquors …………………….. 100.00
(5) Retail dealer in vino liquors …………………….. 50.00
(6) Retail dealer in fermented liquors …………………….. 60.00
(7) Wholesale dealer in fermented liquor …………………….. 200.00
(8) Retail dealer in tuba, basi and/or tapuy …………………….. 40.00
(b) On tobacco dealers
(1) Retail leaf tobacco dealer ……………………………. 40.00
(2) Wholesale leaf tobacco dealer ……………………………. 200.00
(3) Retail tobacco dealer ……………………………. 40.00
(4) Wholesale tobacco dealer ……………………………. 200.00
(c) On Amusement places or amusement devices
(1) Day and Night club ……………………………. 9,000.00
(2) Day club or night club ……………………………. 4,000.00
(3) Cocktail lounge or bar ……………………………. 1,000.00
(4) Cabaret or dance bar ……………………………. 1,000.00
(5) Bath house and/or swimming pool, resort
or other similar places ……………………………. 300.00
(6) Skating rink ……………………………. 500.00
(7) Billboard or pool hall:
For the first table ……………………………. 50.00
For each additional table ……………………………. 20.00
For each poll table ……………………………. 25.00
(8) Bowling alley:
Automatic, per lane …………………………… 100.00
Non-automatic, per lane …………………………… 80.00
(9) For every establishment where mahjong,
Poker and/or other parlor games are played……………… 60.00
(This presupposes that they are not games of
Chance but of skill like mahjong and poker which are not
Prohibited by law)
(10) Circus, carnival, and the like
Per day for the first ten days ……………………………. 40.00
Per day thereafter ……………………………. 5.00
(11) Merry-go-around, roller coaster, ferris wheel
Swing, shooting gallery, and other similar
Contrivances, for each contrivance
Per day for the first ten days ……………………………. 10.00
Per day thereafter …………………………….. 3.00
(12) Boxing stadium …………………………….. 300.00
(13) Boxing contest:
Per night …………………………….. 100.00
Plus: An amusement tax per admission
ticket payable to the Municipal Treasurer
The next following business day………………………….. 0.05
(14) Race track
For conducting horse races …………………………….2,000.00
Per day or fraction thereof ……………………………. 50.00
(15) Cockpit …………………………….1,500.00
Per cockfight ordinary ……………………………. 1.50
For cockfight-derby & fiesta ……………………………. 2.50
Holding of international derby cockfight,
per day …………………………….1,000.00
Per cockfight, international derby………………………… 100.00
(16) Theater and cinemahouses
Itinerant operators, per day ……………………………. 10.00
With balcony and orchestra with seating
capacity of less than 500 persons………………………… 600.00
With balcony and orchestra with seating
capacity of 500 to 999 persons…………………………… 800.00
With balcony and orchestra with seating
capacity of 1,000 persons and above…………………….. 1,000.00
With balcony and orchestra with seating
capacity of 1,000
With ;edge, balcony and orchestra………………………. 1,500.00
Plus: amusement tax per admission payable
to the Municipal Treasurer within twenty
days next following the month for which
the tax is due as regards operators with fixed
establishments and within ten days next following business day with
respect to itinerant operators …………………………….. 0.05
An additional tax of one hundred percent
(100%) of the rates herein above fixed shall be
Imposed on air-conditioned theaters and
cinematographs
(17) Amusement devices
Each jukebox machine …………………………….. 100.00
Each machine or apparatus for visual
entertainment ……………………………. 50.00
Each apparatus for weighing persons ……………………………. 30.00

(d) On private cemeteries or memorial parks:
Less than hectares ……………………………. 500.00
2 hectares to 5 hectares ……………………………. 750.00
More than 5 hectares …………………………….1,000.00
(e) On fishpond, fishpens, or fish breading grounds
Per hectare or fraction thereof ……………………………. 10.00
(f) On pawnshops, money shops, lending investors,
finance and investment companies, insurance
companies, and bank except the Central Bank
of the Philippines.

(1) Pawnshops
With capital of:
Less than P50,000 …………………………….1,000.00
P50,000 or more but less than
P100,000 …………………………….1,500.00
P100,000 or more but less
than P200.00 …………………………….2,000.00
P200,000 or more …………………………….4,000.00
(2) Money shops ……………………………. 200.00
(3) Lending investors ……………………………. 300.00
(4) Finance and investment companies:
Principal office …………………………….2,000.00
For each branch ……………………………. 400.00
(5) Insurance companies:
Principal Office …………………………….3,000.00
For each branch ……………………………. 600.00
(6) Commercial banks:
Principal Office …………………………….5,000.00
For each branch …………………………….1,000.00
(7) Savings banks:
Principal Office ……………………………..2,000.00 For each branch …………………………….. 400.00 (8) Rural banks …………………………….. 600.00
(g) On private detective or security agencies
(h) On lodging houses with accommodations for
(a) Less than 15 lodgers ……………………………….. 600.00
(b) 15 to 24 lodgers ……………………………….. 900.00
(c) 25 or more lodgers ……………………………….. 1,200.00
(i) On boarding houses with accommodation for
(a) Less than 10 boarders ………………………………. 20.00
(b) 10 to 19 boarders ………………………………. 30.00
(c) 20 to 39 boarders ………………………………. 40.00
(d) 40 or more boarders ………………………………. 50.00
(j) On real estate dealers:
(1) On subdivision operators, per sq. m.
The tax shall be based only on the
total area of the remaining lots titled
in the name of the sub-division operator…………….. 0.03
(2) On lessor of real estate

With gross receipts for the preceding calendar Amount of
year in the amount of: Tax per Annum
Less than P1,000.00 Exempt
P1,000.00 or more but less than P 4,000.00 P 25.00
4,000.00 “ “ “ “ “ 10,000.00 60.00
10,000.00 “ “ “ “ “ 20,000.00 175.00
20,000.00 “ “ “ “ “ 30,000.00 350.00
30,000.00 “ “ “ “ “ 50,000.00 550.00

For every P1,000.00 in excess of P50,000
when used for purposes other than residential ………….. 5.00
For every P5,000.00 in excess of P50,000
when used for residential purposes ………………….. 5.00
In the case of newly-started business
of lessors of real estate, the tax shall
be …………………………… 24.00
(k) On operators or owners of rice or corn mills
Engaged mainly in the milling of rice and corn
Belonging to other person:

Based upon the total capacity per Amount of Tax
Machine Per Annum

Corn Mill, with capacity of not exceeding
one hundred cavans per twelve hours ……………….P 20.00
Corn Mill, with capacity of exceeding
one hundred cavans per twelve hours ………………. 25.00
Kiskisan type, with capacity of not exceeding
Exceeding one hundred cavans of
Palay per twelve hours …………………….. 25.00
Kiskisan type, with capacity of exceeding
One hundred cavans of palay per twelve or hours… 40.00
“Cone with capacity or not exceeding one
Hundred cavans of palay per twelve hours …….. 100.00
“Cone with capacity of exceeding one hundred
cavans of palay per twelve hours ……………… 200.00

SECTION 2D.02 – Taxes on Local Trade and Occupation

Amount of Tax
Per Annum
(1) For every buyer of copra per scale
in the Public Market ……………………. P 60.00
(2) For every buyer of copra per scale
outside and other places out of the
Public Market ……………………. 240.00
(3) For every window shutter factory ……………………. 80.00
(4) For every wholesale buyer of baliw mats ……………………. 200.00
(5) For every buyer of coffee beans for
commercial purposes …………………….. 25.00
(6) For every car, jeep, truck and / or
Motorcycle repair shop …………………….. 50.00
(7) For every bicycle repair shop …………………….. 35.00
(8) For every repair shop of typewriters,
watches, radio, stereo and other
similar appliances …………………… 40.00
(9) For every professional painter, sculptural
shop maker of lapida with fixed
establishment ……………………. 40.00
(10) For every photographer studio ……………………. 70.00
(11) For every traveling photographer
Without a studio ……………………. 40.00
(12) For every wholesale buyer of nipa
Shingles for commercial purposes ……………………. 120.00
(13) For every manufacturer of candles ……………………. 60.00
(14) For every wholesaler of salted fish
Who offer for sale or barter more
than 50 cans in his bodega or store …………………….. 100.00
(15) For every wholesaler of salted fish
who offer for sale or barter less
than 50 cans in his bodega or store …………………….. 80.00
(16) For every owner of sound system using
Engine or general for commercial
Purposes ……………………… 70.00
(17) For every owner of transistorized public
Address sound system for commercial
Purposes ………………………… 25.00
(18) For every retailer of salted fish ………………………… 16.00
(19) For every retailer of dried fish ………………………… 16.00
(20) For every labasero (casual or belante) ………………………… 12.00
(21) For every permanent labasero ………………………… 20.00
(22) For every butcher who operates his trade
Inside the public market ………………………… 30.00
(23) For every traveling salesman of medicine,
Utensils, toilet articles or the like
Inside the public market ………………………… 20.00
(24) For every traveling beauty parlor ………………………… 15.00
(25) For every canvassers of native products ………………………… 24.00
(26) For every dealer of dry goods inside the
public market …………………………. 24.00
(27) For every dealer of chucherias and/or
footwears inside the public market …………………………. 20.00
(28) For every dealers of few article inside
the public market …………………………. 12.00
(29) For maker of chicharon for commercial
purposes ………………………….. 20.00
(30) For every retail cigarettes dealer ………………………….. 8.00
(31) For every hollow blocks factory ………………………….. 30.00
(32) For every decorative flower pot factory ………………………….. 20.00
(33) Traveling seller of jewelries inside the
inside the public market ………………………….. 30.00
(34) For operating a labor union and/or porters
association ………………………….. 15.00
(35) Seller of foodstuffs and other articles
inside cockpits, playground, plazas and
other special occasions …………………………… 10.00
(36) For every seller or rubber slippers
inside the public market …………………………… 12.00
(37) Traveling dealer of bread and cakes with
The use motorcycles ……………………………. 6.00
(38) For every transient retailer of rice, corn
Corngrits or brand inside the public market ……………………. 20.00

CHAPTER III – PERMIT AND REGULATORY FEES
Article A – Mayor’s Permit Fee On Business

SECTION 3A.01: Imposition of Fee – Every person, who shall establish, maintain, or operate a business, trade, or activity within the Municipality of Maribojoc, Bohol shall before the operation of their respective businesses, first secure a Mayor’s Permit and pay the corresponding fee at the rate prescribed therefore.

The permit fee is payable for every separate or distinct establishment or place where the business, trade, or activity is to be conducted; and one line of business, trade or activity does not become exempt by being conducted with some other occupation or calling or business, trade, or activity for which the permit fee has been paid.

SECTION 3A.02: Time of Payment – Unless otherwise specifically provided for, the fee imposes in this Article shall accrue on the first day of January of each year and the same may be paid in quarterly installments within the first twenty days of January or of every quarter, as the case may be, Provided, That when the tax has been paid for a period longer than current calendar quarter and the business, activity or occupation is abandoned, no refund of the fee corresponding to the unexpired quarter shall be made, The fee imposes herein shall be paid to the Municipal Treasurer upon application for mayor’s permit.

SECTION 3A.03: Administrative Provisions
(a) Supervision and control over establishments – The Municipal Mayor shall have authority to supervise and control all establishments and places subject to the payment of the permit fee and shall prescribe rules and regulations as to the mode or manner in which they shall be conducted so far as may be necessary to maintain the peaceful, healthful, and sanitary conditions thereof.
(b) Issuance of permit; contents – A permit shall be issued by the mayor in accordance with the provisions of this Article and pertinent provisions of existing laws and ordinances, and upon payment of the fee herein required. The Municipal Treasurer shall be furnished a copy of the approved permit. Every permit issued in accordance with this Article must show the name of the applicant, his nationality, marital status, address, nature of its organization, whether a sole proprietorship, corporation partnership, etc. location of the business, number and kind of permit, date of issue and expiration thereof and such other information or dates may be necessary.
The Mayor shall upon presentation of satisfactory proof, that the original permit has been lost, stolen, or destroyed, issue a duplicate of the permit upon payment of a fee of five pesos (P5.00) for each duplicate issued.
(c) Renewal – The permit issued shall be renewed every year within the first twenty (20) days of January, upon payment of the corresponding fees prescribed under this Article.
(d) Posting of permit – Every permittee shall keep his permit posted at all times in his place of business or office in a conspicuous place, or it has no fixed place of business or office, he shall keep the permit in his person. The permit shall immediately be produced upon demand by the Municipal Treasurer, or their duly authorized representative.
(e) Expiration – Every permit shall cease to be enforce upon revocation, or surrender thereof.
(f) Surrender – Every person holding a permit shall surrender the same upon its revocation or upon closure of the business of which the permit was issued, The business shall be deemed finally closed only upon payment of all taxes or fees due.
SECTION 3A.04: Non-Issuance of Permit: Their Revocation

A Mayor’s Permit may be refused to any person who has previously violated any ordinance or regulation relating to permits granted; or failed o pay the fee or correct tax for a business being conducted without permit or license, or fails to pay any fine, penalty, tax, or other debt or liability to the Municipality. Within ten (10) days upon receipts of the letter or demand. In case of an existing permit issued to such person, the same may be revoked upon his refusal to pay such indebtedness or liability to the municipality.

The Mayor may close the establishment and revoke the permit for violation of this Article, in addition to the fine and imprisonment provided under the general penal provision of this Code.

Businessess Subject To a Graduated Tax

(1) On manufacturers, importers, or producers of any articles of commerce of whatever kind or nature, including brewers, distillers, rectifiers, repackers, and compounders of liquors, distilled spirits and/or wines and others

SECTION 3A.05: Rate of Fee – The annual permit fee on the aforementioned businesses shall be as follows:

Manufacturer of Bagoong (salted fish) …………………………… P 20.00
Nipa shingle manufacturer …………………………… 20.00
Ipil-ipil seed …………………………… 20.00
Concrete black factory …………………………… 30.00
Bakery …………………………… 20.00
Producer of white clay …………………………… 20.00
Sugar Mill (muscado) …………………………… 40.00
Manufacturer or producer not mentioned above …………………… 10.00
Importers …………………………… 20.00
Rectifiers …………………………… 40.00
Repackers …………………………… 40.00
Compounders of liquors, distilled spirits
and /or wines ……………………………. 40.00
Brewers ……………………………. 80.00
Distillers ……………………………. 80.00
Others ……………………………. 40.00
(2) On Retailers, independent wholesalers and distributors.

SECTION 3A.06: Rate of Fee – The annual permit fee on the aforementioned businesses shall be as follows

Drug store …………………………….. 12.00
Hardware store …………………………….. 12.00
Hardware store …………………………….. 12.00
Grocery store …………………………….. 12.00
Gasoline station …………………………….. 25.00
Bazaar/dept. stores …………………………….. 20.00
Sari-sari stores:
a. in the barangays …………………………….. 4.00
b. in the poblacion …………………………….. 8.00
c. inside the public market …………………………….. 4.00
Other retailers not mentioned above …………………………….. 4.00
Independent wholesalers of any kind of
goods or merchandise …………………………….. 10.00
Distributors of any kind of goods or
Merchandise …………………………….. 10.00

(3) On all Exporters

SECTION 3A.07: Rate of Fee – An annual fee of Forty Pesos (P40.00) shall be imposed on all exporters.

SECTION 3A.08: Exemption – Exporter of Philippine finished, manufacturer or processed products, and products of registered Philippine cottage industries shall be exempt from the payment of this fee.

SECTION 3A.09: Essential Commodities – The permit fee on the business of manufacturing, producing, importing, exporting, wholesaling or retailing of essential commodities enumerated in Section 2B.02 (d), Article B. Chapter II of this Code, and on the business of importing, wholesaling, or retailing of, or dealing in rice and corn, shall be the same rates prescribed in Sections 3A.05, 3A.06 and 3A.07 of this Article.

(4) On cafes, cafeterias, ice cream and other refreshment parlors, restaurants, soda fountain bars, carenderias of food caterers.

SECTION 3A.10: Rate of Fee – The annual permit fee on the aforementioned businesses shall be collected as follows:
Carenderias ……………………………….. P 12.00
Ice cream parlors/stand ……………………………….. 8.00
Cafes, cafeterias ……………………………….. 8.00
Refreshments parlors/soda fountain ……………………….. 8.00
Panciteria Restaurant ……………………………….. 16.00
Other businesses of the same nauter ……………………….. 8.00

SECTION 3A.011: Administrative Provision – No owner or operator of the above-mentioned establishments shall employ any cook, waitress, waiter or food dispenser without a medical any cook, waitress, waiter or food dispenser without a medical certificate from the Municipal Health Officer, renewable annually and other insects, and shall follow strictly the rules and regulations on sanitation promulgated by the Municipal Health Officer and existing ordinances.

(5) On business establishments principally rendering or offering to render services.

SECTION 3A.012: Rate of Fee – The annual permit fee on the business enumerated in Sec. 2B.02 (g), Chapter II, shall be collected as follows:
Shops for shearing animals ………………………….. P 15.00
Vaciador shops ………………………….. 15.00
Plastic lamination, photostatic, white/
Blue printing, recopying or
Duplicating service ………………………….. 15.00
Photographic studios ………………………….. 15.00
Tailor and dress shops ………………………….. 15.00
Upholstery shops ………………………….. 15.00
Vulcanizing shops ………………………….. 15.00
Stables ………………………….. 15.00
Milliners and hatters ………………………….. 15.00
Blacksmith ………………………….. 10.00
House and/or sign painters ………………………….. 10.00
Repair and welding shops ………………………….. 10.00
Service stations (easing, greasing, etc.) ………………….. 30.00
Battery charging shops ………………………….. 15.00
Message or Therapeutic clinic ………………………….. 25.00
Goldsmith and silversmiths ………………………….. 15.00
Garages ………………………….. 20.00
Parking Lots ………………………….. 20.00
Shops for planning or surfacing and
Recruiting of lumber ………………………….. 20.00
Dyeing establishments ………………………….. 15.00
Slendering and body building saloons ………………….. 12.00
Filling, demolition and salvage work
contractor ………………………….. 20.00
Proprietors or operators of bulldozers
Tractors threshing and other
Heavy equipment made available
Of other for consideration ………………………….. 60.00

Painting shops
Signs and advertising ………………………….. 25.00
Portraits ………………………….. 15.00

Laundry shops
By steam dry cleaning ………………………….. 20.00
By hand ………………………….. 12.00
Beauty parlors
With 3 chairs or more ………………………… 20.00
With 1 or 2 chairs ………………………… 15.00

Barber shops
With 3 chairs or more ………………………… 20.00
With 1 or 2 chairs ………………………… 15.00

Funeral parlors ………………………… 20.00

Construction and / or Repair shops
a. Animal drawn vehicle ………………………… 20.00
b. Bicycle/Tricycle and sidecars ………………………… 25.00
c. Body and motor vehicle ………………………… 20.00
Lathe machine shops ………………………… 20.00
Furniture Repair shops ………………………… 15.00
Shoe repair shops ………………………… 10.00
Persons engaged in the installation of:
a. Water system …………………………. 15.00
b. Gas or Electric light …………………………. 25.00
c. Hot or power …………………………. 25.00
Proprietors or operators of:
a. Smelting plants …………………………. 60.00
b. Engraving plants …………………………. 15.00
c. Plant establishments …………………………. 25.00

Stevedoring …………………………. 100.00
Assaying laboratories …………………………. 30.00
Advertising Agencies …………………………. 25.00
Collecting agencies …………………………. 25.00
Public warehouse and Bodega …………………………. 100.00
Sawmills under contract to saw or cut logs
belonging togethers …………………………. 100.00
General Engineering, General Building and
specialty contractors …………………………. 100.00
Arrastre Services …………………………. 100.00
Commercial and Immigration Broker …………………………. 30.00
Cinematographic film owners, lessors or
distributors …………………………. 75.00
Other business establishments principally
Rendering or offering to render services …………………. 25.00

SECTION 3A.013: Administrative Provisions
(1) Barber and beauty shops shall not be allowed to operate with barbers and beauticians not having secured the necessary corresponding medical certificates from the Municipal/Rural Health Officer.
(2) Funeral parlors rendering embalming services shall not be allowed to operate without employing an embalmer duly licensed by the Department of Health.

Other Business Subject To a Graduated Tax

SECTION 3A.014: Rate of Fee – The permit fee on businesses subject to a graduated fixed tax enumerated in Sections 2B.02 (h); 2b.02 (i), Article B, Chapter II of this Code, shall be collected as follows:

Per annum
Hotels and motels ………………………. P 100.00
Privately-owned public markets ………. 100.00

SECTION 3A.015: Administrative Provision – No permit shall be issued to owners or operators of hotels, motels and privately-owned public markets, without the same being duly inspected by the Municipal/Rural Health Officer.

Businesses Subject To A Fixed Tax

SECTION 3A.016: Rate of Fee – The annual permit fee on the businesses subject to a fixed tax under Section 2D.01, Articles D, Chapter II, of this Code, shall be collected as follows:
(a) Dealer in fermented liquors, distilled spirits and for wines:
1. Retail dealer in tuba, basi, and/or tapuy ………… P 12.00
2. Retail dealer in vino liquors ………… 12.00
3. Retail dealer in fermented liquors ………… 12.00
4. Retail dealer in domestic liquors ………… 12.00
5. Retail dealer in foreign liquors ………… 25.00
6. Wholesale dealers in domestic liquors ………… 25.00
7. Wholesale dealers in fermented liquors ………… 25.00
8. Wholesale dealers in foreign liquors ………… 50.00
(b) Tobacco dealers:
1. Retail leaf tobacco dealers ………… 6.00
2. Wholesale leaf tobacco dealers ………… 25.00
3. Retail tobacco dealers ………… 12.00
4. Wholesale tobacco dealers ………… 25.00
(c) On amusement devices:
1. Operator of each jukebox machine ………… 15.00
2. Each machine or apparatus for visual
Entertainment ………… 15.00
3. Each apparatus or weighing person ………… 10.00
4. Each machine for games of skill ………… 10.00
5. Each machine for dispensing or vending
soft drinks and the like ………… 10.00
(d) On amusement places:
1. Billiard and pool hales, per table ………… 12.00
2. Bowling alley, per lane …………. 12.00
3. Steam baths, Saunas and other similar
establishment, per cubic …………. 12.00
4. Frolic devices such as Merry-go-round,
Roller coaster, Ferris wheel, swings,
Shooting galleries and other (each per season)………… 20.00
5. Circus or carnival or fair, per season) parades,
Except civic or military parades or a religious
Procession …………. 25.00
6. Skating rink …………. 25.00
7. Bath houses, swimming pools, resort
And other similar places …………. 30.00
8. Boxing stadium …………. 100.00
9. Cabaret or dance halls …………. 100.00
10. Cocktail lounge or bars …………. 100.00
11. Theaters or cinematographs …………. 100.00
12. Cockpit …………. 75.00
13. Night clubs and Day Clubs …………. 100.00
14. Race track for conducting horse races …………. 60.00
15. Night and Day club …………. 100.00
16. Establishments where mahjong, poker
And/or other parlor games are played …………. 30.00
17. Other similar amusement establishments …………. 15.00

(e) On pawnshops, Money shops, Lending investors
Finance and investment companies, Insurance
companies and banks:
1. Money shops …………. 15.00
2. Lending investors …………. 15.00
3. Finance and investment companies …………. 15.00
4. Rural Banks …………. 15.00
5. Pawnshop …………. 25.00
6. Insurance or Surety Companies …………. 25.00
7. Saving Banks …………. 25.00
8. Commercial or Development Banks …………. 25.00
(f) Boarding houses …………. 25.00
(g) Lodging houses …………. 25.00
(h) Private Detective or Security Agency …………. 25.00
(i) Real estate dealers …………. 50.00
(j) Golf links …………. 75.00
(k) Fishponds or fish breeding grounds
per hectare) ………….. 7.50
(l) Private cemeteries and memorial parks
per hectare) ………….. 7.50
(m) Billboards, signboards, and advertisements ………….. 15.00
(n) Rice and corn mills:
a. Kiskisan type ………….. 15.00
b. Cone type ………….. 25.00
(o) Printers, and publishers of newspapers,
magazines, reviews, or bulletin appearing
at regular intervals, with fixed prices, books,
posters, leaflets, hand bills, certificate,
pamphelets and other similar nature ………….. 15.00
(p) On local trade and occupation:
1. Buyers of corn outside the public market ………….. 20.00
2. Buyers of the following item or items inside
the public market for commercial purposes
copra, baliw, mats, coffee beans ………….. 10.00
3. For every photographer without fixed studio ………….. 15.00
4. For every wholesale buyers of nipa shingles
and other nipa product for commercial
purposes ………….. 15.00
5. For out of town sound system when used in
the municipality for business ………….. 15.00
6. For every transistorized public address sound
system for commercial purposes ………….. 10.00
7. For every labasero (fresh fish vendor) ………….. 7.50
8. For every butcher who slaughter animal
for a fee ………….. 15.00
9. Dry goods dealer in the public market ………….. 7.50
10. For buyers of fowls or who barters fowls
for commercial purposes ………….. 7.50
11. Buyers of hogs or cattle for commercial
purposes ………….. 15.00
12. Seller of foodstuffs and other articles in
cockpits playgrounds, plazas and other
places during special occasions ………….. 5.00
13. Buyers of coconut fruits for commercial
purposes ………….. 7.50
14. For every operator using sewing machines
in making ready made pants, playboys,
shirts, etc. ………….. 35.00
15. For every dealers of furniture ………….. 30.00
16. For every traveling ice cream or ice
candy vendors ………….. 7.50
(q) Other Permit Fees:
1. For every benefit drama, dance, circus
Vaudeville and the like within Poblacion ………….. 20.00
2. For every benefit dance, drama, and the
Like in the barangay ………….. 5.00
3. For every free drama, ………….. 5.00
4. For every traveling seller of religious articles
In the public market and other
private places …………… 5.00
5. For every FREE show for advertisement
Purposes …………… 6.00
6. For every person or persons cutting
wood in the communal forest of
Cabawan and Pagnitoan ……………. 5.00
7. Mayor’s special permit t he Christmas
season ……………. 20.00
8. Issuance fee for the issuance of true copy ……………. 4.00
9. Permit to solicit and campaign for donation
within the municipality …………….. 10.00
10. Permit fees for hauling nipa shingles
on the following:
a) Banca with 2 masts or balandra per loadng……………. 20.00
b) Banca with 1 mast per loading …………….. 15.00
c) On boat without mast or on trucks or any
any conveyances per loading …………….. 10.00
d) On barges, launch or any power driver
vessel per loading …………….. 30.00
11. For every transient retailer of rice, corn,
corngrits/or brand inside the public
market …………….. 10.00

Article B. – Mayor’s Permit Fee For Gaffers, Referees, Bettakers, and Promoters

SECTION 3B.01 – Rate of Fee – There should be collected an annual permit fee of Twenty pesos (P20.00) from gaffers, bettakers, and promoters of cockfighting within the jurisdiction of the Municipality of Maribojoc, Bohol.

SECTION 3B.02 – Time of Payment – The mayor’s permit fee shall be paid to the Municipal Treasurer before the gaffers, referee, bettaker participates in the cockfighting. Thereafter, the fee shall be paid annually upon renewal of the portion birthmonth of the permittee.

SECTION 3B.03 – Administrative Provision – only licensed gaffers, referees, bettakers, or promoters shall officiate on cockpits, and in all kinds of cockfighting held in Maribojoc, and no operator or owner of cockpit shall employ in the cockfighting any gaffer, referee, bettaker or promoter who has not secured and paid the mayor’s permit fee as herein required..

SECTION 3B.04 – Penalty – Any violation of this Article shall be punished by a fine of not exceeding One Hundred (P100.00) Pesos, imprisonment of one (1) month, or both, at the discretion of the Court.

SECTION 3B.05 – Applicability Clause – The provision of P.D. 449, The Cockfighting Law of 1974, shall apply to all matters regarding the operation of cockpits and the holding of cockfights in the Municipality of Maribojoc, Bohol.

Article C. – Registration Fee On Large Cattle.

SECTION 3C.01 – Definition – For purpose of the Code, “Large Cattle” includes a two-year old horse, mule, ass, carabao, cow or other domesticated member of the bovine family.

SECTION 3C.02 – Imposition of Fee – Every person who owns 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 in the amount of one pesos (P1.00) per large cattle.

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 of transfer shall be issued to the purchasers upon payment of a certificate fee in the amount of two (P2.00) pesos; Provided, That such transfer fee shall be colleted only once if a livestock is to transferred more than once in one day.

SECTION 3C.03 – Time of Payment – The registration fee shall be paid to the Municipal Treasurer upon registration or transfer of ownership of the large cattle.

SECTION 3C.04 – Administrative Provision – All large cattle presented to the Municipal Treasurer for registration of the owner and class, color, age, sex, brand and other identifying mark of the large cattle. These data shall also be stated in the certificate of ownership issued to the owner thereof. If the large cattle is sold of the ownership thereof is transferred to another person, the respective names and residence of the vendor and the vendee of transferee shall likewise be indicated in the transfer certificate of ownership.

SECTION 3C.05 – Penalty – Any person who violates the provisions of this Article shall be punished by a fine of not exceeding two hundred (P200.00) pesos, imprisonment of not more than two (2) months, or both, at the discretion of the Court.

SECTION 3C.06 – 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, rules and regulations.

Article D. – Permit Fee On Bicycle and Pedaled Tricycle.

SECTION 3D.01 – Imposition of Fee – I shall be unlawful for any person to own, posses or use a bicycle in the Municipality without first having the same registered in the office of the Municipal Treasurer upon payment of a registration fee of Three (P3.00) pesos.
SECTION 3D.02 – Time of Payment Surcharge For Late Payment – The fee imposed herein shall be due any payable within the first twenty (2) days of January of every year. In case the bicycle is newly acquired or possessed, the fee herein provided for shall be paid within the first twenty (2) days from the purchase or possession of the same; Provided, that a surcharge of twenty (20%) percent of the amount due shall be collected after the lapse of the period of payment mentioned aforegoing.

SECTION 3D.03 – Administrative Provisions – A metal plate with corresponding registry number be provided by the Municipal Treasurer for every bicycle issued a permit.

The Municipal Treasurer shall keep a registry of all bicycle which shall be include the following information: owner and the number of metal plate.

SECTION 3D.04 – Penalty – Violation of any provision of this article shall be punished by a fine of not less than Fifty (P50.00) Pesos, imprisonment of not less than one (1) month, of both at the discretion of the Court.

Article E. – Permit Fee On Dogs.

SECTION 3E.01 – Imposition of Fee – Every person who owns or keeps any dog of over three (3) months old shall obtain a license therefore and pay to the Municipal Treasurer the sum of Two (P2.00) pesos per annum for every dog.

SECTION 3E.02 – Time of Payment; Surcharge For Payment – The fee imposed herein shall be due on the first day of January and payable until January 20 every year.

If paid after January 20, the license shall be subject to a surcharge of twenty (20%) percent of the amount due which shall be collected and accounted for at the same time and in the same manner as the original amount due.

SECTION 3E.03 – Administrative Provisions – The Municipal Treasurer shal keep a register of all licensed dog, describing the same by name, breed, color and sex, and shall also enter in the register the name and address of the owner or keeper and the number of the metal tag which shall be provided by the Municipal Treasurer for every dog so licensed.

The owner or keeper of any dog required to be licensed under this Article shall provide a leather or metal collar furthermore nuzzle the dog.

SECTION 3E.04 – Poundage – Failure to ay the fee and surcharge within ten days (10) from receipts of notification and demand of said fee and surcharge by any authorized representative of the Municipal Treasurer shall subject the dog to poundage and disposal in accordance with existing ordinance and law.

Article F. – Fees On Impounding of Astray Animals

SECTION 3F.01 – Imposition of Fee – Every person who own an animal such as a large cattle as defined in the preceding Article C, a dog, goat, pig astray in a public place within the municipality and impounded, shall be liable to pay a poundage fee which shall consist of the actual expenses incurred for the care and maintenance of the animal which in no case shall exceed en (P10.00) pesos a day or fraction thereof, on each head in the case of other animals.

SECTION 3F.02 – Time of Payment – The poundage fee shall be paid to the Municipal Treasurer before the release of the animal to its owner.

SECTION 3F.03 – Administrative Provisions – 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 at least ten(10) consecutive days whereby the owner is required to claim and establish ownership thereof.

If no person shall claim ownership of the animal after the expiration of twenty (20) days from its impounding the Municipal Treasurer shall advertise its sale at public auction to satisfy the poundage fee and the cost of the sale. The advertisement shall be made by posting a notice at the main door at the Municipal Hall for fifteen (15) days. However, the owner may stop the sale by paying at any time before or during the auction sale, the poundage fee due and the cost of the sale advertisement to the Municipal Treasurer, otherwise the sale shall proceed.

SECTION 3F.04 – Penalty – Any violation of this Article shall be punished by a fine of not more than one hundred pesos (P100.00), imprisonment of not more than one (1) month, or both at the discretion of the Court.

Article G. – Cart and Sledge Registration Fees

SECTION 3G.01 – Imposition of Fee – There shall be collected a registration fee of twelve pesos (P12.00) per annum for each part and sledge used in the Municipality of Maribojoc, Bohol which shall be registered with the Municipal Treasurer.

SECTION 3G.02 – Time and Manner or Payment; Surcharge For Late Payment.

The fee impose herein shall be due and payable within the first twenty (2) days of January of every year or within the first 20 days of each quarter. If paid after fee shall be subject to a surcharge of twenty percent (20%) for at the same time and in the same manner as the original amount due.

The corresponding registration fee for at least the current quarter shall be paid on each cart or sledge newly acquired after the first twenty days of January.

Any person who sells or transfer his cart or sledge at any time for which he has paid the fee in full for more than one quarter shall not be entitled to a refund of the fee corresponding to the remaining period for which it has been paid.

SECTION 3G.03 – Administrative Provision – The Municipal Treasurer shall keep register of all carts or sledge which shall out forth among others, the name and address of the owner. He shall provide the registrant the corresponding place number thereof.

SECTION 3G.04 – Penalty – Any violation of this Article shall be punished by a fine of not less than fifty pesos (P50.00) or imprisonment of not less than one (1) month or both, at the discretion of the Court.

Article H – Building Permit Fees

SECTION 3H.01 – Imposition of Fee – There shall be collected the following fees every applicant for a building permit:

(a) Construction of residential building costing:
Not exceeding P3,000.00 ……………………… P 20.00
For each succeeding P1,000.00 or
Fraction thereof ……………………… 3.00
(b) Construction of commercial or industrial building costing:
Not exceeding P5,000.00 ………………………. 25.00
For each succeeding P1,000.00 per
Fraction thereof ………………………. 6.00
(c) Residential building repair costing
P 500.00 but not exceeding P1,000.00 ………………. 5.00
For each succeeding P1,000.00 or
fraction thereof ………………………. 3.00
(d) Commercial or industrial building repair costing:
Less than P1,000.00 ………………………. 7.50
For each succeeding P1,000.00 of
fraction thereof ………………………. 5.00

The same rates fixed above shall be collected on or the construction and repair or other structures.

SECTION 3H.02 – Exemptions – The construction on or repair of the following small be issued building permits free of charge:
(a) Residential building repair costing less than P500.00 and
(b) Building or other structures damaged or destroyed by the typhoon, fire or earthquake upon presentation of satisfactory evidence thereof and proper application within six (6) months after the occurrence of any public calamity.

SECTION 3H.03 – Time of Payment: Surcharge For Late Payment – The fees identified under this Article shall be paid to the Municipal Treasurer upon application for a building permit with the Municipal Mayor.

A surcharge of twenty percent (20%) of the fee due shall be collected if the permit is secured after the construction and repair has already began.

SECTION 3H.04 – Administrative Provisions – 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 infrastructure of the constructed or the part or parts thereof that will be repaired; the name of the owner plan, an 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 reference to boundaries of the lot; and if constructed in the town proper or poblacion;
(b) General drawing 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. Metric view of plumbing layout
7. Electric layout
8. Details or structural and architectural parts.

SECTION 3H.05 – Penalty – No violation of the provision than two hundred pesos (P200.00) or nor more than two months or both at the discretion of the court; Provided: That withstanding the imposition such time and imprisonment the offender shall be further required and secure the necessary building permit and to pay the corresponding fees thereafter as required by existing ordinances; Provided further; That in case the construction of the building or structure is not inconformity with existing regulation, the offender shall be required to make the necessary alterations and if this is not possible, the offender shall be required to remove or demolish the said building or structure within a reasonable period upon receipt of the demolition; and Provided, Finally, That upon failure of the offender to remove or demolish the building or structure, the Municipal Mayor or his duly authorized representative shall undertake such removal or demolition at the expense of the offender.

Article I. – Permit and Inspection Fees of Machineries and Engines

SECTION 3I.01 – Iposition of Fee – There is hereby imposed an animal inspection fee on internal combustion engines, generators, and other machines propelled by electric motors, other stationary engines or machines, in accordance with the following schedule:
(a) Internal combustion engines
1. 3HP and below ……………………. P 7.50
2. 5HP and below but not
lower than 3 HP ……………………. 12.50
3. 10HP and below but not
lower than 5HP ……………………. 20.00
4. 15HP and below but not
lower than 10HP ……………………. 25.00
5. Above 15 HP ……………………. 30.00

(b) Other stationary engines or machines

1. 3HP and below ……………………. 12.50
2. 5HP and below not lower
than 3HP ……………………. 20.00
3. 10HP and below but not
lower the 5HP …………………….. 25.00
4. 15HP and below but not
lower than 10HP ……………………. 30.00
5. Above 15 HP ……………………. 35.00

(c) Electric generators and other machine propelled by electric motors will be levied the same rates found in subsection.

SECTION 3I.02 – Time of Payment – The annual fees imposed in this Article shall be paid to the Municipal Treasurer upon application of the permit with the Mayor but not later than fifteen (15) days after actual inspection by persons authorized in writing by the Mayor. Thereafter, the fee shall be paid within the first twenty days, the fee shall be paid within the first twenty days of January, or of every quarter, as the case maybe.

SECTION 3I.03 – Administrative Provisions – No engine or machine mentioned agore-going shall be installed or operated within the limits of the municipality of Maribojoc, Bohol, without the permit of the Municipal Mayor and the payment of the inspection fees prescribed in this Article.

SECTION 3I.04 – Penalty – Any person who shall violate this article, or shall hinder, refuse, or in any way prevent the duly authorized persons from carrying out the provisions of this Article, shall be punished by a fine of one hundred pesos (P100.00) imprisonment of one (1) month, or both, at the discretion of the Court.

Article J – Rental Fees

SECTION 3J.01 – Imposition of Fees – There shall be collected the following rental fees for municipal block tiendas, municipal lots and other municipal properties leased to be used by private persons or corporations.
a. For every block tienda space along San Vicente St. with additional roofing (tapangco) …………………………………….. P30.00/mo.
b. For every block tienda space along San Vicente
St. without additional tapangco …………………… 25.00/mo.
c. Second floor of the block tienda
located on corner San Vicente St.
and Echavez St. ……………………. 20.00/mo.
d. Every block tienda space at the
market annex facing Echavez St ……………………… 20.00/mo.
e. Every block tienda space at the
Market annex facing Redulla St. …………………….. 20.00/mo.
f. Every block tienda space at the
market annex along Sta. Cruz St.
occupied by carenderias …………………….. 20.00/mo.
g. Every space occupied on the back
And side part of the block tiendas
With spaces of one by two meters …………………….. 15.00/mo.
h. For occupancy of the block tienda
at the side of the market ticket booth …………….. 15.00/mo.
i. For each lot at Tabuan Daan with a
frontage of 6 meters by 20 c meters …………….. 20.00/mo.
j. On the municipal lot formerly
occupied by old municipal bldg. and
presently occupied by the following
persons:
Lot No. 1 Mrs. Hilaria Doblados ………………………….. 22.50/mo.
Lot No. 2 Judge David C. Ocangas ……………. 18.75/mo.
k. For occupants of interior Tabuan Daan,
Kaliduhan, Punta Cruz and municipal lot
Cemetery site – there shall be collected
Per square meter ……………………. 0.25/qrtr..
l. For every 1000 copies or fraction
thereof ……………………. 20.00
m. For occupants of residential site
from Ipil to Kutkut Poblacion
per sq. meter ……………………. 0.25/qrtr.
n. For the use of municipal lot in
Dipatlong ……………………. 75.00/mo.
o. For every tuba stand in the public
market ……………………. 4.00/mo.
p. For every bodega space under the
market table ……………………. 4.00/mo
q. For the use of any of the public
Market space whether for free or
affair like drama, dance hour or
any kind or entertainment …………………… 30.00/day
r. For the use of the market table …………………… 2.50 each
p/day

Article K. – Permit Fee For Building Occupancy

SECTION 3K.01 – Imposing of Fee – There shall be collected a Mayor’s Permit fee for the occupancy of newly reconstructed houses, buildings, and other structures, as follows:
(a) building for commercial or industrial
purposes (including private schools) ………………. P 25.00
(b) Apartment or houses for rent ………………. 15.00
(c) Residential houses ………………. 7.00
(d) House Plate Registration ………………. 5.00

SECTION 3K.02 – Time of Payment – The fee shall be paid to the Treasurer upon application to occupy the house or building with the Mayor.

SECTION 3K.03 – Administrative Provisions
(a) No newly constructed house or building shall be occupied without the permit specified in this Article being secured by the owner or building contractor.
(b) The duly authorized representative of the Mayor shall inspect all newly constructed house or building for the purpose of endorsing all building regulations before the permit for occupancy shall be issued.

SECTION 3K.04 – Penalty – Violations of this Article shall be punished by a fine of One Hundred Pesos (P100.00), imprisonment of not more than one month, or both, at the discretion of the Court.

CHAPTER IV – SERVICE FEES

Article A – Local Registry Fees

SECTION 4A.01 – Imposition of Fees – There shall be collected for services rendered by the Local Civil Registrar of the Municipality of Maribojoc, Bohol, the following fees:
(a) Marriage Fees
1. Application for marriage license ………………….. P 20.00
2. Marriage license fee ………………….. 2.00
3. Marriage solemnization fee ………………….. 7.50
(b) For registration in the Civil Status
1. Legitimation …………………… 7.50
2. Adoption …………………… 10.00
3. Annulment of Marriage …………………… 15.00
4. Legal separation or divorce …………………… 15.00
5. Naturalization …………………… 50.00
6 Change of name …………………… 10.00
7. For certified copies of any
documents in the register of
in the register of each
100 words …………………… 5.00
( c ) Permits for cadaver disposition, etc.
1. Burial permit fee …………………… 1.00
2. Exhumation of cadaver …………………… 5.00
3. Disinterment or removal of cadaver…………………… 5.00
4. Construction of tombstone or
Pantheon on the municipal cemetery…………….. 150.00
(d) Other Service Charges:
1. For issuance of certified copies of
tax declaration ……………………. 5.00
2. For every transfer of ownership
of tax declaration ……………………. 4.00
3. Issuance of birth certificate, death
death certificate, marriage
certificate ……………………. 5.00
4. Issuance of certification, affidavit
and/or simple document from
the Municipal Mayor, Municipal
Judge, Municipal Treasurer and
Municipal Health Officers and other
Municipal Officials …………………….. 5.00

SECTION 4A.02 – Exemption – The corresponding fees shall not be collected in the following cases:
(a) Issuance of certified copies of documents for Official use at the request of a competent court or other government agency;
(b) 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.

SECTION 4A.03 – Time of Payment – The fees shall be paid to the Municipal Treasurer before registration or issuance of the permit, license or certified copy of Local registry records of documents.

Article B. – Secretary’s Fees

SECTION 4B.01 – Imposition of Fees – There shall be collected the following fees from every person requesting for copies of official records and documents from Office of the Municipal Government of Maribojoc, Bohol:
1. For every 100 words or fraction thereof,
typewritten (not including the certificate
and any quotation ……………………….. P 5.00
2. Where the copy to be furnished
is in a printed from in whole or in
part for each page (double this fee it
there are two pages in a sheet ………………. 5.00
3. For each certificate of correctness
(with seal of office written on the
copy or attached thereto ……………….. 5.00
4. For certifying the official act of a
municipal Judge or other judicial
certificate, with seal ……………….. 5.00
5. For true certified copies of any paper
record, decree, judgment or entry of
which any person is entitled to demand
and received a copy (in connection with
judicial proceeding) for each 100 words ……….. 5.00
6. For issuance of tax clearance ……………….. 1.00

Article C. – Police Clearance Fees

SECTION 4C.01 – Imposition of Fees – Every person requesting for the issuance of a Police, Mayor’s and Judge’s Clearance of the Municipality shall pay a clearance fee at the rates herein below prescribed, per certificate issued:
a) For employment, scholarship study grants ………………… 5.00
b) For firearms permit application ………………… 25.00
c) For change of name with affidavit ………………… 25.00
d) For application for Filipino citizenship ………………… 150.00
e) For tourist (abroad) ………………… 50.00
f) For immigrant and employment ………………… 30.00
g) For other purposes ………………… 5.00

SECTION 4C.02 – Time of Payment – The service fees provided under the Article shall be paid to the Municipal Treasurer upon application for police clearance by the person applying for said clearance.

Article D.- Service Fees For Health Examination

SECTION 4D.01 – Imposition of Fees – Any person who shall be required by existing ordinance to secure a Medical Certificate from the Municipal/Rural Health Officer or his duly authorizing representative, shall undergo the necessary physical examination and pay a service fee of Three Pesos (P3.00).
(a) Health certificate fee for waitresses, waiters, bakers, fish vendors
restaurant cooks, carenderia, restaurant helpers ………………… P 5.00
(b) Sanitary permit fee for every carenderia,
restaurant, cafeteria, bakery stores, tuba
stores, drinking parlors, mahjong establishment …………………. 5.00

SECTION 4D.02 – Time of Payment – The service shall be paid by the applicant to the Municipal Treasurer before the physical examination is made and the medical certificate is issued.
SECTION 4D.03 – Administrative Provision – The Municipal/Rural Health Officer shall keep the proper book all records of Physical examination conducted under this Article, giving the name of the applicant, the date, and the purpose for which the same applied for.

SECTION 4D.04 – Penalty – Any violation of the provisions of this Article shall be punished by a fine not less than Fifty pesos (P50.00), not more than thirty (30) days imprisonment, or both at the discretion of the Court.

CHAPTER V – MUNICIPAL CHARGES

Article A. – Market Fees

SECTION 5A.01 – Market Entrance Fees – In lieu of the regular market fees based on the space occupied, a market entrance fee may be imposes on all transient vendors of any commodity or merchandise being brought into the public market for sale on the basis of weight, bundle, sack, can cartload to any convenient unit of measure. The amount of market fee that would be collected of the fee were charged on the basis of space occupying the said commodity or merchandise, as provided in this code.

SECTION 5A.02 – Imposition of Fees – Any person natural or judicial who sells any of the following items mentioned in this Article in the Public Market of Maribojoc, Bohol shall pay the corresponding fees as provided hereunder:
For every bag of rice (50 kgs.) ………………….. P 0.30
For every bag of corn grits or grains (50 kgs.)…………. 0.30
For every can of salted fish or fraction…………………. 0.30
For every demijon of tuba or fraction thereof
during Wednesday …………………… 0.25
For every demijon of tuba or fraction thereof
during Sundays & other days …………………… 0.15
For every kilo of fresh fish sold inside the
market, market zones or sub-markets:
1st class fish …………………… 0.20
2nd & 3rd class fish …………………… 0.15
For every bale of tobacco -20 kilos or less………………. 0.75
For every excess kilo of tobacco (20 kgs.)………………. 0.15
For every 5 kilos of vegetables during
Wednesdays and Sundays …………………… 0.25
For every 5 kilos of vegetables on ordinary days………… 0.10
For every lechon ……………………. 3.00
For every seller of bolos, kitchen knives &
the like occupying one sq.m. or less……………… 1.50
For every baliw mats ……………………. 0.10
For every tikog mat (double size) ……………………. 0.25
For every tikog mat (single size) ……………………. 0.15
For every raffia, romblon or buri mat ……………………. 0.10
For every porcelain seller, per sq. m. space……………… 0.75
For every seller or toys, religious article and
The like per sq.m. space occupied………………… 0.75
For every ambulance seller of dried fish
(buwad) occupying one table space………………. 2.00
For every market basket …………………….. 0.10
For every market basket …………………….. 0.15
For every hat …………………….. 0.15
For every buri, romblon or tikog …………………….. 0.10
For every bag of salt …………………….. 0.30
For every basket of sea shells …………………….. 0.20
For every basket of fruits …………………….. 0.30
For every can or bukag of fruits …………………….. 0.75
For every sack or bag of cacao …………………….. 1.50
For every sack or bag of coffee …………………….. 0.75
For every kilo of beef, pork or goats meat………………… 0.15
For every piece of sinamay …………………….. 0.15
For every roll of sinamay sab-a or pina…………………… 0.15
For every roll of baling …………………….. 0.15
For every clay pot …………………….. 0.15
For every clay oven …………………….. 0.30
For every tripod (sug-ang) …………………….. 0.20
For every clay or cement jar (banga) …………………….. 0.40
For every person engaged in the repair or soldering
of kitchen utensils, etc. ……………………… 0.75
For every tabal-ak of sugar ……………………… 0.15
For every bundle of sig-id or hagnaya……………………… 0.25
For every roll of buri rope ……………………… 0.10
For every seller of suman, puto or bibingka………………… 0.15
For every seller of cakes and / or read……………………… 0.25
For every dealer of jewelries ……………………… 1.50
For every can of camote or gabi ……………………… 0.20
For every bunch (bulig) of bananas ……………………… 0.30
For every bale of abaca hemp ……………………… 0.15
For every wooden ben and bamboo bed……………………. 0.75
For every fowl ……………………… 0.30
For every table space occupied for dry goods
or the like everyday except Wednesday
and a week before the popular fiesta date………….. 0.75
For every table space occupied during Wednesday
and during one week before the
popular fiesta ……………………… 2.50
For every seller of ice cream or ice drop and/or
popsicle and the like-ordinary days and
Wednesday and Sundays ……………………… 0.30
For the use of any space within the public market
compound for assembling, repairing or
patching fish not or baling ………………………. 0.75
For the use of the public market by any person
or group of persons or firm for lecture
purpose ……………………….. 7.50
For every permanent sari-sari store with
vegetables, fruits, root crops, etc.,
occupying one table space or fraction thereon
there shall be collected the following
market fees on:
On ordinary days & Sundays ……………………….. 0.30
On Wednesday ……………………….. 0.75
For every permanent seller of vegetables, fruits
root crops or the like occupying one
table space or fraction thereof:
On ordinary days & Sundays ……………………….. 0.20
On Wednesdays ……………………….. 0.30

Article B. – Slaughter Fees

SECTION 5B.01 – Imposition of Fees – Every person who owns an animal or animals or animals slaughtered in the municipal public slaughterhouse shall pay the corresponding fee provided hereunder. A permit shall be secured from the Municipal Health Officer or Meat Inspector:
(a) Permit Fee to slaughter per head:
Large cattle, carabao, per head ………………….. P 20.00
Cow or horse, per head ………………….. 12.00
Hogs, per head ………………….. 2.50
Goats or sheep, per head ………………….. 2.50
Other, per head ………………….. 2.50
(b) Slaughter Fee:
1. For public consumption per head
Large cattle ………………….. 7.50
Hogs ………………….. 5.00
Goats ………………….. 2.50
Sheep’s ………………….. 2.50
Others ………………….. 2.50
2. For home consumption per head
Large cattle ………………….. 3.00
Hogs ………………….. 2.00
Goat’s ………………….. 1.50
Sheep’s ………………….. 1.50
Others ………………….. 1.50

SECTION 5B.02 – Exemption – Permit to slaughter shall not be granted nor corresponding fees collected on animal condemned by the Municipal/Rural Health Officer or Meat Inspector.

SECTION 5B.03 – Time of Payment
(a) Permit Fee – The fees shall be paid to the Treasurer upon application for a permit to slaughter with the Health Officer.
(b) Slaughter Fee – The fee shall be paid to the Treasurer or his authorized representative before the slaughtering of the animal.

SECTION 5B.04 – Administrative Provisions. – Before any animal is slaughtered o public consumption, a permit therefore shall be secured from the Municipal/Rural Health Officer or his duly authorized representative, to slaughter.

The slaughter of any kind of animal for sale or for consumption of the public be done in the municipal slaughterhouse designated as such by the Municipal Sangguniang Bayan, the slaughter of animals in intended for home consumption may be done elsewhere except large cattle which shall be slaughtered in the public slaughterhouse; Provided, That animals slaughtered for home consumption shall not be sold or offered for sale.
Before issuing the permit, for the slaughter of large cattle, the Treasurer shall require for branded cattle the production of the certificates of ownership if the owner is the applicant of the original certificate of ownership and the certificate of transfer showing title in the name of the person applying for the permit if he is not the original owner. If the applicant is not the original owner and there is no certificate of transfer made in his favor, one such certificate shall be issued and the corresponding fee collected therefore. For unbranded cattle that have not yet reached the age of branding. The Treasurer shall require such evidence as will be satisfactory to him regarding the ownership of the animal for which permit to slaughter has been requested. For unbranded cattle of the required age, the necessary owner’s and transfer certificates shall be issued and the corresponding fees collected, therefore before slaughter permit is granted.

SECTION 5B.05 – Penalties – Any violations of the provision of this Article shall be punished with the time of not more than Three Hundred Pesos (P300.00) or imprisonment of not exceeding three (3) months, or both at the discretion of the court.

Article C. – Corral Fees

SECTION 5C.01 – Imposition of Fees – There shall be collected corral fees according to rate, per day or fraction thereof for animals to be slaughtered for public or home consumption which are deposited and kept in a corral owned and operated by the municipality of Maribojoc, as follows:
Large cattle, per head ………………………….. P 0.75
Hogs, or pigs, per head ………………………….. 0.50
Goats or Sheeps, per head ………………………….. 0.30
Other, per head ………………………….. 0.30
SECTION 5C.02 – Time of Payment – The fee shall be paid to the Treasurer before the animal is kept in the corral or any place designated as such. If the animal is kept in the corral beyond the period paid for, the fees due on the unpaid period shall first be paid before the same animal is released from the corral.

SECTION 5C.03 – Penalties – Any violation shall subject the owner to pay double rates herein prescribed.

Article D- Fishery Rentals of Fees

SECTION 5D.01 – Definitions – When used in this Article 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 forest, 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 touch the sea at low side and a third parallel with the general. Where two municipalities are so situated on the opposite shores that there is less than six nautical miles of marine waters both the third line shall be a line equally distant from the shores of the respective municipalities.
“Bahan” is a fish net itself It is stationary “pamorongoy” is a deep fish net for flying common in the Philippine waters.
“Balarong” is a fish corral made of stones piled about knee high erected on the shallow portion of the ocean bed. The site is usually exposed during the low tide season.
“ Bongsod” is a fish corral made of bamboo splits erected on shallow water of an ocean bed.
“Lumpil” or “Ponot” is a bamboo fish corral such bigger than the “bungsod” which is erected on deeper portion of the ocean bed.
“Pokot” is another fishing not without pocket and it is of bigger than a “baling”. The fish in caught by encircling the school of fish by allowing the catch to entangle into he mesh.
“Semilya” – is a bangus fry caight which abound in the mouth of the river and along the seashore.
“Arong” or “Payao” is a method used by fisherman in attracting a school of fish to shelter under it and it is made of bound bamboo poles which are made to float in the ocean, either in vertical or horizontal position, usually anchored by a heavy weight to keep it always in place. In most cases this shelter is lighted with pressure lamp in the evening.
“Sensero” is a method of catching in a school of fish with the use of deep sea nets. The net is of bigger mesh and it’s the one tossed to catch the fish that shelters under the “payao” or “arong”
“Cabiao” is a baroto with outriggers powered by gasoline or diesel engine below three (3) tons capacity.
“Baroto” is a native canoe with outriggers which is propelled by paddling.
“Basnigan” is a deep-sea fishing net with small eye-lit for catching dilis and other specie of shrimp.
“Pahubas/Surambao” is a shallow-sea fishing net with big eye-lits to be employed during high tide along the stoney part of the sea and the catching of fisher is being done during nigh time.
“Pamasul” is a method of catching fish with the use of hook, line and sinker.
“Pumpboat” is a baroto with outriggers powered by gasoline or diesel engine below three (3) tons capacity.

SECTION 5C.02 – Grant of Fishery Rights – The Municipal Sangguniang Bayan hereby grantes the exclusive fishery rights to erect fish corrals, operate fishponds or oyster beds, or take or catch bangus fry or kawag-kawag or fry or other species for propagation, by public auction, for which purposes the municipal waters is hereby divided into fishing zones with areas and boundaries fixed and for which the minimum annual rental for such zone is fixed as follows:

Zone 1 …………………………………… Punta Cruz
Zone 2 …………………………………… Guiwanon, Lagtangon, Bood
Zone 3 …………………………………… Dipatlong, Kasamodat,
Katadwan, Latason, Nailok-
Poblacion
Zone 4 …………………………………… Anislag, San Vicente
Zone 5 …………………………………… Lincod, Kanhawig, Tapunon

SECTION 5D.03 – Issuance of Individual License In Case No Bidders Option To Lease Fishing Zones – If, after two notices for the grant of exclusive fishery rights thru public auction, has provided for in the preceding section, no interested bidders option to lease any fishing zone within the municipal waters, the Municipal Sangguniang Bayan shall grant the privilege of erecting fish corrals, operating fishponds or ouster culture beds, or catch bangus fry or kawag-kawag within definite area or portion of the municipal waters to individual upon payment of license fees therefore as the rates fixed thereunder:
Annual Fee
(1) Fish corrals erected in the area: (Per Bono-an)
Less than 3 meters deep …………………………. P 35.00
3 meters deep or more but less
than 5 meters deep ………………………….. 70.00
5 meters deep or more but less
than 8 meters deep ………………………….. 300.00
8 meters deep or more but less
than 10 meters deep …………………………… 400.00
10 meters deep or more but less
than 15 meters deep …………………………… 550.00
15 meters deep or more …………………………… 800.00

(2) Operation fishponds or oyster culture beds:
Per hectare …………………………… 15.00
(3) Catching bangus fry or kawag-kawag:
Less than 1,000 sq. m. …………………………… 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 2,000 sq. m. ……………………………. 1,500.00
(4) Fish corrals or fishponds in inland fresh waters:
Annual Fee

With an area of less than 500 sq. m. …………………….. 100.00
With an area of 500 sq. m. or more
but less than 1,000.00 sq. m …………………………….. 200.00

SECTION 5D.04 – Privilege or Resident to take In Municipal Waters.– Any person who is not a grantee of license or privilege to engage in commercial fishing shall be allowed to fish for domestic use, in the municipal waters, in case no communal fishery herein has been established: Provided, however, That in no case shall fishing or allowed within two hundred meters from a fish coral licensed by the municipality, Provided, Finally, That no fish caught under this privilege shall be sold.

SECTION 5D.05 – Operation of Fishing Vessels of (3) Tons of Less – The following fees shall be collected for the operation of fishing vessels:
(a) Fishing vessel without meter:
1. Up to one ton …………………………. P 7.50
2. More than one ton to two tons………………………. 12.50
3. More than two tons to three tons……………………. 17.50
(b) Fishing vessel with motor:
1. Up to one ton …………………………. 12.50
2. More than one ton to two tons………………………. 17.50

The Municipal Sangguniang Bayan is hereby empowered to promulgate, subject to the approval of the Secretary of Agriculture and Natural Resources, rules and regulations for the said fishing vessels.

SECTION 5D.06 – Deep-sea Fishermen– Deep-sea fishermen duly licensed they are allowed to fish within the municipal waters of Maribojoc if they secure the necessary permit and pay the following:
Amount of Fee
Fisherman using the following fishing gears: Per Annum
a. Baling from 16 meter long ………………………… P 40.00
b. Kayagkag from 1 to 50 meters long………………………… 15.00
c. Kayagkag from 51 meter up …………………………. 20.00
d. Pukot such an pang haul-haul
pamangsi or panawasid …………………………. 40.00
e. Sagiwsiw …………………………. 15.00
f. Sagiwsiw using pumpboat …………………………. 50.00
g. Fishing without lamp …………………………. 12.50
h. Basnig …………………………. 125.00
i. Traveling basing …………………………. 300.00
j. Payee …………………………. 45.00
k. chinchure …………………………. 200.00
l. Likum-likum …………………………. 250.00
m. Ligid each …………………………. 5.00
n. Sipao …………………………. 7.50
o. Pangumbal …………………………. 25.00
p. Panggal …………………………. 12.50
q. Lawag …………………………. 350.00
r. One lamp in one baroto …………………………. 12.50
s. Two lamps in one baroto …………………………. 17.50
t. Palo-palo …………………………. 30.00
u. Apong …………………………. 30.00
v. Palaran …………………………. 15.00
w. Balirong …………………………. 30.00
x. Palagdas …………………………. 15.00
y. Pokot Nylon …………………………. 30.00
z. Taliwatis …………………………. 17.50
aa. Pakalas o Palangre …………………………. 10.00
bb. Sipao o palong-palong …………………………. 15.00
cc. New Look Fishing …………………………. 75.00
dd. Pana with lamp …………………………. 15.00
ee. Pokot with stretched fish net …………………………. 15.00
ff. Tapsay with rattlers …………………………. 20.00
gg Jabjab …………………………. 15.00

SECTION 5D.07 – Administrative Provision – A license of any locality shall not fish in the Municipal waters of the Municipality of Maribojoc, Bohol without first securing the necessary permit from the Mayor, and paying the corresponding taxes and fees therefore to the Municipal Treasurer.

SECTION 5D.08 – Penalty – Any violation of this Article shall be punished by a fine of One Hundred Pesos (P100.00), imprisonment of thirty (30) days, or both, at the discretion of the Court.

SECTION 5D.09 – Exclusive Fishery Privileges – Operating fish corrals, oyster culture beds or the catching of bangus fry or fry of other species for propagation shall be considered as exclusive fishery privileges which shall be granted always to the highest bidder in public bidding hold according to the provisions of this Article.

This Sangguniang Bayan may grant to the highest qualified bidder the exclusive privilege of constructing and operating fish corrals, oyster culture beds or of gathering ‘bangus” fry or fry of their species, in municipal waters for a period not exceeding five (5) years: Provided: That these grants of excusive fishery privileges shall be under such conditions as shall be.
SECTION 5D.10 – Issuance of Individual License In Case No Bidders Option To Lease Fishing Zones – If, after two notices for the grant of exclusive fishery rights thru public auction, no interested bidders out to lease any fishing zone within the municipal waters, the Sangguniang Bayan is authorized to grant the privilege of erecting fish corrales, operating oyster culture beds, or catching “bangus” fry or “kawag-kawag” within a definite area or portion of the municipal waters to individual upon payment of license fees therefore at the rates not exceeding those fixed by this Article.

SECTION 5D.11 – Application For Exclusive Fishing Privilege

Applications for any of the exclusive fishery privileges mentioned in the preceding section shall be made on official form duly approved by the Sangguniang Bayan.

SECTION 5D.12 – To Whom To Submit Application – All applications shall be forwarded to the Municipal Secretary who shall submit the same to the Municipal Mayor. Upon receipt of the application, the Municipal Mayor shall satisfy himself that the license applied for will not prejudice public interest and that the portion or area for which an application for lease has been presented is not covered by any subsisting lease.

SECTION 5D.13 – Committee on Auction.– A committee on auction is hereby created to compose of the Municipal Treasurer, as Chairman, and two members of the Sangguniang Bayan, as members. In the composition of the committee on auction, the office of the Municipal Treasurer should be presented by the Transfer, Membership in said committees is entirely within the discretion of the Sangguniang Bayan.

SECTION 5D.14 – Publication of Notice – The committee on auction shall advertise notice for bides for exclusive privilege in areas or zones of the municipal water available for erecting fish corrals, or constructing or operating under culture beds, or taking or catching “bangus” of other species for propagation by posting said notice in newspaper published in the locality, if any, for period of not less then fifteen (15) days.

SECTION 5D.15 – Time and Place of Auction – The Sangguniang Bayan shall, in a resolution, provided for a notice calling for sealed bids for the exclusive fishery privilege granted under Section 21 (b) of Presidential Decree No. 231 as amended (Local Tax Code) and Section 29 of Presidential Decree No. 704, specifying the time and place of the auction, the amount to be deposited, before and individual or entity is entitled to participate, the procedure to be followed by the Committee on Auction before any exclusive privilege is granted and the bond as guarantee of good faith and for satisfactory compliance with the terms of the lease or grant. The bond shall be in cash, in real estate situated within the Philippines or by surety company authorized for that purpose in an amount not less than two years rental.

SECTION 5D.16 – Municipal Concessions and Leases Concerning fisheries. –
No lease or concession granted by the Sangguniang Bayan under authority of an ordinance approved pursuant to Section 4 of Presidential Decree No. 704, concerning fishing or fisheries in streams, lakes, rivers, inland and or municipal waters, shall be valid and enforceable unless the Secretary of Natural Resources, upon recommendation of the Director of Fisheries and Aquatic Resources, approves the same.

Article E. – Storage Fees In the Wharfs Cargo Shed

SECTION 5E.01 – Imposition of Fees – There shall be collected storage fee of the following items per day in the Wharfs cargo Shed:
a. For every head of carabao, cow or horse …………………. P 5.00
b. For every head of pig …………………. 1.50
c. For every automobile, jeep or motorcycle …………………. 7.50
d. For every sack of cavan of rice, corn
sugar or salt, etc. …………………. 0.15
e. For every box of sardines, salmon, milk
or the like ………………….. 0.15
f. For every bag of cement ………………….. 0.15
g. For every sheet of steel ………………….. 0.15
h. For every ton of GI pipes ………………….. 0.75
i. For every drum of petroleum gasoline
or asphalt ………………….. 1.50
j. For every bale of goods merchandise
occupying less than 1 sq. m. of
ground space ………………….. 0.50
k. For every bale of goods merchandise
occupying more than 1 sq. m. of
ground space …………………… 0.75
l. For every bamboo foot of log …………………… 0.10
m. For every bamboo raft 100 and fraction
thereof ……………………. 5.00
n. For every lineal foot of round lumber ……………………. 0.10
o. For every board foot of lumber ……………………. 0.10
p. For every can of salted fish ……………………. 0.15

Article F.- Charges For The Service Of the Maribojoc Waterworks System

Rules and Regulations

SECTION 5F.01 – Imposition of Fees. – For the use of the Maribojoc Waterworks System, the following fees shall be collected:
a. For houses or establishment with water meter:
1. For the first ten (10) cubic meters
consumption per month ………………………P 4.50
2. For excess of ten (10) cubic meters
every month, there shall be collected
per cubic meters ……………………… 0.35
b. For houses or establishment with no water
meter (flat rate) ……………………… 6.00
For those houses whose water are defective, the
average of the preceding three months payment
while the water meter was in good order shall be
charged or collected until such time when the
water meter will be repaired.
c. For rental of water meter per month ………………………. 0.40
d. For every new installation ………………………. 30.00
e. For every re-opening of water connection
after full payment of delinquency ……………………….. 15.00
f. For every breakage of the glass of the
water meter ……………………….. 20.00
g. For every loss of water meter, the user
shall pay the water meter at its current
market price ………………………..
h. For deliberate and intentional tampering
of water meter ……………………….. 25.00

SECTION 5F.02 – Time of Payment. – The fees prescribed the Municipal Treasurer at the water services was rendered: Provided, that a grace period of fifteen (15) days shall be given the delinquent consumer.

SECTION 5F.03 – Administrative Provisions. –
a. Failure of the consumer to pay the fees for two months shall authorize the waterworks system to disconnect the service of the delinquent consumer without prior notice to the said consumer.
b. Water Service shall be disconnected when a defective faucet is not replaced after due notice or given for its replacement.
c. Use of water outside the water meter connection is likewise prohibited.

SECTION 5F.04 – Penalty. – Any violation of this Article shall e punished by a fine of not less than ten pesos (P10.00) or not more than twenty pesos (P20.00), and the water service shall likewise be disconnected.

CHAPTER VI – GENERAL ADMINISTRATIVE AND PENAL PROVISIONS

Article A. – Collection and Accounting of Municipal Revenue

SECTION 6A.01 – Collection. – All the taxes, fees and charges due to the Municipality of Maribojoc shall be collected by the Municipal Treasurer, or his duly authorized deputies.

The treasurer is hereby authorized subtract to the provisions of this Code, other laws, and ordinances, and to the approval of the Mayor, to promulgate rules and regulations for the proper efficient administration and collection of taxes, fees and charges herein levied and imposed.

SECTION 6A.02 – Surcharges and Interest on Unpaid Tax, Fees or Charges.

Except an otherwise specifically provided in this Code and other laws, failure to pay the tax fee, or charge within the time required shall subject the taxpayer to a surcharge of twenty-five percent (25%) of the amount of the tax, fee or charge due plus and interest upon the unpaid amount at the rate of fourteen percent (14%) from the due date until the tax, fee or charge is fully paid.

Where an extension of time for the payment of the tax has been granted and the amount is not paid in full prior to the expiration of the extension the interest of fourteen percent (14%) per annum shall be collected on the unpaid from the date it becomes originally due until fully paid.

SECTION 6A.03 – Interest on Other Unpaid Revenues. –
Where the amount of any other revenue due the municipal government, except voluntary contribution or donations, is not paid on the date fixed herein, in the contract, expressed or implied, or upon the happening of the event which gave rice to its collection, there shall be collected as part of that amount, an interest thereon at the rate of one half percent (1/2% a month from the due date until it is paid)

SECTION 6A.04 – Issuance of Receipts. – It shall be the duty of the Treasurer of his duly authorized deputies to issue the necessary receipts to the person paying the tax, wherein the date, amount, name of the person shown.

SECTION 6A.05 – Record of Person Paying Revenue. – It shall be the duty to the Treasurer to keep a record, alphabetically arrange and open to public inspection during office hours, or the names of all persons paying the municipal taxes, fees, and charges, and as for as practicable, shall establish and keep current the appropriate tax roll for each kind of tax, fee or charge provided in this Code.

SECTION 6A.06 – Accounting of Collection. – Unless otherwise provided for in existing laws and ordinances, all monies collected by virtue of this Code shall be accounted for in accordance with the provisions of existing laws and regulations of the commission on Audits, and credited to the General Fund of the Municipality of Maribojoc, Bohol.

Article B. – Civil Remedies For Collection Of Revenues

SECTION 6B.01 – Municipal Government Lien. – Taxes and other revenue due to the Municipality of Maribojoc, constitute a lien in its favor, enforceable by proper legal action, superior to all aliens or charges in favor of private parties not only on any property rights therein.

SECTION 6B.02– Civil Remedies. – Unless otherwise specifically provided in applicable laws and in so far as their nature permits, the civil remedies available to the Municipality of Maribojoc, Bohol to enforce payment of delinquent taxes shall be by distraint of personal property and by legal action, Either of these remedies or both simultaneously may be pursued at the discretion of the proper authority.

The payment of other revenues according to the Municipality of Maribojoc shall be enforced by legal action.

SECTION 6B.03 – Distraint of Personal Property. – The remedy by distrain shall be proceed as follows:
a. Seizure – upon failure of the person owing any local tax to pay the same at the time required, the Treasurer or his deputy, may upon written notice seize or confiscate any person of any personal subject to the tax lien, in sufficient quantity to satisfy the tax in question, together with any increment thereto incident to delinquency and the expenses of seizure. In this case, the Treasurer or his deputy issue a duly authenticated certificated certificate based upon the records of his office showing the fact of delinquency and the amount of the tax and penalty due. This shall serve as sufficient warrant for the distraint of personal property aforementioned, subject to the tax payer’s right to claim the exemption under the provisions of Section 69 of the Presidential Decree No. 464, Distraint personal property shall be sold at public auction in the manner herein provided for.
b. Accounting of Distrained Goods. The officer executing the distraint shall make or cause to be made an amount of the goods or effecs distrained, a copy of which signed by himself shall be left either with the owner or person from where possession the goods or effects where taken or at his dwelling or place of business of that person and with someone of suitable age and discretion, to 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 two public places in the territory of the local government where the distraint is made. Specifying the time and plae of sale and the articles distraints The date of sale shall not be less than twenty (20) 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 Mayor.
d. Release of distrained property upon payment prior to sale.- If at any time prior to the consummation of the sale all proper charges are paid to the officer conducting the sale, the goods or effects disrained 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 distraned at public auction to the highest bidder for cash within five (5) days after, the sale, the Treasurer shall make report to the proceeding in writing to the Municipal Mayor.

Should the property distrained be not disposed of within one hundred and twenty days from the date of distraint, 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 cancelled.

f. Disposition of Proceeds. – The proceeds of the same shall be applied to satisfy the tax, together with the increment thereto incident to delinquency, and the expenses of the desraint and sale. Any residence over the above what is required to pay the entire claims shall be returned to the owner of the property sold. The expenses chargeable upon the seizure and sale shall embrace only the actual expenses of seizure and preservation of the property pending to sale and no charge shall be imposed for the services of the local officer or his deputy. Where the proceeds of the sale are insufficient to satisfy the claims, other personal properties, in like manner, be distrained until the full amount due, including all expenses, is collected.

CHAPTER VII – FINAL PROVISIONS

SECTION 7.01 – Separability Clause . – If or any person any section or provision of this Code, shall be held to be unconstitutional or invalid by competent authority, or suspended or revoked by the Provincial Treasurer and / or Secretary of Finance, no there section or provision hereof shall be affected thereof.

SECTION 7.02 – Applicability Clause . – The provision of Presidential. Decree No. 231 (otherwise known as the Local Tax Code), as amended by Presidential Decree No. 426, shall apply to all matters regarding the collection of local taxes.

SECTION 7.03 – Repealing Clause . – All ordinances and regulation, or parts thereof, inconsistent with or in conflict with the provisions of this Code, shall be deemed repealed and/or amended accordingly.

SECTION 7.04 – Date of Effectivity . – This Code shall take effect on the 1st day of January, 1981.

PASSED AND APPROVED: December 11, 1980

Unanimously approved:

Affirmative:

EULALIO V. CASTILLON, JR.
Member

PABLO A. BALUMA
Member

ANTONIO E. GEPAYO
Member

MARTIN S. MONCANO
Member

RESTIUTO G. BACAREZA
Member

ABDON T. CORNITO SR.
Member

JACINTO R. ECHAVIA
Member

CANUTO BARBANTE
Member

ZACARIASM. BARBANIDA
Member

Negative – None

Absent:

EUSTAQUIO ARABEJO
Member

JACINTO PADONIA
Vice Mayor
Presiding Officer

ATTESTED:

ALBERTO E. ARANGOSO
Secretary
Municipal Sangguniang Bayan

APPROVED:

PAULA RAAGAS VALLES
Municipal Mayor