2002 Ord No. 81 - CHAPTER I. GENERAL PROVISIONS
Republic of the Philippines
CITY OF OLONGAPO
SANGGUNIANG PANLUNGSOD
ORDINANCE NO. 81
(Series of 2002)
ORDINANCE PROVIDING FOR THE OLONGAPO CITY
REVENUE CODE 2002
CHAPTER I.
CITY OF OLONGAPO
SANGGUNIANG PANLUNGSOD
ORDINANCE NO. 81
(Series of 2002)
ORDINANCE PROVIDING FOR THE OLONGAPO CITY
REVENUE CODE 2002
CHAPTER I.
GENERAL PROVISIONS
Article 1. Title, Scope And Definition Of Terms
Section 1. Title – This Code shall be known as the Olongapo City Revenue Code of 2002.
Section 2. Scope – This Code shall govern the taxing and regulatory powers of Olongapo City.
Section 3. Definition of Terms
Actual Use – the purpose for which the person in possession thereof principally or predominantly utilizes the real property.
Acquisition Cost – the actual cost of the taxable machinery to its present owner, plus the cost of transportation, handling, including Value Added Tax (VAT) and installation at the present site.
Agricultural Product – includes the yield of the soil, such as corn, rice, wheat, rye, hay, coconuts, sugarcane, tobacco, root crops, vegetables, fruits, flowers and their by-products, all kinds of fish, poultry and livestock and animal products, whether in their original form or not.
The phrase, “whether in their original form or not” refers to the transportation of said products by the farmer, fisherman, producer or owner through the application of processes to preserve or otherwise to prepare said products for the market such as freezing, drying, salting, smoking, or stripping for purposes of preserving or otherwise preparing said products for market;
Article or Thing – comprehends merchandises, wares, or goods.
Assessed Value – the fair market value of the real property multiplied by the assessment level. It is synonymous to taxable value.
Assessment – the act or process of determining the value of a real property, or portion thereof subject to tax, including the discovery, listing, classification, and appraisal of property.
Assessment Level – the percentage applied to the market value of real property to determine its assessed or taxable value.
Building – all kinds of structure more or less permanently attached to a piece of land excluding those which are merely superimposed on the soil.
Business – trade or commercial activity regularly engaged in as a means of livelihood or with a view to profit.
Capital Investment – is the capital which a person employs or puts up in any undertaking or which he contributes to the capital of a partnership, corporation, or any other juridical entity or association in a particular taxing jurisdiction.
Charges – refers to pecuniary liability, as rents or fees against person or property.
Civil Remedies – are remedies in the collection of delinquent taxes either by distrait of personal property, levy on real property, cancellation of business permits or by judicial actions.
Economic Life – the estimated period over which it is anticipated that a machinery or equipment may be profitably utilized.
Fair Market Value – the price at which a property may be sold by a seller who is not compelled to sell and may be bought by a buyer who is not compelled to buy.
Fee – means a charged fixed by law or ordinance for the regulation or inspection of a business or activity or the service of a public office.
Franchise – a right or privilege, affected with the public interest which is conferred upon private persons or corporations, under such terms and conditions as the government and its political subdivisions may impose in the interest of public welfare, security and safety.
Gross Sales or Receipts – include the total amount of money or its equivalent representing the contract price, compensation or service fee, including the amount charged or materials supplied with the services and deposits or advance payments actually or constructively received during the taxable quarter for the services performed or to be performed by another person excluding discounts if determinable at the time of sales, sales return, excise tax, and value-added tax (VAT).
Idle Lands – taxable lands which are more than one thousand (1,000) square meters in area, one-half (1/2) of which remains idle or unimproved by the owners of the property or persons having legal interest therein.
Improvement – a valuable addition made to a real property or an amelioration in its conditions, amounting to more than a mere repair or replacement of parts involving capital expenditures and labor which is intended to enhance its value, beauty or utility or to adapt it for new or further purposes.
Levy – means an imposition or collection of an assessment, tax, tribute, or fine.
License or Permit – is a right or permission granted in accordance with law by a competent authority to engage in some business or occupation or to engage in some transaction.
Lien – a charge upon real or personal property for the satisfaction of some debt or duty ordinarily arising by operation of some law.
Machinery – embraces machines, equipment, mechanical contrivances, instruments, appliances or apparatus, which may or may not be attached, permanently or temporarily, to the real property. It includes the physical facilities for production, the installation and appurtenant service facilities, those which are mobile, self-powered or self-propelled, and those not permanently attached to the real property which are actually, directly, and exclusively used to meet the needs of the particular industry; business or activity and which by their very nature and purpose are designed for, or necessary to its manufacturing, mining, logging, commercial, industrial or agricultural purposes. It includes machinery in residential property.
Marginal Farmer or Fisherman – refers to an individual engaged in subsistence farming or fishing which shall be limited to the sale, barter or exchange of agricultural or marine products produced by himself and his immediate family.
Motor Vehicle – any vehicle propelled by any power other than muscular power using public roads, but excluding road rollers, trolley cars, street sweepers, lawn mowers, bulldozers, graders, forklifts, amphibian truck and tractors, trailers and traction engines of all kinds which are considered as machinery.
Operator – includes the owner, manager, or administrator, or any other person who operates or is responsible for the operation of a business establishment or undertaking.
Persons – means any natural or juridical being susceptible of rights and obligations or of being the subject of legal relations.
Privilege – means a right or immunity granted as a peculiar benefit, advantage or favor.
Public Utility – includes electric power generating and distributing systems, road, rail, air and water transport, postal, telegraph and radio communications and water companies, characterized by large investments because their optimum scale is huge. They are natural monopolies whose prices, profits and efficiency are not subject to competitive checks, and they provide essential services to industries and constituents. The operations of public utilities are granted through special laws or ordinances.
Real Property – consists of lands, building, machinery and other improvements temporarily or permanently attached to the real property, which form part of the land.
Reassessment – The assigning of new assessed values to real property, as the result of a general, or individual reappraisal of the property.
Rental – means the value of the consideration, whether in money or otherwise given for the enjoyment or use of a thing.
Replacement or Reproduction Cost – the cost that would be incurred on the basis of current prices, in acquiring an equally desirable substitute property, or the cost of reproducing a new replica of the real property on the basis of current prices with the same or closely similar material.
Residential Property – real property principally devoted to habitation.
Residents – refers to the natural persons who have their habitual residence in the city where they exercise their civil rights and fulfill their civil obligations, and to juridical persons for which the law or any other provision creating or recognizing them fixes their residence in a particular locality. In the absence of such law, juridical persons are residents of the city where they have their legal residence or principal place of business or where they conduct their principal business or occupation.
Revenue – includes taxes, fees and charges that a state or its political subdivision collects and receives into the treasury for public purposes.
Secretary’s Fee – fees collected from persons requesting copies of official records and documents on file in the various offices of the City Government.
Service – mean the duty, work or functions performed or discharged by a government officer, or by a private person contracted by the government as the case may be.
Shopping Centers – are business establishments containing sections of groceries, appliances, food, amusement activities, movie houses, fitness centers, clothing apparel, home furnishings, etc. housed in one building or several buildings. It may be operated by one person or by different persons renting spaces in the complex.
Tax – means an enforced contribution, usually monetary in form, levied by the law-making body on persons and property subject to its jurisdiction for the precise purposes of supporting governmental needs.
Warehouse – includes every building or portion thereof where goods, wares, merchandise, articles, or other personal property are received and stored. A warehouse that accept orders and/or issue sales invoices shall be considered a branch or sales office.
Wharf age – means a fee assessed against the cargo of a vessel engaged in foreign or domestic trade based on quantity, weight or measure received and/or discharged by vessel.
Wholesale – means a sale where the purchaser buys or imports the commodities for resale to persons other than the end user regardless of the quantity of the transaction.
Section 4. General Rule – In constructing the provisions of this Code, the following rules of construction shall be observed unless otherwise inconsistent with the manifest intent of the said provisions, or when applied would lead to absurd or highly improbable results.
a) Common and Technical Words – All words and phrases shall be construed and understood according to the common and approved usage of the language. But technical words and phrases and such other words which may have acquired a peculiar, or appropriate meaning or that which is defined in this Code shall be construed and understood according to such technical, peculiar, appropriate meaning or as defined.
b) Gender and Number – Every word in code importing the masculine
gender shall extend to both a male and female. Every word importing
the singular number shall likewise be applicable to several person or
things and every word importing the plural number shall likewise apply
to one person or thing.
c) Computation of time - The time in which any act is to be done as provided
for in this code or in any rule or regulation issued pursuant to the provision
thereof, when expressed in days, shall be computed by excluding the first day
and including the last day, except if the last day falls on a Sunday or holiday in
which case the same shall be excluded from the computation, and the next
business day shall be considered the
d) References – All references to chapters, articles, sections are to chapter ,
articles, and sections in this code, unless otherwise specified.
e) Conflicting Provisions of Chapters or articles – If the provision of
different chapters or articles contravene each other, the provision of each
chapters or article shall prevail as of specific matters and questions involved
therein.
f) Conflicting provisions of sections – If the provision of different sections in
the same chapter or article conflicts with each other, the provision of the section which is last in point or sequence shall prevail.
Article 1. Title, Scope And Definition Of Terms
Section 1. Title – This Code shall be known as the Olongapo City Revenue Code of 2002.
Section 2. Scope – This Code shall govern the taxing and regulatory powers of Olongapo City.
Section 3. Definition of Terms
Actual Use – the purpose for which the person in possession thereof principally or predominantly utilizes the real property.
Acquisition Cost – the actual cost of the taxable machinery to its present owner, plus the cost of transportation, handling, including Value Added Tax (VAT) and installation at the present site.
Agricultural Product – includes the yield of the soil, such as corn, rice, wheat, rye, hay, coconuts, sugarcane, tobacco, root crops, vegetables, fruits, flowers and their by-products, all kinds of fish, poultry and livestock and animal products, whether in their original form or not.
The phrase, “whether in their original form or not” refers to the transportation of said products by the farmer, fisherman, producer or owner through the application of processes to preserve or otherwise to prepare said products for the market such as freezing, drying, salting, smoking, or stripping for purposes of preserving or otherwise preparing said products for market;
Article or Thing – comprehends merchandises, wares, or goods.
Assessed Value – the fair market value of the real property multiplied by the assessment level. It is synonymous to taxable value.
Assessment – the act or process of determining the value of a real property, or portion thereof subject to tax, including the discovery, listing, classification, and appraisal of property.
Assessment Level – the percentage applied to the market value of real property to determine its assessed or taxable value.
Building – all kinds of structure more or less permanently attached to a piece of land excluding those which are merely superimposed on the soil.
Business – trade or commercial activity regularly engaged in as a means of livelihood or with a view to profit.
Capital Investment – is the capital which a person employs or puts up in any undertaking or which he contributes to the capital of a partnership, corporation, or any other juridical entity or association in a particular taxing jurisdiction.
Charges – refers to pecuniary liability, as rents or fees against person or property.
Civil Remedies – are remedies in the collection of delinquent taxes either by distrait of personal property, levy on real property, cancellation of business permits or by judicial actions.
Economic Life – the estimated period over which it is anticipated that a machinery or equipment may be profitably utilized.
Fair Market Value – the price at which a property may be sold by a seller who is not compelled to sell and may be bought by a buyer who is not compelled to buy.
Fee – means a charged fixed by law or ordinance for the regulation or inspection of a business or activity or the service of a public office.
Franchise – a right or privilege, affected with the public interest which is conferred upon private persons or corporations, under such terms and conditions as the government and its political subdivisions may impose in the interest of public welfare, security and safety.
Gross Sales or Receipts – include the total amount of money or its equivalent representing the contract price, compensation or service fee, including the amount charged or materials supplied with the services and deposits or advance payments actually or constructively received during the taxable quarter for the services performed or to be performed by another person excluding discounts if determinable at the time of sales, sales return, excise tax, and value-added tax (VAT).
Idle Lands – taxable lands which are more than one thousand (1,000) square meters in area, one-half (1/2) of which remains idle or unimproved by the owners of the property or persons having legal interest therein.
Improvement – a valuable addition made to a real property or an amelioration in its conditions, amounting to more than a mere repair or replacement of parts involving capital expenditures and labor which is intended to enhance its value, beauty or utility or to adapt it for new or further purposes.
Levy – means an imposition or collection of an assessment, tax, tribute, or fine.
License or Permit – is a right or permission granted in accordance with law by a competent authority to engage in some business or occupation or to engage in some transaction.
Lien – a charge upon real or personal property for the satisfaction of some debt or duty ordinarily arising by operation of some law.
Machinery – embraces machines, equipment, mechanical contrivances, instruments, appliances or apparatus, which may or may not be attached, permanently or temporarily, to the real property. It includes the physical facilities for production, the installation and appurtenant service facilities, those which are mobile, self-powered or self-propelled, and those not permanently attached to the real property which are actually, directly, and exclusively used to meet the needs of the particular industry; business or activity and which by their very nature and purpose are designed for, or necessary to its manufacturing, mining, logging, commercial, industrial or agricultural purposes. It includes machinery in residential property.
Marginal Farmer or Fisherman – refers to an individual engaged in subsistence farming or fishing which shall be limited to the sale, barter or exchange of agricultural or marine products produced by himself and his immediate family.
Motor Vehicle – any vehicle propelled by any power other than muscular power using public roads, but excluding road rollers, trolley cars, street sweepers, lawn mowers, bulldozers, graders, forklifts, amphibian truck and tractors, trailers and traction engines of all kinds which are considered as machinery.
Operator – includes the owner, manager, or administrator, or any other person who operates or is responsible for the operation of a business establishment or undertaking.
Persons – means any natural or juridical being susceptible of rights and obligations or of being the subject of legal relations.
Privilege – means a right or immunity granted as a peculiar benefit, advantage or favor.
Public Utility – includes electric power generating and distributing systems, road, rail, air and water transport, postal, telegraph and radio communications and water companies, characterized by large investments because their optimum scale is huge. They are natural monopolies whose prices, profits and efficiency are not subject to competitive checks, and they provide essential services to industries and constituents. The operations of public utilities are granted through special laws or ordinances.
Real Property – consists of lands, building, machinery and other improvements temporarily or permanently attached to the real property, which form part of the land.
Reassessment – The assigning of new assessed values to real property, as the result of a general, or individual reappraisal of the property.
Rental – means the value of the consideration, whether in money or otherwise given for the enjoyment or use of a thing.
Replacement or Reproduction Cost – the cost that would be incurred on the basis of current prices, in acquiring an equally desirable substitute property, or the cost of reproducing a new replica of the real property on the basis of current prices with the same or closely similar material.
Residential Property – real property principally devoted to habitation.
Residents – refers to the natural persons who have their habitual residence in the city where they exercise their civil rights and fulfill their civil obligations, and to juridical persons for which the law or any other provision creating or recognizing them fixes their residence in a particular locality. In the absence of such law, juridical persons are residents of the city where they have their legal residence or principal place of business or where they conduct their principal business or occupation.
Revenue – includes taxes, fees and charges that a state or its political subdivision collects and receives into the treasury for public purposes.
Secretary’s Fee – fees collected from persons requesting copies of official records and documents on file in the various offices of the City Government.
Service – mean the duty, work or functions performed or discharged by a government officer, or by a private person contracted by the government as the case may be.
Shopping Centers – are business establishments containing sections of groceries, appliances, food, amusement activities, movie houses, fitness centers, clothing apparel, home furnishings, etc. housed in one building or several buildings. It may be operated by one person or by different persons renting spaces in the complex.
Tax – means an enforced contribution, usually monetary in form, levied by the law-making body on persons and property subject to its jurisdiction for the precise purposes of supporting governmental needs.
Warehouse – includes every building or portion thereof where goods, wares, merchandise, articles, or other personal property are received and stored. A warehouse that accept orders and/or issue sales invoices shall be considered a branch or sales office.
Wharf age – means a fee assessed against the cargo of a vessel engaged in foreign or domestic trade based on quantity, weight or measure received and/or discharged by vessel.
Wholesale – means a sale where the purchaser buys or imports the commodities for resale to persons other than the end user regardless of the quantity of the transaction.
Section 4. General Rule – In constructing the provisions of this Code, the following rules of construction shall be observed unless otherwise inconsistent with the manifest intent of the said provisions, or when applied would lead to absurd or highly improbable results.
a) Common and Technical Words – All words and phrases shall be construed and understood according to the common and approved usage of the language. But technical words and phrases and such other words which may have acquired a peculiar, or appropriate meaning or that which is defined in this Code shall be construed and understood according to such technical, peculiar, appropriate meaning or as defined.
b) Gender and Number – Every word in code importing the masculine
gender shall extend to both a male and female. Every word importing
the singular number shall likewise be applicable to several person or
things and every word importing the plural number shall likewise apply
to one person or thing.
c) Computation of time - The time in which any act is to be done as provided
for in this code or in any rule or regulation issued pursuant to the provision
thereof, when expressed in days, shall be computed by excluding the first day
and including the last day, except if the last day falls on a Sunday or holiday in
which case the same shall be excluded from the computation, and the next
business day shall be considered the
d) References – All references to chapters, articles, sections are to chapter ,
articles, and sections in this code, unless otherwise specified.
e) Conflicting Provisions of Chapters or articles – If the provision of
different chapters or articles contravene each other, the provision of each
chapters or article shall prevail as of specific matters and questions involved
therein.
f) Conflicting provisions of sections – If the provision of different sections in
the same chapter or article conflicts with each other, the provision of the section which is last in point or sequence shall prevail.
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