2002 Ord No. 81 - Article 16 - Article 20
Article 16. Tax on Signs, Signboards, Billboards, Or Advertisement
Section 153. Imposition of Tax. – There is hereby imposed a tax on Signs, Signboards, Billboards, or Advertisements at the rates prescribed below:
Tax
(a) Billboards or sign boards for advertisements Per Annum
of business, per square meter or fraction thereof
Single faced PhP30.00
Double faced 45.00
(b) Billboards or signboards for professionals,
per square meter or fraction thereof 20.00
(c) Billboards, sign or advertisements for business and
professions painted on any building or structure
or otherwise separated or dedicated there from,
per square meter or fraction thereof. 20.00
(d) Advertisements by means of placards,
per square meter or fraction thereof 20.00
(e) Advertisement for business or profession by
means of slides in movies payable
by owner of movie houses 300.00
(f) Advertisement for business or professionals by
means of film exhibition payable by owners or
operators of movie houses. 2,000.00
In addition to the taxes provided under (a) and of
This Section, for the use of electric or
Neon lights in billboard, per square meter or
Fraction thereof 30.00
Tax per annum
(a) Mass display of sign:
From 100 to 250 display signs PhP750.00
From 251 to 500 display signs 900.00
From 500 to 750 display signs 1,000.00
From 551 to 1,000 display signs 1,200.00
From more than 1,000 display signs 2,000.00
(b) Advertisement means of vehicle,
Balloons, kites, etc:
Per day or fraction thereof 90.00
Per week or fraction thereof 120.00
Per month or fraction thereof 150.00
(c) Advertisements by means of promotional
sales (house to house), per day, per person 15.00
Section 154. Exemption. – Signs, signboards or advertisements displayed at eh place where the profession or business advertised is , in whole or in part, conducted, shall be exempt form the tax imposed in this Article.
Section 155. Time of Payment. – The tax imposed in this Article shall be paid to the City Treasurer before the advertisement, sign, signboard oar billboard is displayed or distributed or at such other time as may determined by regulation.
Section 156. Requirements. – Any person desiring to display signs, signboards or billboard or advertisements shall file a written application on the required form, together with the necessary plans and description of the advertisement, signs, signboard or billboards with the Office of the City Mayor. The latter shall issue the necessary permit and thereafter, the tax shall be paid to the City Treasurer before the advertisement, signs, signboards or billboard is displayed or distributed or at such other time as may be determined by regulation.
CHAPTER IV.
PERMIT AND REGULATORY FEES
Article 17. Mayor’s Permit Fees
Section 157. Mayor’s Permit Fee on Business. – There shall be collected an annual fee at the rate provided hereunder for the issuance of a Mayor’s permit fee to every person who shall conduct a business, trade or activity within the City of Olongapo.
The permit is payable for every separate or distinct establishment or place where the business trade or activity is conducted.
(A) Retailers/Repackers, Independent Wholesalers & Distributors:
(1) Gasoline & other flammable, combustible or explosive subs…PhP 10,000.00
(2) Non-flammable, combustible or non-explosive/
Hardware and Construction Supplies. . . . . . . . . . . . . . . . 7,000.00 (3) Supermarket/Pharmacy/Drugstore/Department Store. . . . . 4,200.00
(4) Grocery Store/Furniture/Appliance Store. . . . . . . . . . . . . 3,150.00
(5) Sari-Sari Store & Other Small Retailers. . . . . . . . . . . . . . 750.00
(B) Restaurant and Caterers, Cafes, Cafeterias, Ice Cream and Refreshment
Parlors, Soda fountain Bars, Carinderias, and Independent Caterers:
(1) Restaurant & Caterers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .PhP3,150.00
(2) Ice Cream parlors, soda fountain bars. . . . . . . . . . . . . . . . . . . . . 1,050.00
(3) Cafes and cafeterias . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,050.00
(4) Carinderias . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 750.00
(C) Service Establishments:
(1) General Building Contractors, as classified by Contractor’s Accreditation
Board:
Class AAA……………………………. PhP7,000.00
Class AA……………………………… 6,300.00
Class A………………………………… 4,200.00
Class B………………………………… 3,150.00
Class C………………………………… 2,100.00
Class D………………………………… 1,050.00
(2) Building Maintenance Contractors; demolition; filling and salvage contractor;
electric light or gas system, installers, of engineering (general and specialty contractors; garbage disposal contractors, proprietors , proprietors operators of heavy equipment, light bulldozers and tractors who make them available to others for consideration; landscaping contractors interior decorating services; janitorial services; sawmills under contract to saw or cut logs belonging to others; towing services; installation of water system ………………………………………………………PhP4,200.00.
(3) Advertising agencies; booking offices for films exchange, booking offices for transportation on commission basis; business management services; cinematographic film owner, lessors or distributor; commercial or immigration service; customs brokerages; feasibility studies; consultancy services; laundry services; adjusters; brokerages management, management consultant not subject to occupation tax, mercantile agencies messengerial services; real state appraisers; real state brokerages, shipping agencies and travel agencies, and other services…………………………………….…PhP 3,500.00
(4) Service station for washing or greasing motor vehicles ……..PhP 3,000.00
(5) Smelting plants……………………………………………….PhP 5,250.00
(6) Steam Laundry:
(i) For the first washing or dry cleaning
machine……………………………………….…PhP 750.00
(ii) For every washing or dry cleaning
machine thereafter………………………………PhP 750.00
(7) Video Coverage Services …………………………………...PhP 1,050.00
(8) Stevedoring Services (office only) …………………………PhP 1,050.00
(9) Business Agent……………………………………………...PhP 1,050.00
(10) Watch Repair Center of Exclusively Manufactured
Watches…………………………………………………PhP 2,100.00
(11) Ordinary Watch Repair Shop ……………………………..PhP 750.00
(12) Car Rental PhP 5,000.00
(13) Rental of video tapes, furniture, sound system, etc……….Php 1,050.00
(14) Parking Area:
(i) Less than 300 sq. m………………………….PhP 525.00
(ii) 300 sq. m or more but less 500 sq. m ……… 875.00
(iii) 500 sq. m or more but less 1000 sq. m …… 1,050.00
(iv) 1000 sq. m or more but less 2000 sq. m ….. 2,100.00
(v) 2000 sq. m or more ……………………….. 4,200.00
Every parking space situated in this city shall be subject to a separate permit fee regardless of whether the said parking spaces are owned by the same person , partnership or corporation as the case maybe.
(15) Escort services…………………………………………. PhP2,100.00
(16) Warehouse or Bodegas:
(i) Less than 300sq. m …………………......... PhP2,100.00
(ii) 300 sq. m or more but less than
500 sq. m ………………………………… PhP5,250.00
(iii) 500 sq. m or more ………………………. PhP7,500.00
(17) Gold and Silversmiths …………………………………… PhP 750.00
(18) Machine Shops ………………………………………….. PhP2,500.00
(19) Funeral Establishments Owning and Maintaining
Memorial Parks……………………………………….. PhP20,000.00
(20) Independent Funeral Services …………………………… PhP10,000.00
(21) Medical/ Optical Clinics and Dental Laboratories;
Assaying Laboratories………………………………… PhP 750.00
(22) Private Hospitals ………………………………………… PhP 3,150.00
(23) Slendering, Body Building Saloons or Gym…………….. PhP 3,500.00
(24) Slendering and Body Building Saloons with
Massage and Therapeutic Clinic………………………. PhP 5,600.00
(25) Recruitment or Job Placement Services………………….. PhP 4,200.00
` (26) Animal Hospitals/ Clinics ……………………………….. PhP 3,150.00
(27) Auto Motor Repair – Light ………………………………. PhP 3,500.00
Heavy………………………………. PhP 5,000.00
(28) Painting Shops; Sculptor Shops; Planting
Establishment …………………………………………… PhP 2,000.00
(29) Photographic Studios ………………………………………. PhP 1,400.00
(30) Silk Screen of T-Shirt Printing…………………………….. PhP 750.00
(31) Vaciador Shops ……………………………………………. PhP 750.00
(32) Bicycle Rental ……………………………………………… PhP 750.00
(33) Other Independent Contractors (juridical or natural )
Not Included Among Those Subject to Professional Tax… PhP 2,100.00
(34) Inspection Services for Incoming and Outgoing Cargeos… Php4,200.00
(35) Indentors…………………………………………………. Php2, 100.00
(36) Lighterage services……………………………………….. Php2,100.00
(37) Lithographers……………………………………………….. PhP2,100.00
(38) Recopying or Duplicating Services Like Plastic Laminations, Photostatic, White/Blue Printing, Xerox, Typing and Mimeographic Services…………………………………………………………………… PhP 1, 400.00
(39) Roating of Pigs and Fowls……………………………………………. PhP 750.00
(40) Shipyard for Repairing of Ship ( office only )………………………... PhP3,500.00
(41) Tailor Shops; Dress Shops; Rental of Gowns & Costumes…………... PhP 750.00
Rental of Gowns & Formals………………………………………….. PhP 1,500
(42) Beauty Parlors………………………………………………………… PhP 750.00
(43) Wood Curving Shops…………………………………………………. PhP 750.00
(44) Hatters and Milliner Shops…………………………………………… PhP 750.00
(45) Barber Shops…………………………………………………………... PhP 750.00
(46) Upholstery Shops……………………………………………………… PhP 750.00
(47) Vulcanizing Shops……………………………………………………... PhP 750.00
(48) Tire Recapping Plants………………………………………………….. PhP 5,600.00
(49) Holding Company……………………………………………………… PhP 7,000.00
(50) E-Commerce (Internet Shops, Computer Games,
Website Designing, etc)………………………………………………... PhP 3,500.00
(51) Manufacturing………………………………………………………….. PhP 900.00
(52) Welding Shops/ Iron Works……………………………………………. PhP 750.00
(53) Electrical and Rewinding Shop………………………………………… PhP 750.00
(54) Electronics Shop………………………………………………………... PhP 750.00
(55) Brake Bonding Shop……………………………………………………. PhP 750.00
(56) Aircon/ Refrigerator Shop and Other Allied Services………………….. PhP 750.00
Permit Fees for Multiple Services Rendered or Offered.- Where there are two (2)
or more products manufactured or produced in the same place or establishment by the same manufacturer or producer, he shall pay the highest permit fee prescribed for the products manufactured or produced and twenty percent (20%) of the respective fees as prescribed for other services.
(D) Hotels Duly Licensed and Accredited By The City of Olongapo:
(1) Hotel De Luxe ……………………………………………… PhP 12,000.00
(2) Hotel First Class …………………………………………… PhP 10,000.00
(3) Hotel Standard ……………………………………………... PhP 8, 000.00
(4) Hotel Economy……………………………………………… PhP 6,000.00
(5) Pension house, Inn & Apartel………………………………. PhP 2,000.00
(E) Real Estate Dealers/ Developers
(1) Subdivision operators……………………………………….. PhP 9,000.00
(2) Other real estate dealers/ developers………………………… PhP 6,000.00
(F) Real Estate Lessors:
(1) Commercial Building:
(i) Less than five (5) doors…………………………… PhP 3, 000.00
(ii) Five (5) doors or more…………………………… PhP 4, 500.00
(2) Residential Building:
(i) Less than three (3) doors………………………….. PhP 750.00
(ii) Three (3) doors or more………………………….. PhP 1,500.00
(G) Privately Owned Market, Shopping Center and Food Center
(1) For the first ten (10) stalls……………………….. PhP 2, 100.00
(2) Ten (10) stalls but not more than fifteen
stalls………………………………………... PhP 3, 150.00
(3) Fifteen (15) stalls but not more than twenty
(20) stalls…………………………………... PhP 4, 200.00
(4) Twenty (20) stalls but not more than thirty
(30) stalls…………………………………… PhP 5, 250.00
(5) Thirty (30) stalls or more……………………….. PhP 7, 000
Every privately owned market, shopping center or food center situated in this city shall be subject to a separate permit fee regardless of whether the said privately owned market, shopping center, or food center is owned or operated by the same person, partnership or a corporation as the case maybe.
(H) Dealers in Fermented Liquors, Distilled Spirits, and/or Wines and
Tobacco:
1. Wholesale dealers of foreign liquors…………… PhP 2, 000.00
2. Retail dealers of foreign liquors………………... PhP 1, 500.00
3. Wholesalers / retail dealers of domestic
liquors and tobacco………………………...
DOMESTIC LIQUOR TOBACCO
On Supermart
Wholesale PhP 1, 000.00 PhP 750.00
Retail 800.00 550.00
On Groceries
Wholesale PhP 800.00 PhP 550.00
Retail PhP 600.00 PhP 300.00
On Sari-sari Store
Retail 400.00 200.00
(I) Other Kinds of Dealers/ Distributors:
1. Wholesale dealers………………………………. PhP 900.00
2. Retail Dealers…………………………………... 750.00
(J) Owners or Operators of Amusement Places and Devices:
1. Night clubs/ day clubs………………………….. Php 5,000.00
2. Cocktails lounges, bars, and similar
establishments…………………………….. PhP 3,500.00
3. Dance Halls, or dancing pavilions……………... PhP 2,100.00 4. Social clubs/voluntary associations of
organizations……………………………… PhP 1, 400.00
5. Skating rinks…………………………………… PhP 1, 050.00
6. Bath houses, resorts, and the like, per
establishments……………………………. PhP 5, 000.00
7. Stem baths, therapeutic baths and the like,
per establishments………………………... PhP 5, 600.00
8. Billiard halls/pool halls, per
table………………………………………. PhP 200.00
9. Bowling establishments
(i) For automatic lane………………………….. PhP 4, 200.00
(ii) For non- automatic lane…………………… PhP 2, 000.00
10. Circuses, carnivals, fun houses and the
like…………………………………………… PhP 2, 000.00 11. Merry-go-rounds, roller coaster, ferries,
wheels, swings, shooting galleries or
similar contrivances and side show booths,
per contrivance or booth……………………… PhP 2, 000.00
12. Theaters and Cinemahouses…………………. PhP 5, 000.00
13. Boxing stadia, Auditorium, gymnasia
concert halls, or similar halls or
establishments………………………………... PhP 5, 000.00
14. Pelota/ tennis/squash courts, per court………. PhP 3, 000.00
15. Amusement devices, per device…………….. PhP 100.00
(K) Financial Institutions and / or Lending Institutions ( pawnshop, banks. insurance companies, saving and loan associations, financial and lending investors per establishment): per establishment/branch
Bank……………………………………………. PhP 5, 000.00
Pawnshop………………………………………. PhP 5, 000.00
Lending Investor……………………………….. PhP 5, 000.00
Insurance Company/ Agency…………………... PhP 5, 000.00 ATM Machines, per machine………………….. PhP 1, 000.00 Finance and Investment Companies…………… PhP 5, 000,00
(L) Dealers in Securities and Foreign
Exchange Dealers……………………………………… PhP 5, 000.00
(M) Education Life Plan/ Memorial Plan and Other
Pre- Need Companies…………………………………. PhP 2, 000.00
(N) Dancing Schools/ Judo Karate Schools, Driving Schools/
Speed Reading/ EDP, etc………………………………. PhP 1, 000.00
(O) Nursery, Vocational and Other Schools…………………………. PhP 1, 000.00
(P) Driving Ranges……………………………………………………. PhP 3,000.00
(Q) Golf Links………………………………………………………… PhP 10, 000.00
(R) Mini Golf Links…………………………………………………... PhP 2, 000.00
(S) Private Detective/ Security Agencies……………………………. PhP 5, 000.00
(T) Other Business or Activities:
1.On delivery trucks or vans to be paid by the
manufacturers, producers of and dealers in any product
regardless of the number of trucks and vans
6 Wheelers & Below………………………………. PhP 1, 000.00 More then 6 wheelers……………………………... PhP 2, 000.00
2. For maintaining, windows/display/
show rooms……………………………………………. PhP 750.00
3. Promoters, sponsors or talent scouts………………… PhP 1, 400.00
4. For holding stage shows or floor/ fashion shows,
payable by the operator……………………………… PhP 1, 400.00
5. For maintaining an office, such as liaison office,
administrative office, regional headquarters,
representative office, off- shore banking and other
similar offices……………………………………….. PhP 2, 500.00
6. Lumberyards………………………………………… PhP 5, 000.00
7. Car exhange or dealership…………………………... PhP 5, 000.00
8. Signboards, billboards, and other forms of
advertisement (per ad)…………………………………. PhP 1, 000.00
9. House to house promotion sales per salesman
( per day)…………………………………………….. PhP 100.00
10. Peddler
a) With Vehicle…………………………………. PhP 750.00
b) Without Vehicle……………………………… PhP 150.00
11. Gun Clubs…………………………………………… PhP 2, 000.00
12. Judo Karate Clubs…………………………………… PhP 1,000.00
13. Fruits and Vegetable Stalls………………………….. PhP 750.00 14. Fish, Meat and Fowl Stalls………………………….. PhP 750.00
15. Rice, Corn and Other Cereal Stalls…………………… PhP 750.00 16. Dry Good Stalls………………………………………. PhP 750.00 17. Eatery Stalls………………………………………….. PhP 750.00
18. Telecom Tower……………………………………… PhP 5, 000.00
19. Recycling Centers/Junks shops……………………… PhP 1, 000.00
Section 158. Mayor’s Permit Fee on the Exercise of Profession, Occupation or Calling.- (a) There shall be collected an annual fee at the rates provided hereunder for the issuance of a Mayor’s Permit for any person exercising his profession, occupation, or calling within the jurisdictional limits of exercising his profession, occupation, or calling within the jurisdictional limits of the City of Olongapo.
Permit fee per
Annum
1. On employees and workers in generally
Considered “Offensive and Dangerous
Business Establishment”…………………… PhP 50.00
2. On employees and workers in commercial
establishment who cater or attend to the daily
needs of the paying public…………............... 50.00
3. On employees and workers in foods or eatery
establishment………………………………… 75.00
4. On employees and worker in night and day
establishments, masseurs attendants, taxi
drivers: bartenders, club/floor manager,
waiter………………………………………… 100.00
5. All occupations or calling subject to periodic
inspection surveillance and/ or regulations by
the City of Mayor like animal trainer,
auctioneer, barber, chambermaid, cook,
criminologist, electrician, club/floor manager,
forensic expert, fortune teller, hair stylist, life
guard, make-up artist, manicurist, masseur-
attendant, mechanic, photographer (itinerant),
private ballistic expert, contraction workers,
factory workers, and others………………….. 50.00
(a) Newly hired workers and/or employer shall secure their individual Mayor’s Permit from the moment they are actually accepted by the management of the establishments abovementioned. Existing employees and/or worker at the time of the effectivity of the Ordinance shall acquire immediately their Individual Mayor’s Permit. This permit is renewable and payable annually on or before the 31st of January. Any individual or corporation employing a person shall require payment by that person of the permit fee on occupation before employment and annually thereafter.
(b) Individuals Mayor’s permit shall not be required for the following individuals: (i)individuals who are subject to the Professional Tax imposed under Article D, Chapter III of this Code; and (ii) governments employees.
(c) Failure to pay the fee within the time prescribed shall subject the person concerned to a surcharge of twenty-five Percent (25%) of the fee due.
(d) Owner or operators of privately-owned markets, shopping center and/or food center who based the consideration (rental fee), either on a fixed rental or percentage on gross sales and/or receipt, which ever is higher shall furnish on or before April 20, of the year, the City Mayor or his duty authorized deputy in a sworn statement, an annual list of tenants or business and the corresponding gross sales and/or receipts of the preceding calendar year, based on an audit conducted thereon. For the initial year of implementation, the date and information mentioned above, shall be sybmitted on or before October 20 of the current year.
(e) No owner or operator of privately- owned market, shopping center and/ or food center and real estate lessor of commercial building and commercial apartment shall allow any of their tenants to operate their respective business without first securing City permits or license required of them to secure under existing laws.
(f) No City permit or license shall be processed and approved for any business establishment applying for it, without verifying the City permits or license issued to the owner or operator of privately-owned market, shopping center, and/or food center, and real estate lessor of commercial apartment, of which the business establishments are tenants thereof.
(g) The chief of the private security agencies or watchman agencies who enforce and maintain security measures in highly developed villages in this City shall furnish on or before January 20 of the year, in sworn statement the following data and/ or information:
1. Annual list of owners of private hoses for lease or leased;
2. Certified photo copies of the contract of lease between the real estate lessors and the tenants;
3. Mayor’s Permit registration numbers of real estate lessor;
4. Official receipt number evidencing payments of City taxes, fees and charges.
For the initial year of implementation, the data and information mentioned above shall be submitted on or before October 20 of the current year.
(h) The proprietors or operators, building administrator, building superintendents or any person in-charge of the maintenance and upkeep of the commercial building, commercial apartments, privately-owned markets, shopping centers, or food centers, shall furnish the City Mayor or his duly authorized deputy, on or before February 28, of the year, in a sworn statement, the following data and/or information:
For the initial year of implementation, the data and information mentioned above shall submitted on or before October 20, of the current year.
Section 159. Persons Governed..- The following workers or employees whether working on temporary or permanent basis, shall secure the individual Mayor’s permit prescribed herewith:
(a) Employees or workers in generally considered offensive and dangerous business establishments such as but not limited to the following:
(i) Employees or workers in industrial or manufacturing establishments such as:
Aerated water and soft drinks factories, air rifle and pellets manufacturing, battery manufacturing, canning factories, coffee, cocoa and tea factories, cosmetics and toiletries factories, cigar and cigarettes factories, construction and/or repair shops of motor vehicles, carpentry shop, drug manufacturing; distilleries; edible oil or lard factories; electric bulbs or neon light factories; electric plant; electronic manufacturing; oxidizing plants and foods and flour mills; fish curing and drying shops, footwear factories, foundry shops, furniture manufacturing, garment manufacturing, general building and other construction jobs during the period of construction, glass and glassware factories, handicraft manufacturing, hollow blocks and tiles factories, ice plant, milk, ice cream and other allied product factories, metal closure manufacturing, iron steel plants, leather and leatherette factories, machine shops, match factories, paints and other allied products manufacturing; plastic product factories, perfume factories; plating establishment, pharmaceutical laboratories, repair shops of whatever kind or nature, rope and twine factories, sash factories, smelting plants, tanneries, textile and knitting mills, upholstery shops, vulcanizing shops and welding shops.
(ii) Employees and workers in commercial establishments such as: cinematographic film storages, cold storages, or refrigerator plants, delivery and messenger services, elevator and escalator services, funeral parlors, janitorial services, junk shop; hardware’s, pest control services, printing and publishing houses, service stations, slaughterhouses, textile stores, warehouse; and parking lots.
(iii) Employees and workers in other industrial and manufacturing firm or commercial establishments who are normally exposed to excessive heat, light, noise, cold, and other environmental factors which endanger their physical and health well-being.
(b) Employees and/or workers in commercial establishment who generally cater or attend to the daily needs of the general public such as but not limited to the following:
Employees and workers in drug stores, department stores, groceries, supermarkets, beauty saloons, tailor shop, dress shop, bank teller, receptionist, receiving clerks in paying outlets of public utilities corporation, except transportation companies, and other commercial establishments whose employees and workers attend to the daily needs of the inquiring or paying public.
(c) Employees or workers in food or eatery establishments such as but not limited to the following:
{i} Workers and employees in canteens, carinderias, catering services, bakeries, bakeshops, ice cream or ice-milk factories, refreshments parlors, restaurant, sari-sari stores, and soda fountains:
{ii} Stallholders, employees and workers in public market;
(iii} Peddlers or cooked or uncooked foods;
(iv) All other food peddlers, including of seasonal merchandise.
(d) Employees and workers in night or night and day establishments such as but not limited to the following:
Workers and employees in bars, boxing stadiums, bowling alleys, billiards and pool halls, cinema houses, dance halls, cocktail lounges, circuses carnivals and the like, day clubs and night clubs, golf clubs, massage clinics, sauna baths, or similar establishments, hotel, motels, private detective or watchman security agencies and all other business establishments whose business activities are performed and consumed during night time.
In case of night and day clubs, night clubs, day clubs, cocktail lounges, bars, sauna bath houses and other similar place of amusement, they shall under no circumstances allow waitress, waiter or entertainers below eighteen (18) years of age to work as such. For those who shall secure the individual Mayor’s permit on their respective eighteenth (18th) birth year, they shall present their respective baptismal or birth certificate duly issued by the Civil Registrar.
Section 160. Time of Payment. – The fee imposed in section (4) (A) (1) and in (4) (A) (2) shall be paid to the City Treasurer upon application for the Mayor’s Permit before any business, occupation, profession, or calling be lawfully begun or pursued or within the first twenty (20) days of January of each year in case of renewal thereof.
In case of change of ownership of the business as well as the location thereof from one city to another, it shall be the duty of new owner, agent or manager of such business to secure a new permit and pay the corresponding permit fee as if it were a new business.
The Individual Mayor’s Permit so secured shall be renewed during the respective birth month of the permit tee next following calendar year.
Section 161. Mayor’s Permit Required; Contents; False Statement. – Any person whether natural or juridical, desiring to engage in any business, trade; or activity within the City, shall first submit a written application to the Mayor for the corresponding permit and license on a form prescribed for this purpose. The application, duly subscribed and sworn to by applicant before any person authorized to administer oath, shall state the name and citizenship of the applicant, the business, trade, or activity he desires to engage in, particular place where the same shall be conducted, and such other pertinent information and data as many be required.
(a) For Newly-Started Business:
(1) Location sketch of new business.
(2) Paid-up capital of the business as shown in the Article of Incorporation and By-laws if corporation or partnership, or a sworn statement of the capital invested by the owner or operator, if a sole proprietorship.
(3) A certificate attesting to the tax exemption if the business is tax exempt. (If claiming tax exemption)
(4) Certification from the officer in charge of zoning that the location of the new business is in accordance with zoning regulations.
(5) Tax Clearance showing that the operator has paid all tax obligation in the City including Real Property Taxes.
(6) three (3) passport-size pictures of the owner or operator or in case of a partnership or corporation the pictures of the senior or managing partners and that of the President or General Manager.
(7) Health Certificate for all food handlers, and those required under Chapter V, Article D of this Code.
(8) Real Estate Permit (if tenant)
(9) Occupancy Permit – for newly built buildings
(10) Sanitary Permit
(11) Business Name from Department of Trade & Industry (DTI)
(12) Community Tax Certificate
(13) Social Security System (SSS) Clearance
(14) Barangay Clearance
(15) Fire Clearance
(16) PUD/Garbage Clearance
(17) Lease Contract or authority to operate (if tenant)
(b) For the Renewal of Existing Business Permit:
(1) Real State Permit (if tenant)
(2) Sanitary Permit
(3) Official receipts of payments – 1st to 4th quarter for the preceding year
(4) Declaration of gross sales/receipts for the proceeding year
(5) Community Tax Certificate
(6) Income Tax Return and Financial statements for the preceding year which
were field with the BIR on the current year through interview.
(7) Barangay Clearance
(8) SSS Clearance
(9) Business Name from DTI (only on new business)
(10) Barangay Clearance
(11) Annual Building Inspection Clearance
(12) Fire Clearance
(13) PUD/Garbage Clearance
Upon submission of the application, it shall be duty of proper authorities to verify the other City requirements regarding the operation of the business or activity such as sanitary requirements, installation of power and light requirements, as well as to insure that other safety requirements are complied with. The permit to operate shall be issued only upon compliance with such safety requirement and after the payment of the corresponding inspection fees and other imposition required by this Revenue Code and other City Tax Ordinances.
If said applicant deliberately makes a false statement regarding his business. trade or activity, the Mayor shall revoke said permit and the applicant prosecuted in accordance with the penal provisions prescribed hereafter.
Section 162. Barangay Clearance.- All business establishments applying for renewing business permits shall secure a barangay clearance fees, if there is any, before the Mayor’s. permit may be issued.
Section 163. Permit or License Certificate. – The applicant shall secure the permit or license certificate from the Office of the City Mayor and pay the corresponding permit or license fee to the City Treasure. The Office of the City Mayor shall keep a record of all permits issued.
Section 164. Term of Permit or License. - All permits and license shall be granted for a period of one (1) year, to take effect on the date issue, and shall expire on the date specified therein but not beyond December 31 of the year it was issued.
Section 165. Validity and Registration. - The Mayor’s permit or license to engage in business or industry shall be duly registered every year from the issuance thereof.
Section 166. Prohibited Acts. - The Mayor’s Permit or License purports only to authorize business activity expressly stated in the permit or license itself. The permitted neither use the permit or license as the shield to satisfy prerequisites of law or private contract nor to violate lawful agreements of private parties.
Section. 167. Posting or Display to Public View. – The Mayor’s Permit or License issued to any business or industry shall at all times be posted or displayed for public view.
Section. 168. Pre-requisites of Law. – The pre-requisites of law relative to the corporate existence and organizational set-up of the business establishments securing the Mayor’s permit or license shall be strictly complied with before the same be issued.
Section 169. Permit Refused; To Whom. - Permit may be refused: (a) to any person who failed to secure a barangay clearance; and (b) to any person who has violated and ordinance or regulation relating to a license previously granted or who has failed to pay tax or fee for a business being conducted but not licensed, or failed to pay a fine, penalty, tax or other dept or liability to the City within thirty (30) days from the date of demand. In the case of an existing license to an person, the same may be revoked by the City upon his refusal to pay indebtedness or liability to the former.
Section 170. Separate Permit And License Tax on Different Kinds of Business or Occupation. – If a person desires to engage in moiré than one kind of business or trade, he shall pay permit fee and license tax imposed on each separate or different business or trade although he nay conduct or operate all such distinct business or trade in one establishment only.
Section 171. Duplicate License. – The office of the City Mayor shall, upon presentation or satisfactory proof that the license certificate upon payment of a fee of Fifty Pesos (Php. 50.000) for each duplicate issued.
Section 172. Abandonment of Closure of Business. – When business or occupation is abandoned or closed, the person conducting the same shall submit to the City Treasurer within (30) days from the date of such abandonment or closure and the corresponding taxes due that must be liquidated otherwise said business shall be presumed to be still in actual operation. All taxes due and payable for the corresponding quarter should be settled before a business is deemed officially closed or abandoned. All taxes already paid for the whole current year shall not, However, be subject ton a refund for the unused term.
Section 173. Retirement from Business or Occupation. - Any person who desire to retire from his business, trade or occupation may do so on or before the expiry date set forth in his license or permit. Full payment of annual tax fee, however, must be made by the person retiring from such business or trade, and under no circumstances shall refund be made corresponding to the unused period. Failure to surrender the permit and/or license on or before the expiration date shall be constructed to mean that the business, trade or occupation is being continued and taxes or fees corresponding to the succeeding quarter shall be due and payable.
A business subject to the graduated fixed tax on gross sales or receipts shall, upon termination thereof, submit a sworn statement of its gross sales and/or receipts for the current year.
However, a business shall be allowed to close/transfer elsewhere provided all City business taxes are fully paid for the tax due on the current gross states and/or receipts realized and the tax due for the preceding year, as the case may be.
Section 174. Death of License or Permitee. - When an individual paying a Mayor’s Permit Fee or Business Tax dies and the same business is continued by his heirs or persons interested in his estates, no additional payments shall be required on the unexpired term for which the fee of tax was paid.
Section 175. Inspection of Business Establishments. Establishments where businesses being conducted may, at all times be subject to inspection by any official connected with business permit office, public health, welfare and safety and who has technical and official authority in such matters to determine the effective compliance of the requirements of existing laws and of this Code. The inspector/s shall however, the armed with authority and clearance from the Office of the City Mayor. Upon the recommendation of said officials, a permit or license may be revoked by the City Mayor, and no refund of the amount paid by the permitee or license shall be made upon revocation thereof.
Section 176. Penalty Provision on Reopening of Business Despite Suspension Order. If a business permit of a particular business establishment has been suspended and is ordered temporarily closed for non-compliance of the requirements for renewal or violation of any laws, ordinances or policies imposed by the City Government, said establishment shall remain closed and the permit suspended until compliance with the requirements and lifting of the closure order. If the aforesaid establishment reopens without complying with the proper requirements, it shall be declared “blacklisted” and shall be ordered “permanently closed” without prejudice to the filing of appropriate case in court.
Section 177. True Status of Business; Books Being Destroyed or Hidden to Subvert Examination. – Unless taxpayer keeps regular books of accounts and/or records required by the National Internal Revenue Code and its implementing rules and regulations, it shall be his duty to keep such books and other records, duty approved by the City Treasurer before its use, which shall truly reflect his business or trade for purposes of assessing the taxes or fees provided therein. If the taxpayer keeps his regular books of accounts and other records outside the territorial limits of the City, he shall keep copies therefore in his business office located within the City and submit the same for examination. If the City Treasurer, or his duly authorized representative believes that the records of a taxpayer are in danger of being destroyed, or hidden, in order to render its examination futile or to subvert the assessment or collection of any delinquent or delinquency tax, the books of account and/or records may be taken, under proper receipt and kept in the Office of the City Treasure until examination is terminated and the delinquency or deficiency tax, if any is paid. The books of accounts, and/or other records as well, must be preserved by the taxpayer for a period of five (5) years from the date of the last entry.
Article 18. Fees for Sealing and Licensing of Weights and Measures
Section 178. Imposition of Fees. – Every person before using instruments of weighs or measures within the City of Olongapo shall first have them sealed and licensed annually and pay therefore to the City Treasurer the following fees:
a) For sealing linear metric measures: Tax per annum
Not over one meter………………………………………PhP 30.00
Over one meter………………………………………………..40.00
b) For sealing metric measures of capacity:
Not over ten liters……………………………………………..30.00
Over ten liters………………………………………………….40.00
c) For sealing metric instruments of weight with capacity of:
20 kilograms or less……………………………………………50.00
21 kilograms but not more than 30 kgs………………………..70.00
Over 30 but not more than 60 kgs……………………………..90.00
Over 60 kilograms………………………………………………100.00
d) For sealing apothecary balance (sales that have a price value of P100,000.00 or electronically operated) of precision:
30 kilograms or less…………………………………………….180.00
Over 30 to 300 kgs……………………………………………...300.00
Over 300 to 3,000 kgs…………………………………………...500.00
Over 3,000 kilograms……………………………………………600.00
e) For sealing scale or balance with complete set of weight:
For each scale or balance with complete with weight for use therewith
(According to the above letters C & D)
For each extra………………………………………………………….40.00
For each and every re-testing and re-scaling of weights or measures instruments including gasoline pumps outside the office upon request of the owner or operator, an additional service charge of Forty Poses (PhP40.00) for each instrument shall be collected.
For each sealing of instruments of weight, an additional fee of PhP 50.00 shall be charged for the cost of the stickers.
NOTE: Apothecary weights or measures are used in pharmacy and may be expressed in terms of grams and liters metric system instead of ounces, pints and gallons.
Section 179. Exemption. – All instruments of weighs or used in government work or maintained for public use by the national government, provincial, city or municipal government shall be tested and sealed free of charge.
Section 180. Time of Payment - The fees levied in this Article shall be paid to the City treasurer when the weights or measures are sealed before their use and thereafter, on or before than anniversary date..
Section 181. Place of Payment.- Persons conducting their business therein shall pay the fees herein levied of the City of Olongapo. A peddler or itinerant vendor using only one instrument of weight or measure shall pay the fees in the municipality or city where he maintains his residence.
Section 182. Form and Duration of License for Use of Weight and Measure. – The official receipt for the fee issued for the sealing of a weight or measure shall serve as a license to use such instrument for one(1) year from the date of sealing, unless deteriorations or damage renders the weight or measures inaccurate within that period. The license shall expire on the day and the month of the year following its original issuance and should be renewed every year. Such license shall be preserved by the owner and together with the weight or measure covered by the license shall be exhibited on demand by the City Treasurer of his deputies.
Section 183. Secondary Standards Preserved by the City Treasurer; Comparison Thereof with Fundamentals Standards- The City Treasurer shall keep full sets of secondary standards in his office for use in testing of weights or measures. These secondary standards shall be compared with the fundamental standards in the Department of Science and Technology at least once a year. When found to be sufficiently accurate the secondary standards shall be distinguished bye label, tag or seal and shall be accompanied by a certificate showing the amount of its variations from the fundamental standards. If the variations is of sufficient magnitude to impair the utility of instrument, it shall be destroyed at the Department of Science and Technology.
Section 184. Destruction of Defective Instrument of Weights or Measures.- Any defective instrument of weights or measure shall be destroyed by the City Treasurer or his authorized deputies if its defect is such that it cannot be readily and securely repaired.
The City shall accredit private individual/company or entity for the repair of weights or measure which, thereafter, shall be checked and sealed by the City Treasurer.
Section 185. Inspection of Weights and Measures.- The city Treasurer or his authorized representative shall inspect and test instrument of weights or measures. In case the inspection and testing is conducted by his authorized representative they shall report on the condition of the instruments in the territory assigned to them . It shall be their duty to secure evidence of infringements of the law or of fraud in the use of weights or measures. Evidence so secured by them shall be presented forthwith to the city Treasurer and to the proper prosecuting officer
Section 186. Dealer Permit to keep Unsealed Weight and Measures.– Upon
Obtaining written permission from the city treasurer, any dealer may keep unsealed instrument of weight or measure in stock, for sale until sold or used.
Section 187. Fraudulent Practices Relative to Weight and Measures. – Any
Person other than the City Treasurer or this authorized representative who places an official tag or seal upon instrument of weight or measure, or attaches it thereto; or who fraudulently imitates any mark, stamp, brand, or tag or other characteristic sign used to indicate that a weight or measure has been officially sealed; or who alters in any way the certificate given or license issued by the City Treasurer or his duly authorized representative acknowledgement that the weight or measure mentioned therein have been duly sealed; or who makes or knowingly sells or used any false or counterfeit stamp, tag, certificate or license, or any die for printing or making stamps, tag, certificate or license of the kind required by the provisions of this Article; or who alters the written or printed figures or letters on any stamp, tag, certificate or license used or issued; or who has in his possession any such false, counterfeit, restored or altered stamp, tag, certificate or license for the purpose of using or re-using the same in the payment of fees or charges imposed in this Article; or who induces the commission of any such offense by another, shall for each offense be fined not less than One Thousand Pesos (PhP1,000.00) but not more than Five Thousand Pesos (PhP 5,000.00) or imprisonment for not less than one (1) month but not more than six (6) months or both at the discretion of the court, without prejudice to the confiscation of said illegal weight or measures and revocation of permit or license.
Section 188. unlawful Possession or Use of Instrument Not Sealed Before Using and Not Sealed Within Twelve Months From Last Sealing – Any person making a practice of buying or selling goods by weight or measure, or of furnishing services the value of which is estimated by weight or measure, who has in his possession without permit any unsealed scale, balance, weight or measure, and any person who uses, in any purchase or sale or in estimating the value of any service furnished, any instrument of weight or measure that not been officially sealed, or previously sealed, the
License therefore has expired and has not been renewed in due time, shall be punished by a fine of One Thousand Pesos (PhP1,000.00) but not more than Five Thousand Pesos (PhP5,000.00) or imprisonment but less than one (1) month but not more than six (6) months, or both at the discretion of the court, without prejudice to the confiscation of said illegal weight or measure and revocation of permit or license. If, however such scale, balance, weight or measure so used has been officially sealed at some previous time and the seal and tag officially fixed thereto remain intact and in the same position and condition in which they were placed by the official sealer, and the instrument is found not to have been altered or rendered inaccurate but skill to be sufficiently accurate to warrant its being sealed without repairs or alteration, such instrument shall, if presented for sealing promptly on demand by any authorized sealer or inspector of weight or measures be sealed and its owner, possessor or user of the same shall not be subject to penalty except a surcharge equal to five times the regular fee fixed by law for the sealing of an instrument of its class. This surcharge shall be collected and accounted for by the same official and in the same manner as the regular fees for sealing such instrument.
Section 189. Alteration or Fraudulent Use of Instrument of Weight or Measure. – Any person who with fraudulent intent alters any scale or balance, weight, or measure after it is officially sealed, or who knowingly uses any scale or balance, weight or measure, whether sealed or not shall be punished by a fine of not less than One Thousand Pesos(PhP1,000.00) but not more than Five Thousand Pesos(PhP5,000.00) or by imprisonment of not less than one (1) month but not more than six(6) months or both at the discretion of Court, without prejudice to the confiscation of said illegal weight or measures and revocation of permit or license.
Any person who fraudulently gives short weight or measure in selling sale, or who fraudulently takes excessive weight or measure purchasing , or who, assuming to determine truly the weight or measure therefore , shall be punished by a fine of not less than One Thousand Pesos (PhP1,000.00) but not more than Five Thousand Pesos(PhP5,000.00) or by imprisonment of not less than one(1) month but not more than six (6) months or both, without prejudice to the confiscation of said illegal weight or measures and revocation of permit or license.
Section 190. Compromise Power. – The City Treasurer is hereby authorized to settle a case which does not involve commission of fraud before it is filed in court upon payment of a compromise penalty of not more than Five Hundred Pesos(PhP500.00).
Article 19. Registration Fees on Bicycles, Tricycles and Bancas
Section 191. Imposition of Fees. – There shall be collected annual registration fees from the owners of the following means of Transport operated within the City of Olongapo,
Tax Per Annum
(a) For each Tricycle
(i) Motorized……………………………………………..PhP 205.00
(ii)Non-Motorized…………………………………………….125.00
(b) For each Scooter…………………………………………………..150.00
(c) For each Motorcycle………………………………………………150.00
(d) For each Bicycle…………………………………………………..100.00
(e) For each Banca
(i) Motorized……………………………………………………100.00
(ii) Non-Motorized……………………………………………….50.00
Section 192. Time and Manner of Payment. – The fees imposed herein shall be due on the first day of January, payable to the City Treasurer within the first twenty(20) days of January of every year.
For each tricycle, bicycle and banca which are acquired after newly acquired after the twenty (20) days of January, the corresponding fee shall be paid within the first twenty (20) days following its acquisition.
Section 193. Administrative Provision.- (a) A sticker with a corresponding registry number shall be provided by the City Treasurer for every tricycle, scooter, motorcycles, bicycles at cost to owners thereof..
(b) The City Treasurer shall keep a register of all tricycles, scooter, motorcycles, bicycles and bancas which shall include among others the following information:
(1) The name and address of the owner;
(2) For tricycle, scooter, motorcycle and bicycle
- make and brand of the tricycle and bicycle
-number of metal plate
(3) For bancas
- body number
Section 194. Penalty. – Owners of tricycles, scooters, motorcycle, bicycles and bancas who are residents of Olongapo who register and secure places for the mentioned land transports and body numbers for their bancas shall pay the following mentioned land transports and body number for their bancas shall pay the following fines
Tax Per Annum
For the first offense……………………………………….. PhP 100.00
For the second offense……………………………………. PhP 200.00
For the third offense……………………………………… PhP 600.00
Article 20. Poundage Fees
Section 105. Definitions. – When used in this Articles:
(a) Astray Animal means an animal which is set loose or not under the complete control of its owner, or the one in charge or in the possession thereof, or found in streets in public or private places whether tethered or not.
(b) Private Places include privately-owned streets yard, rice field or farmlands and lots owned by an individual other than the owner of the animal.
(c) Streets and Public Places include national, city or barangay streets, parks, plaza such other places open to the public.
Section 196 Imposition of Fee.- There shall be collected a poundage fee of One Hundred Fifty Pesos (PhP150.00) for each day or fraction thereof from the owner of an astray animal.
Section 197. Time of Payment.- The poundage fee shall be paid to the City Treasurer before the release of the animal to its owner.
Section 198. Administrative Provision.- (a) The city Impounder or any City official designated by the City Mayor for the purpose shall apprehend and impound any astray animal which he shall record in a book for this purpose.
(b) The City Treasurer shall cause a notice to be posted at the main door of the City hall for at least ten (10 ) consecutive days, starting one day after the animal is impounded, within which the owner is required to claim and established ownership thereof.
(c) If no person shall claim ownership of the animal after the expiration of ten (10) days from its impounding, it shall be sold at public auction under the following procedure:
(1) The City Treasurer shall post a notice for fifteen (15) days at the main door of the City Hall building. The animal shall be sold to the highest bidder. Within five (5) days after the auction sale, the City Treasurer shall make a report of the proceedings in writing to the City Mayor.
(2) The owner may stop the sale by paying at any time before or during the auction sale the poundage fees and the cost of the advertisement and conduct of sale to the City Treasurer, otherwise, the sale shall proceed
(3) The proceeds of the sale shall be applied to satisfy the cost of impounding advertisement and conduct of sale. The residue over these costs accrue to the General Fund of the City.
(4) In case the impounded animal is not disposed of within thirty (30) days from the date of notice of the public auction, the same shall be considered sold to the City Government for the amount equivalent to the poundage fees due.
Section 199. Penalty.- Owners whose animals are caught astray and incurring damages to plants and properties shall pay the following fines:
Tax per Annum
For the first offense………………………………… PhP150.00 per day
For the second offense……………………………... 200.00 per day
For the third and each subsequent offense………… 300.00 per day
In addition, to the fine, the owners shall also pay the amount of damage incurred, if any, to the owner of the property.
Section 153. Imposition of Tax. – There is hereby imposed a tax on Signs, Signboards, Billboards, or Advertisements at the rates prescribed below:
Tax
(a) Billboards or sign boards for advertisements Per Annum
of business, per square meter or fraction thereof
Single faced PhP30.00
Double faced 45.00
(b) Billboards or signboards for professionals,
per square meter or fraction thereof 20.00
(c) Billboards, sign or advertisements for business and
professions painted on any building or structure
or otherwise separated or dedicated there from,
per square meter or fraction thereof. 20.00
(d) Advertisements by means of placards,
per square meter or fraction thereof 20.00
(e) Advertisement for business or profession by
means of slides in movies payable
by owner of movie houses 300.00
(f) Advertisement for business or professionals by
means of film exhibition payable by owners or
operators of movie houses. 2,000.00
In addition to the taxes provided under (a) and of
This Section, for the use of electric or
Neon lights in billboard, per square meter or
Fraction thereof 30.00
Tax per annum
(a) Mass display of sign:
From 100 to 250 display signs PhP750.00
From 251 to 500 display signs 900.00
From 500 to 750 display signs 1,000.00
From 551 to 1,000 display signs 1,200.00
From more than 1,000 display signs 2,000.00
(b) Advertisement means of vehicle,
Balloons, kites, etc:
Per day or fraction thereof 90.00
Per week or fraction thereof 120.00
Per month or fraction thereof 150.00
(c) Advertisements by means of promotional
sales (house to house), per day, per person 15.00
Section 154. Exemption. – Signs, signboards or advertisements displayed at eh place where the profession or business advertised is , in whole or in part, conducted, shall be exempt form the tax imposed in this Article.
Section 155. Time of Payment. – The tax imposed in this Article shall be paid to the City Treasurer before the advertisement, sign, signboard oar billboard is displayed or distributed or at such other time as may determined by regulation.
Section 156. Requirements. – Any person desiring to display signs, signboards or billboard or advertisements shall file a written application on the required form, together with the necessary plans and description of the advertisement, signs, signboard or billboards with the Office of the City Mayor. The latter shall issue the necessary permit and thereafter, the tax shall be paid to the City Treasurer before the advertisement, signs, signboards or billboard is displayed or distributed or at such other time as may be determined by regulation.
CHAPTER IV.
PERMIT AND REGULATORY FEES
Article 17. Mayor’s Permit Fees
Section 157. Mayor’s Permit Fee on Business. – There shall be collected an annual fee at the rate provided hereunder for the issuance of a Mayor’s permit fee to every person who shall conduct a business, trade or activity within the City of Olongapo.
The permit is payable for every separate or distinct establishment or place where the business trade or activity is conducted.
(A) Retailers/Repackers, Independent Wholesalers & Distributors:
(1) Gasoline & other flammable, combustible or explosive subs…PhP 10,000.00
(2) Non-flammable, combustible or non-explosive/
Hardware and Construction Supplies. . . . . . . . . . . . . . . . 7,000.00 (3) Supermarket/Pharmacy/Drugstore/Department Store. . . . . 4,200.00
(4) Grocery Store/Furniture/Appliance Store. . . . . . . . . . . . . 3,150.00
(5) Sari-Sari Store & Other Small Retailers. . . . . . . . . . . . . . 750.00
(B) Restaurant and Caterers, Cafes, Cafeterias, Ice Cream and Refreshment
Parlors, Soda fountain Bars, Carinderias, and Independent Caterers:
(1) Restaurant & Caterers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .PhP3,150.00
(2) Ice Cream parlors, soda fountain bars. . . . . . . . . . . . . . . . . . . . . 1,050.00
(3) Cafes and cafeterias . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,050.00
(4) Carinderias . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 750.00
(C) Service Establishments:
(1) General Building Contractors, as classified by Contractor’s Accreditation
Board:
Class AAA……………………………. PhP7,000.00
Class AA……………………………… 6,300.00
Class A………………………………… 4,200.00
Class B………………………………… 3,150.00
Class C………………………………… 2,100.00
Class D………………………………… 1,050.00
(2) Building Maintenance Contractors; demolition; filling and salvage contractor;
electric light or gas system, installers, of engineering (general and specialty contractors; garbage disposal contractors, proprietors , proprietors operators of heavy equipment, light bulldozers and tractors who make them available to others for consideration; landscaping contractors interior decorating services; janitorial services; sawmills under contract to saw or cut logs belonging to others; towing services; installation of water system ………………………………………………………PhP4,200.00.
(3) Advertising agencies; booking offices for films exchange, booking offices for transportation on commission basis; business management services; cinematographic film owner, lessors or distributor; commercial or immigration service; customs brokerages; feasibility studies; consultancy services; laundry services; adjusters; brokerages management, management consultant not subject to occupation tax, mercantile agencies messengerial services; real state appraisers; real state brokerages, shipping agencies and travel agencies, and other services…………………………………….…PhP 3,500.00
(4) Service station for washing or greasing motor vehicles ……..PhP 3,000.00
(5) Smelting plants……………………………………………….PhP 5,250.00
(6) Steam Laundry:
(i) For the first washing or dry cleaning
machine……………………………………….…PhP 750.00
(ii) For every washing or dry cleaning
machine thereafter………………………………PhP 750.00
(7) Video Coverage Services …………………………………...PhP 1,050.00
(8) Stevedoring Services (office only) …………………………PhP 1,050.00
(9) Business Agent……………………………………………...PhP 1,050.00
(10) Watch Repair Center of Exclusively Manufactured
Watches…………………………………………………PhP 2,100.00
(11) Ordinary Watch Repair Shop ……………………………..PhP 750.00
(12) Car Rental PhP 5,000.00
(13) Rental of video tapes, furniture, sound system, etc……….Php 1,050.00
(14) Parking Area:
(i) Less than 300 sq. m………………………….PhP 525.00
(ii) 300 sq. m or more but less 500 sq. m ……… 875.00
(iii) 500 sq. m or more but less 1000 sq. m …… 1,050.00
(iv) 1000 sq. m or more but less 2000 sq. m ….. 2,100.00
(v) 2000 sq. m or more ……………………….. 4,200.00
Every parking space situated in this city shall be subject to a separate permit fee regardless of whether the said parking spaces are owned by the same person , partnership or corporation as the case maybe.
(15) Escort services…………………………………………. PhP2,100.00
(16) Warehouse or Bodegas:
(i) Less than 300sq. m …………………......... PhP2,100.00
(ii) 300 sq. m or more but less than
500 sq. m ………………………………… PhP5,250.00
(iii) 500 sq. m or more ………………………. PhP7,500.00
(17) Gold and Silversmiths …………………………………… PhP 750.00
(18) Machine Shops ………………………………………….. PhP2,500.00
(19) Funeral Establishments Owning and Maintaining
Memorial Parks……………………………………….. PhP20,000.00
(20) Independent Funeral Services …………………………… PhP10,000.00
(21) Medical/ Optical Clinics and Dental Laboratories;
Assaying Laboratories………………………………… PhP 750.00
(22) Private Hospitals ………………………………………… PhP 3,150.00
(23) Slendering, Body Building Saloons or Gym…………….. PhP 3,500.00
(24) Slendering and Body Building Saloons with
Massage and Therapeutic Clinic………………………. PhP 5,600.00
(25) Recruitment or Job Placement Services………………….. PhP 4,200.00
` (26) Animal Hospitals/ Clinics ……………………………….. PhP 3,150.00
(27) Auto Motor Repair – Light ………………………………. PhP 3,500.00
Heavy………………………………. PhP 5,000.00
(28) Painting Shops; Sculptor Shops; Planting
Establishment …………………………………………… PhP 2,000.00
(29) Photographic Studios ………………………………………. PhP 1,400.00
(30) Silk Screen of T-Shirt Printing…………………………….. PhP 750.00
(31) Vaciador Shops ……………………………………………. PhP 750.00
(32) Bicycle Rental ……………………………………………… PhP 750.00
(33) Other Independent Contractors (juridical or natural )
Not Included Among Those Subject to Professional Tax… PhP 2,100.00
(34) Inspection Services for Incoming and Outgoing Cargeos… Php4,200.00
(35) Indentors…………………………………………………. Php2, 100.00
(36) Lighterage services……………………………………….. Php2,100.00
(37) Lithographers……………………………………………….. PhP2,100.00
(38) Recopying or Duplicating Services Like Plastic Laminations, Photostatic, White/Blue Printing, Xerox, Typing and Mimeographic Services…………………………………………………………………… PhP 1, 400.00
(39) Roating of Pigs and Fowls……………………………………………. PhP 750.00
(40) Shipyard for Repairing of Ship ( office only )………………………... PhP3,500.00
(41) Tailor Shops; Dress Shops; Rental of Gowns & Costumes…………... PhP 750.00
Rental of Gowns & Formals………………………………………….. PhP 1,500
(42) Beauty Parlors………………………………………………………… PhP 750.00
(43) Wood Curving Shops…………………………………………………. PhP 750.00
(44) Hatters and Milliner Shops…………………………………………… PhP 750.00
(45) Barber Shops…………………………………………………………... PhP 750.00
(46) Upholstery Shops……………………………………………………… PhP 750.00
(47) Vulcanizing Shops……………………………………………………... PhP 750.00
(48) Tire Recapping Plants………………………………………………….. PhP 5,600.00
(49) Holding Company……………………………………………………… PhP 7,000.00
(50) E-Commerce (Internet Shops, Computer Games,
Website Designing, etc)………………………………………………... PhP 3,500.00
(51) Manufacturing………………………………………………………….. PhP 900.00
(52) Welding Shops/ Iron Works……………………………………………. PhP 750.00
(53) Electrical and Rewinding Shop………………………………………… PhP 750.00
(54) Electronics Shop………………………………………………………... PhP 750.00
(55) Brake Bonding Shop……………………………………………………. PhP 750.00
(56) Aircon/ Refrigerator Shop and Other Allied Services………………….. PhP 750.00
Permit Fees for Multiple Services Rendered or Offered.- Where there are two (2)
or more products manufactured or produced in the same place or establishment by the same manufacturer or producer, he shall pay the highest permit fee prescribed for the products manufactured or produced and twenty percent (20%) of the respective fees as prescribed for other services.
(D) Hotels Duly Licensed and Accredited By The City of Olongapo:
(1) Hotel De Luxe ……………………………………………… PhP 12,000.00
(2) Hotel First Class …………………………………………… PhP 10,000.00
(3) Hotel Standard ……………………………………………... PhP 8, 000.00
(4) Hotel Economy……………………………………………… PhP 6,000.00
(5) Pension house, Inn & Apartel………………………………. PhP 2,000.00
(E) Real Estate Dealers/ Developers
(1) Subdivision operators……………………………………….. PhP 9,000.00
(2) Other real estate dealers/ developers………………………… PhP 6,000.00
(F) Real Estate Lessors:
(1) Commercial Building:
(i) Less than five (5) doors…………………………… PhP 3, 000.00
(ii) Five (5) doors or more…………………………… PhP 4, 500.00
(2) Residential Building:
(i) Less than three (3) doors………………………….. PhP 750.00
(ii) Three (3) doors or more………………………….. PhP 1,500.00
(G) Privately Owned Market, Shopping Center and Food Center
(1) For the first ten (10) stalls……………………….. PhP 2, 100.00
(2) Ten (10) stalls but not more than fifteen
stalls………………………………………... PhP 3, 150.00
(3) Fifteen (15) stalls but not more than twenty
(20) stalls…………………………………... PhP 4, 200.00
(4) Twenty (20) stalls but not more than thirty
(30) stalls…………………………………… PhP 5, 250.00
(5) Thirty (30) stalls or more……………………….. PhP 7, 000
Every privately owned market, shopping center or food center situated in this city shall be subject to a separate permit fee regardless of whether the said privately owned market, shopping center, or food center is owned or operated by the same person, partnership or a corporation as the case maybe.
(H) Dealers in Fermented Liquors, Distilled Spirits, and/or Wines and
Tobacco:
1. Wholesale dealers of foreign liquors…………… PhP 2, 000.00
2. Retail dealers of foreign liquors………………... PhP 1, 500.00
3. Wholesalers / retail dealers of domestic
liquors and tobacco………………………...
DOMESTIC LIQUOR TOBACCO
On Supermart
Wholesale PhP 1, 000.00 PhP 750.00
Retail 800.00 550.00
On Groceries
Wholesale PhP 800.00 PhP 550.00
Retail PhP 600.00 PhP 300.00
On Sari-sari Store
Retail 400.00 200.00
(I) Other Kinds of Dealers/ Distributors:
1. Wholesale dealers………………………………. PhP 900.00
2. Retail Dealers…………………………………... 750.00
(J) Owners or Operators of Amusement Places and Devices:
1. Night clubs/ day clubs………………………….. Php 5,000.00
2. Cocktails lounges, bars, and similar
establishments…………………………….. PhP 3,500.00
3. Dance Halls, or dancing pavilions……………... PhP 2,100.00 4. Social clubs/voluntary associations of
organizations……………………………… PhP 1, 400.00
5. Skating rinks…………………………………… PhP 1, 050.00
6. Bath houses, resorts, and the like, per
establishments……………………………. PhP 5, 000.00
7. Stem baths, therapeutic baths and the like,
per establishments………………………... PhP 5, 600.00
8. Billiard halls/pool halls, per
table………………………………………. PhP 200.00
9. Bowling establishments
(i) For automatic lane………………………….. PhP 4, 200.00
(ii) For non- automatic lane…………………… PhP 2, 000.00
10. Circuses, carnivals, fun houses and the
like…………………………………………… PhP 2, 000.00 11. Merry-go-rounds, roller coaster, ferries,
wheels, swings, shooting galleries or
similar contrivances and side show booths,
per contrivance or booth……………………… PhP 2, 000.00
12. Theaters and Cinemahouses…………………. PhP 5, 000.00
13. Boxing stadia, Auditorium, gymnasia
concert halls, or similar halls or
establishments………………………………... PhP 5, 000.00
14. Pelota/ tennis/squash courts, per court………. PhP 3, 000.00
15. Amusement devices, per device…………….. PhP 100.00
(K) Financial Institutions and / or Lending Institutions ( pawnshop, banks. insurance companies, saving and loan associations, financial and lending investors per establishment): per establishment/branch
Bank……………………………………………. PhP 5, 000.00
Pawnshop………………………………………. PhP 5, 000.00
Lending Investor……………………………….. PhP 5, 000.00
Insurance Company/ Agency…………………... PhP 5, 000.00 ATM Machines, per machine………………….. PhP 1, 000.00 Finance and Investment Companies…………… PhP 5, 000,00
(L) Dealers in Securities and Foreign
Exchange Dealers……………………………………… PhP 5, 000.00
(M) Education Life Plan/ Memorial Plan and Other
Pre- Need Companies…………………………………. PhP 2, 000.00
(N) Dancing Schools/ Judo Karate Schools, Driving Schools/
Speed Reading/ EDP, etc………………………………. PhP 1, 000.00
(O) Nursery, Vocational and Other Schools…………………………. PhP 1, 000.00
(P) Driving Ranges……………………………………………………. PhP 3,000.00
(Q) Golf Links………………………………………………………… PhP 10, 000.00
(R) Mini Golf Links…………………………………………………... PhP 2, 000.00
(S) Private Detective/ Security Agencies……………………………. PhP 5, 000.00
(T) Other Business or Activities:
1.On delivery trucks or vans to be paid by the
manufacturers, producers of and dealers in any product
regardless of the number of trucks and vans
6 Wheelers & Below………………………………. PhP 1, 000.00 More then 6 wheelers……………………………... PhP 2, 000.00
2. For maintaining, windows/display/
show rooms……………………………………………. PhP 750.00
3. Promoters, sponsors or talent scouts………………… PhP 1, 400.00
4. For holding stage shows or floor/ fashion shows,
payable by the operator……………………………… PhP 1, 400.00
5. For maintaining an office, such as liaison office,
administrative office, regional headquarters,
representative office, off- shore banking and other
similar offices……………………………………….. PhP 2, 500.00
6. Lumberyards………………………………………… PhP 5, 000.00
7. Car exhange or dealership…………………………... PhP 5, 000.00
8. Signboards, billboards, and other forms of
advertisement (per ad)…………………………………. PhP 1, 000.00
9. House to house promotion sales per salesman
( per day)…………………………………………….. PhP 100.00
10. Peddler
a) With Vehicle…………………………………. PhP 750.00
b) Without Vehicle……………………………… PhP 150.00
11. Gun Clubs…………………………………………… PhP 2, 000.00
12. Judo Karate Clubs…………………………………… PhP 1,000.00
13. Fruits and Vegetable Stalls………………………….. PhP 750.00 14. Fish, Meat and Fowl Stalls………………………….. PhP 750.00
15. Rice, Corn and Other Cereal Stalls…………………… PhP 750.00 16. Dry Good Stalls………………………………………. PhP 750.00 17. Eatery Stalls………………………………………….. PhP 750.00
18. Telecom Tower……………………………………… PhP 5, 000.00
19. Recycling Centers/Junks shops……………………… PhP 1, 000.00
Section 158. Mayor’s Permit Fee on the Exercise of Profession, Occupation or Calling.- (a) There shall be collected an annual fee at the rates provided hereunder for the issuance of a Mayor’s Permit for any person exercising his profession, occupation, or calling within the jurisdictional limits of exercising his profession, occupation, or calling within the jurisdictional limits of the City of Olongapo.
Permit fee per
Annum
1. On employees and workers in generally
Considered “Offensive and Dangerous
Business Establishment”…………………… PhP 50.00
2. On employees and workers in commercial
establishment who cater or attend to the daily
needs of the paying public…………............... 50.00
3. On employees and workers in foods or eatery
establishment………………………………… 75.00
4. On employees and worker in night and day
establishments, masseurs attendants, taxi
drivers: bartenders, club/floor manager,
waiter………………………………………… 100.00
5. All occupations or calling subject to periodic
inspection surveillance and/ or regulations by
the City of Mayor like animal trainer,
auctioneer, barber, chambermaid, cook,
criminologist, electrician, club/floor manager,
forensic expert, fortune teller, hair stylist, life
guard, make-up artist, manicurist, masseur-
attendant, mechanic, photographer (itinerant),
private ballistic expert, contraction workers,
factory workers, and others………………….. 50.00
(a) Newly hired workers and/or employer shall secure their individual Mayor’s Permit from the moment they are actually accepted by the management of the establishments abovementioned. Existing employees and/or worker at the time of the effectivity of the Ordinance shall acquire immediately their Individual Mayor’s Permit. This permit is renewable and payable annually on or before the 31st of January. Any individual or corporation employing a person shall require payment by that person of the permit fee on occupation before employment and annually thereafter.
(b) Individuals Mayor’s permit shall not be required for the following individuals: (i)individuals who are subject to the Professional Tax imposed under Article D, Chapter III of this Code; and (ii) governments employees.
(c) Failure to pay the fee within the time prescribed shall subject the person concerned to a surcharge of twenty-five Percent (25%) of the fee due.
(d) Owner or operators of privately-owned markets, shopping center and/or food center who based the consideration (rental fee), either on a fixed rental or percentage on gross sales and/or receipt, which ever is higher shall furnish on or before April 20, of the year, the City Mayor or his duty authorized deputy in a sworn statement, an annual list of tenants or business and the corresponding gross sales and/or receipts of the preceding calendar year, based on an audit conducted thereon. For the initial year of implementation, the date and information mentioned above, shall be sybmitted on or before October 20 of the current year.
(e) No owner or operator of privately- owned market, shopping center and/ or food center and real estate lessor of commercial building and commercial apartment shall allow any of their tenants to operate their respective business without first securing City permits or license required of them to secure under existing laws.
(f) No City permit or license shall be processed and approved for any business establishment applying for it, without verifying the City permits or license issued to the owner or operator of privately-owned market, shopping center, and/or food center, and real estate lessor of commercial apartment, of which the business establishments are tenants thereof.
(g) The chief of the private security agencies or watchman agencies who enforce and maintain security measures in highly developed villages in this City shall furnish on or before January 20 of the year, in sworn statement the following data and/ or information:
1. Annual list of owners of private hoses for lease or leased;
2. Certified photo copies of the contract of lease between the real estate lessors and the tenants;
3. Mayor’s Permit registration numbers of real estate lessor;
4. Official receipt number evidencing payments of City taxes, fees and charges.
For the initial year of implementation, the data and information mentioned above shall be submitted on or before October 20 of the current year.
(h) The proprietors or operators, building administrator, building superintendents or any person in-charge of the maintenance and upkeep of the commercial building, commercial apartments, privately-owned markets, shopping centers, or food centers, shall furnish the City Mayor or his duly authorized deputy, on or before February 28, of the year, in a sworn statement, the following data and/or information:
For the initial year of implementation, the data and information mentioned above shall submitted on or before October 20, of the current year.
Section 159. Persons Governed..- The following workers or employees whether working on temporary or permanent basis, shall secure the individual Mayor’s permit prescribed herewith:
(a) Employees or workers in generally considered offensive and dangerous business establishments such as but not limited to the following:
(i) Employees or workers in industrial or manufacturing establishments such as:
Aerated water and soft drinks factories, air rifle and pellets manufacturing, battery manufacturing, canning factories, coffee, cocoa and tea factories, cosmetics and toiletries factories, cigar and cigarettes factories, construction and/or repair shops of motor vehicles, carpentry shop, drug manufacturing; distilleries; edible oil or lard factories; electric bulbs or neon light factories; electric plant; electronic manufacturing; oxidizing plants and foods and flour mills; fish curing and drying shops, footwear factories, foundry shops, furniture manufacturing, garment manufacturing, general building and other construction jobs during the period of construction, glass and glassware factories, handicraft manufacturing, hollow blocks and tiles factories, ice plant, milk, ice cream and other allied product factories, metal closure manufacturing, iron steel plants, leather and leatherette factories, machine shops, match factories, paints and other allied products manufacturing; plastic product factories, perfume factories; plating establishment, pharmaceutical laboratories, repair shops of whatever kind or nature, rope and twine factories, sash factories, smelting plants, tanneries, textile and knitting mills, upholstery shops, vulcanizing shops and welding shops.
(ii) Employees and workers in commercial establishments such as: cinematographic film storages, cold storages, or refrigerator plants, delivery and messenger services, elevator and escalator services, funeral parlors, janitorial services, junk shop; hardware’s, pest control services, printing and publishing houses, service stations, slaughterhouses, textile stores, warehouse; and parking lots.
(iii) Employees and workers in other industrial and manufacturing firm or commercial establishments who are normally exposed to excessive heat, light, noise, cold, and other environmental factors which endanger their physical and health well-being.
(b) Employees and/or workers in commercial establishment who generally cater or attend to the daily needs of the general public such as but not limited to the following:
Employees and workers in drug stores, department stores, groceries, supermarkets, beauty saloons, tailor shop, dress shop, bank teller, receptionist, receiving clerks in paying outlets of public utilities corporation, except transportation companies, and other commercial establishments whose employees and workers attend to the daily needs of the inquiring or paying public.
(c) Employees or workers in food or eatery establishments such as but not limited to the following:
{i} Workers and employees in canteens, carinderias, catering services, bakeries, bakeshops, ice cream or ice-milk factories, refreshments parlors, restaurant, sari-sari stores, and soda fountains:
{ii} Stallholders, employees and workers in public market;
(iii} Peddlers or cooked or uncooked foods;
(iv) All other food peddlers, including of seasonal merchandise.
(d) Employees and workers in night or night and day establishments such as but not limited to the following:
Workers and employees in bars, boxing stadiums, bowling alleys, billiards and pool halls, cinema houses, dance halls, cocktail lounges, circuses carnivals and the like, day clubs and night clubs, golf clubs, massage clinics, sauna baths, or similar establishments, hotel, motels, private detective or watchman security agencies and all other business establishments whose business activities are performed and consumed during night time.
In case of night and day clubs, night clubs, day clubs, cocktail lounges, bars, sauna bath houses and other similar place of amusement, they shall under no circumstances allow waitress, waiter or entertainers below eighteen (18) years of age to work as such. For those who shall secure the individual Mayor’s permit on their respective eighteenth (18th) birth year, they shall present their respective baptismal or birth certificate duly issued by the Civil Registrar.
Section 160. Time of Payment. – The fee imposed in section (4) (A) (1) and in (4) (A) (2) shall be paid to the City Treasurer upon application for the Mayor’s Permit before any business, occupation, profession, or calling be lawfully begun or pursued or within the first twenty (20) days of January of each year in case of renewal thereof.
In case of change of ownership of the business as well as the location thereof from one city to another, it shall be the duty of new owner, agent or manager of such business to secure a new permit and pay the corresponding permit fee as if it were a new business.
The Individual Mayor’s Permit so secured shall be renewed during the respective birth month of the permit tee next following calendar year.
Section 161. Mayor’s Permit Required; Contents; False Statement. – Any person whether natural or juridical, desiring to engage in any business, trade; or activity within the City, shall first submit a written application to the Mayor for the corresponding permit and license on a form prescribed for this purpose. The application, duly subscribed and sworn to by applicant before any person authorized to administer oath, shall state the name and citizenship of the applicant, the business, trade, or activity he desires to engage in, particular place where the same shall be conducted, and such other pertinent information and data as many be required.
(a) For Newly-Started Business:
(1) Location sketch of new business.
(2) Paid-up capital of the business as shown in the Article of Incorporation and By-laws if corporation or partnership, or a sworn statement of the capital invested by the owner or operator, if a sole proprietorship.
(3) A certificate attesting to the tax exemption if the business is tax exempt. (If claiming tax exemption)
(4) Certification from the officer in charge of zoning that the location of the new business is in accordance with zoning regulations.
(5) Tax Clearance showing that the operator has paid all tax obligation in the City including Real Property Taxes.
(6) three (3) passport-size pictures of the owner or operator or in case of a partnership or corporation the pictures of the senior or managing partners and that of the President or General Manager.
(7) Health Certificate for all food handlers, and those required under Chapter V, Article D of this Code.
(8) Real Estate Permit (if tenant)
(9) Occupancy Permit – for newly built buildings
(10) Sanitary Permit
(11) Business Name from Department of Trade & Industry (DTI)
(12) Community Tax Certificate
(13) Social Security System (SSS) Clearance
(14) Barangay Clearance
(15) Fire Clearance
(16) PUD/Garbage Clearance
(17) Lease Contract or authority to operate (if tenant)
(b) For the Renewal of Existing Business Permit:
(1) Real State Permit (if tenant)
(2) Sanitary Permit
(3) Official receipts of payments – 1st to 4th quarter for the preceding year
(4) Declaration of gross sales/receipts for the proceeding year
(5) Community Tax Certificate
(6) Income Tax Return and Financial statements for the preceding year which
were field with the BIR on the current year through interview.
(7) Barangay Clearance
(8) SSS Clearance
(9) Business Name from DTI (only on new business)
(10) Barangay Clearance
(11) Annual Building Inspection Clearance
(12) Fire Clearance
(13) PUD/Garbage Clearance
Upon submission of the application, it shall be duty of proper authorities to verify the other City requirements regarding the operation of the business or activity such as sanitary requirements, installation of power and light requirements, as well as to insure that other safety requirements are complied with. The permit to operate shall be issued only upon compliance with such safety requirement and after the payment of the corresponding inspection fees and other imposition required by this Revenue Code and other City Tax Ordinances.
If said applicant deliberately makes a false statement regarding his business. trade or activity, the Mayor shall revoke said permit and the applicant prosecuted in accordance with the penal provisions prescribed hereafter.
Section 162. Barangay Clearance.- All business establishments applying for renewing business permits shall secure a barangay clearance fees, if there is any, before the Mayor’s. permit may be issued.
Section 163. Permit or License Certificate. – The applicant shall secure the permit or license certificate from the Office of the City Mayor and pay the corresponding permit or license fee to the City Treasure. The Office of the City Mayor shall keep a record of all permits issued.
Section 164. Term of Permit or License. - All permits and license shall be granted for a period of one (1) year, to take effect on the date issue, and shall expire on the date specified therein but not beyond December 31 of the year it was issued.
Section 165. Validity and Registration. - The Mayor’s permit or license to engage in business or industry shall be duly registered every year from the issuance thereof.
Section 166. Prohibited Acts. - The Mayor’s Permit or License purports only to authorize business activity expressly stated in the permit or license itself. The permitted neither use the permit or license as the shield to satisfy prerequisites of law or private contract nor to violate lawful agreements of private parties.
Section. 167. Posting or Display to Public View. – The Mayor’s Permit or License issued to any business or industry shall at all times be posted or displayed for public view.
Section. 168. Pre-requisites of Law. – The pre-requisites of law relative to the corporate existence and organizational set-up of the business establishments securing the Mayor’s permit or license shall be strictly complied with before the same be issued.
Section 169. Permit Refused; To Whom. - Permit may be refused: (a) to any person who failed to secure a barangay clearance; and (b) to any person who has violated and ordinance or regulation relating to a license previously granted or who has failed to pay tax or fee for a business being conducted but not licensed, or failed to pay a fine, penalty, tax or other dept or liability to the City within thirty (30) days from the date of demand. In the case of an existing license to an person, the same may be revoked by the City upon his refusal to pay indebtedness or liability to the former.
Section 170. Separate Permit And License Tax on Different Kinds of Business or Occupation. – If a person desires to engage in moiré than one kind of business or trade, he shall pay permit fee and license tax imposed on each separate or different business or trade although he nay conduct or operate all such distinct business or trade in one establishment only.
Section 171. Duplicate License. – The office of the City Mayor shall, upon presentation or satisfactory proof that the license certificate upon payment of a fee of Fifty Pesos (Php. 50.000) for each duplicate issued.
Section 172. Abandonment of Closure of Business. – When business or occupation is abandoned or closed, the person conducting the same shall submit to the City Treasurer within (30) days from the date of such abandonment or closure and the corresponding taxes due that must be liquidated otherwise said business shall be presumed to be still in actual operation. All taxes due and payable for the corresponding quarter should be settled before a business is deemed officially closed or abandoned. All taxes already paid for the whole current year shall not, However, be subject ton a refund for the unused term.
Section 173. Retirement from Business or Occupation. - Any person who desire to retire from his business, trade or occupation may do so on or before the expiry date set forth in his license or permit. Full payment of annual tax fee, however, must be made by the person retiring from such business or trade, and under no circumstances shall refund be made corresponding to the unused period. Failure to surrender the permit and/or license on or before the expiration date shall be constructed to mean that the business, trade or occupation is being continued and taxes or fees corresponding to the succeeding quarter shall be due and payable.
A business subject to the graduated fixed tax on gross sales or receipts shall, upon termination thereof, submit a sworn statement of its gross sales and/or receipts for the current year.
However, a business shall be allowed to close/transfer elsewhere provided all City business taxes are fully paid for the tax due on the current gross states and/or receipts realized and the tax due for the preceding year, as the case may be.
Section 174. Death of License or Permitee. - When an individual paying a Mayor’s Permit Fee or Business Tax dies and the same business is continued by his heirs or persons interested in his estates, no additional payments shall be required on the unexpired term for which the fee of tax was paid.
Section 175. Inspection of Business Establishments. Establishments where businesses being conducted may, at all times be subject to inspection by any official connected with business permit office, public health, welfare and safety and who has technical and official authority in such matters to determine the effective compliance of the requirements of existing laws and of this Code. The inspector/s shall however, the armed with authority and clearance from the Office of the City Mayor. Upon the recommendation of said officials, a permit or license may be revoked by the City Mayor, and no refund of the amount paid by the permitee or license shall be made upon revocation thereof.
Section 176. Penalty Provision on Reopening of Business Despite Suspension Order. If a business permit of a particular business establishment has been suspended and is ordered temporarily closed for non-compliance of the requirements for renewal or violation of any laws, ordinances or policies imposed by the City Government, said establishment shall remain closed and the permit suspended until compliance with the requirements and lifting of the closure order. If the aforesaid establishment reopens without complying with the proper requirements, it shall be declared “blacklisted” and shall be ordered “permanently closed” without prejudice to the filing of appropriate case in court.
Section 177. True Status of Business; Books Being Destroyed or Hidden to Subvert Examination. – Unless taxpayer keeps regular books of accounts and/or records required by the National Internal Revenue Code and its implementing rules and regulations, it shall be his duty to keep such books and other records, duty approved by the City Treasurer before its use, which shall truly reflect his business or trade for purposes of assessing the taxes or fees provided therein. If the taxpayer keeps his regular books of accounts and other records outside the territorial limits of the City, he shall keep copies therefore in his business office located within the City and submit the same for examination. If the City Treasurer, or his duly authorized representative believes that the records of a taxpayer are in danger of being destroyed, or hidden, in order to render its examination futile or to subvert the assessment or collection of any delinquent or delinquency tax, the books of account and/or records may be taken, under proper receipt and kept in the Office of the City Treasure until examination is terminated and the delinquency or deficiency tax, if any is paid. The books of accounts, and/or other records as well, must be preserved by the taxpayer for a period of five (5) years from the date of the last entry.
Article 18. Fees for Sealing and Licensing of Weights and Measures
Section 178. Imposition of Fees. – Every person before using instruments of weighs or measures within the City of Olongapo shall first have them sealed and licensed annually and pay therefore to the City Treasurer the following fees:
a) For sealing linear metric measures: Tax per annum
Not over one meter………………………………………PhP 30.00
Over one meter………………………………………………..40.00
b) For sealing metric measures of capacity:
Not over ten liters……………………………………………..30.00
Over ten liters………………………………………………….40.00
c) For sealing metric instruments of weight with capacity of:
20 kilograms or less……………………………………………50.00
21 kilograms but not more than 30 kgs………………………..70.00
Over 30 but not more than 60 kgs……………………………..90.00
Over 60 kilograms………………………………………………100.00
d) For sealing apothecary balance (sales that have a price value of P100,000.00 or electronically operated) of precision:
30 kilograms or less…………………………………………….180.00
Over 30 to 300 kgs……………………………………………...300.00
Over 300 to 3,000 kgs…………………………………………...500.00
Over 3,000 kilograms……………………………………………600.00
e) For sealing scale or balance with complete set of weight:
For each scale or balance with complete with weight for use therewith
(According to the above letters C & D)
For each extra………………………………………………………….40.00
For each and every re-testing and re-scaling of weights or measures instruments including gasoline pumps outside the office upon request of the owner or operator, an additional service charge of Forty Poses (PhP40.00) for each instrument shall be collected.
For each sealing of instruments of weight, an additional fee of PhP 50.00 shall be charged for the cost of the stickers.
NOTE: Apothecary weights or measures are used in pharmacy and may be expressed in terms of grams and liters metric system instead of ounces, pints and gallons.
Section 179. Exemption. – All instruments of weighs or used in government work or maintained for public use by the national government, provincial, city or municipal government shall be tested and sealed free of charge.
Section 180. Time of Payment - The fees levied in this Article shall be paid to the City treasurer when the weights or measures are sealed before their use and thereafter, on or before than anniversary date..
Section 181. Place of Payment.- Persons conducting their business therein shall pay the fees herein levied of the City of Olongapo. A peddler or itinerant vendor using only one instrument of weight or measure shall pay the fees in the municipality or city where he maintains his residence.
Section 182. Form and Duration of License for Use of Weight and Measure. – The official receipt for the fee issued for the sealing of a weight or measure shall serve as a license to use such instrument for one(1) year from the date of sealing, unless deteriorations or damage renders the weight or measures inaccurate within that period. The license shall expire on the day and the month of the year following its original issuance and should be renewed every year. Such license shall be preserved by the owner and together with the weight or measure covered by the license shall be exhibited on demand by the City Treasurer of his deputies.
Section 183. Secondary Standards Preserved by the City Treasurer; Comparison Thereof with Fundamentals Standards- The City Treasurer shall keep full sets of secondary standards in his office for use in testing of weights or measures. These secondary standards shall be compared with the fundamental standards in the Department of Science and Technology at least once a year. When found to be sufficiently accurate the secondary standards shall be distinguished bye label, tag or seal and shall be accompanied by a certificate showing the amount of its variations from the fundamental standards. If the variations is of sufficient magnitude to impair the utility of instrument, it shall be destroyed at the Department of Science and Technology.
Section 184. Destruction of Defective Instrument of Weights or Measures.- Any defective instrument of weights or measure shall be destroyed by the City Treasurer or his authorized deputies if its defect is such that it cannot be readily and securely repaired.
The City shall accredit private individual/company or entity for the repair of weights or measure which, thereafter, shall be checked and sealed by the City Treasurer.
Section 185. Inspection of Weights and Measures.- The city Treasurer or his authorized representative shall inspect and test instrument of weights or measures. In case the inspection and testing is conducted by his authorized representative they shall report on the condition of the instruments in the territory assigned to them . It shall be their duty to secure evidence of infringements of the law or of fraud in the use of weights or measures. Evidence so secured by them shall be presented forthwith to the city Treasurer and to the proper prosecuting officer
Section 186. Dealer Permit to keep Unsealed Weight and Measures.– Upon
Obtaining written permission from the city treasurer, any dealer may keep unsealed instrument of weight or measure in stock, for sale until sold or used.
Section 187. Fraudulent Practices Relative to Weight and Measures. – Any
Person other than the City Treasurer or this authorized representative who places an official tag or seal upon instrument of weight or measure, or attaches it thereto; or who fraudulently imitates any mark, stamp, brand, or tag or other characteristic sign used to indicate that a weight or measure has been officially sealed; or who alters in any way the certificate given or license issued by the City Treasurer or his duly authorized representative acknowledgement that the weight or measure mentioned therein have been duly sealed; or who makes or knowingly sells or used any false or counterfeit stamp, tag, certificate or license, or any die for printing or making stamps, tag, certificate or license of the kind required by the provisions of this Article; or who alters the written or printed figures or letters on any stamp, tag, certificate or license used or issued; or who has in his possession any such false, counterfeit, restored or altered stamp, tag, certificate or license for the purpose of using or re-using the same in the payment of fees or charges imposed in this Article; or who induces the commission of any such offense by another, shall for each offense be fined not less than One Thousand Pesos (PhP1,000.00) but not more than Five Thousand Pesos (PhP 5,000.00) or imprisonment for not less than one (1) month but not more than six (6) months or both at the discretion of the court, without prejudice to the confiscation of said illegal weight or measures and revocation of permit or license.
Section 188. unlawful Possession or Use of Instrument Not Sealed Before Using and Not Sealed Within Twelve Months From Last Sealing – Any person making a practice of buying or selling goods by weight or measure, or of furnishing services the value of which is estimated by weight or measure, who has in his possession without permit any unsealed scale, balance, weight or measure, and any person who uses, in any purchase or sale or in estimating the value of any service furnished, any instrument of weight or measure that not been officially sealed, or previously sealed, the
License therefore has expired and has not been renewed in due time, shall be punished by a fine of One Thousand Pesos (PhP1,000.00) but not more than Five Thousand Pesos (PhP5,000.00) or imprisonment but less than one (1) month but not more than six (6) months, or both at the discretion of the court, without prejudice to the confiscation of said illegal weight or measure and revocation of permit or license. If, however such scale, balance, weight or measure so used has been officially sealed at some previous time and the seal and tag officially fixed thereto remain intact and in the same position and condition in which they were placed by the official sealer, and the instrument is found not to have been altered or rendered inaccurate but skill to be sufficiently accurate to warrant its being sealed without repairs or alteration, such instrument shall, if presented for sealing promptly on demand by any authorized sealer or inspector of weight or measures be sealed and its owner, possessor or user of the same shall not be subject to penalty except a surcharge equal to five times the regular fee fixed by law for the sealing of an instrument of its class. This surcharge shall be collected and accounted for by the same official and in the same manner as the regular fees for sealing such instrument.
Section 189. Alteration or Fraudulent Use of Instrument of Weight or Measure. – Any person who with fraudulent intent alters any scale or balance, weight, or measure after it is officially sealed, or who knowingly uses any scale or balance, weight or measure, whether sealed or not shall be punished by a fine of not less than One Thousand Pesos(PhP1,000.00) but not more than Five Thousand Pesos(PhP5,000.00) or by imprisonment of not less than one (1) month but not more than six(6) months or both at the discretion of Court, without prejudice to the confiscation of said illegal weight or measures and revocation of permit or license.
Any person who fraudulently gives short weight or measure in selling sale, or who fraudulently takes excessive weight or measure purchasing , or who, assuming to determine truly the weight or measure therefore , shall be punished by a fine of not less than One Thousand Pesos (PhP1,000.00) but not more than Five Thousand Pesos(PhP5,000.00) or by imprisonment of not less than one(1) month but not more than six (6) months or both, without prejudice to the confiscation of said illegal weight or measures and revocation of permit or license.
Section 190. Compromise Power. – The City Treasurer is hereby authorized to settle a case which does not involve commission of fraud before it is filed in court upon payment of a compromise penalty of not more than Five Hundred Pesos(PhP500.00).
Article 19. Registration Fees on Bicycles, Tricycles and Bancas
Section 191. Imposition of Fees. – There shall be collected annual registration fees from the owners of the following means of Transport operated within the City of Olongapo,
Tax Per Annum
(a) For each Tricycle
(i) Motorized……………………………………………..PhP 205.00
(ii)Non-Motorized…………………………………………….125.00
(b) For each Scooter…………………………………………………..150.00
(c) For each Motorcycle………………………………………………150.00
(d) For each Bicycle…………………………………………………..100.00
(e) For each Banca
(i) Motorized……………………………………………………100.00
(ii) Non-Motorized……………………………………………….50.00
Section 192. Time and Manner of Payment. – The fees imposed herein shall be due on the first day of January, payable to the City Treasurer within the first twenty(20) days of January of every year.
For each tricycle, bicycle and banca which are acquired after newly acquired after the twenty (20) days of January, the corresponding fee shall be paid within the first twenty (20) days following its acquisition.
Section 193. Administrative Provision.- (a) A sticker with a corresponding registry number shall be provided by the City Treasurer for every tricycle, scooter, motorcycles, bicycles at cost to owners thereof..
(b) The City Treasurer shall keep a register of all tricycles, scooter, motorcycles, bicycles and bancas which shall include among others the following information:
(1) The name and address of the owner;
(2) For tricycle, scooter, motorcycle and bicycle
- make and brand of the tricycle and bicycle
-number of metal plate
(3) For bancas
- body number
Section 194. Penalty. – Owners of tricycles, scooters, motorcycle, bicycles and bancas who are residents of Olongapo who register and secure places for the mentioned land transports and body numbers for their bancas shall pay the following mentioned land transports and body number for their bancas shall pay the following fines
Tax Per Annum
For the first offense……………………………………….. PhP 100.00
For the second offense……………………………………. PhP 200.00
For the third offense……………………………………… PhP 600.00
Article 20. Poundage Fees
Section 105. Definitions. – When used in this Articles:
(a) Astray Animal means an animal which is set loose or not under the complete control of its owner, or the one in charge or in the possession thereof, or found in streets in public or private places whether tethered or not.
(b) Private Places include privately-owned streets yard, rice field or farmlands and lots owned by an individual other than the owner of the animal.
(c) Streets and Public Places include national, city or barangay streets, parks, plaza such other places open to the public.
Section 196 Imposition of Fee.- There shall be collected a poundage fee of One Hundred Fifty Pesos (PhP150.00) for each day or fraction thereof from the owner of an astray animal.
Section 197. Time of Payment.- The poundage fee shall be paid to the City Treasurer before the release of the animal to its owner.
Section 198. Administrative Provision.- (a) The city Impounder or any City official designated by the City Mayor for the purpose shall apprehend and impound any astray animal which he shall record in a book for this purpose.
(b) The City Treasurer shall cause a notice to be posted at the main door of the City hall for at least ten (10 ) consecutive days, starting one day after the animal is impounded, within which the owner is required to claim and established ownership thereof.
(c) If no person shall claim ownership of the animal after the expiration of ten (10) days from its impounding, it shall be sold at public auction under the following procedure:
(1) The City Treasurer shall post a notice for fifteen (15) days at the main door of the City Hall building. The animal shall be sold to the highest bidder. Within five (5) days after the auction sale, the City Treasurer shall make a report of the proceedings in writing to the City Mayor.
(2) The owner may stop the sale by paying at any time before or during the auction sale the poundage fees and the cost of the advertisement and conduct of sale to the City Treasurer, otherwise, the sale shall proceed
(3) The proceeds of the sale shall be applied to satisfy the cost of impounding advertisement and conduct of sale. The residue over these costs accrue to the General Fund of the City.
(4) In case the impounded animal is not disposed of within thirty (30) days from the date of notice of the public auction, the same shall be considered sold to the City Government for the amount equivalent to the poundage fees due.
Section 199. Penalty.- Owners whose animals are caught astray and incurring damages to plants and properties shall pay the following fines:
Tax per Annum
For the first offense………………………………… PhP150.00 per day
For the second offense……………………………... 200.00 per day
For the third and each subsequent offense………… 300.00 per day
In addition, to the fine, the owners shall also pay the amount of damage incurred, if any, to the owner of the property.
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