2005 Ord No. 81 - Article 8 - Article 15 - Tax on Business of printing
Article 8.Tax on Business of Printing and Publication
Section 96. Imposition of Tax. – There is hereby levied a tax at the rate of eighty two point five percent (82.5%) of one percent (1%) of the gross annual receipt for the preceding calendar year on the business of the persons engaged in printing and/or publication of newspapers and magazines placing of advertisement, obituaries, legal, notices, books, cards, posters, leaflets, handbills, certificates, receipt, pamphlets, and other printing materials of similar character/nature.
In case of a newly-started business, the tax shall be eight point twenty five percent (8.25%) of one percent (1%) of the capital investment.
In the succeeding calendar year, regardless of when the business started to operate, the tax shall be based on the gross receipts of the preceding calendar year, or any fraction thereof.
Section 97. Exemption. – The receipts from the printing and/or publishing of books or other reading materials prescribed by the Department of Education, Culture and Sport (DECS) as school texts or references shall be exempt from the tax herein imposed.
Section 98. Time of Payment. – The tax shall be paid to the City Treasurer in accordance with the following schedule:
1st quarter payment on or before the thirty-first (31st) day of January
2nd quarter payment on or before the twentieth (20th) day of April
3rd quarter payment on or before the twentieth (20th ) day of July, and
4th quarter payment on or before the twentieth (20th ) day of October
Section 99. Surcharge for the Late Payment. – Failure to pay the levied tax on time shall be subject to a surcharge of twenty five percent (25%) of the original amount of tax due, such surcharge to be paid at he same time and in the same manner as the tax due.
Section 100. Interest on Unpaid Tax. – In addition to the surcharge for the late payment, there shall be imposed upon the unpaid amount of an interest of two percent (2%) per month form the due date until the tax is fully paid but in no case shall the interest on the unpaid amount or portion thereof exceed thirty sic(36) months.
Section 101. Penalty. – Any violation of the provision of this Article shall be punishable by a fine of not less than One Thousands Pesos (PhP1,000.00) but not more than Five Thousands Pesos (PhP5,000.00) or imprisonment of not less than one (1) month but not more than six (6) months, or both, at the discretion of the court.
Article 9. Franchise Tax
Section 102. Definition of Franchise. – It is a right or privilege, involving 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.
Section 103. Imposition of Tax. – There is hereby levied a tax at the rate of eighty two point five percent (82.5%) of one percent (1%) on businesses enjoying a franchise based on the gross annual receipts which shall include both cash sales and sales on account realized during the preceding calendar year within the territorial jurisdiction of the city.
In the case of a newly-started business, the tax shall be seven point five percent (7.5%) of one percent (1%) of the capital investment.
In the succeeding calendar year, regardless of when the business started to operate, the tax shall be based on the gross receipts for the preceding calendar year, or fraction thereof.
The capital investment to be used as basis of the tax of a newly stated business as herein provided, shall be determined in the following manner:
(a) If the principal office of the business is located in the city, the paid-up capital stated in the articles of incorporation in case of corporations, or in any similar document in case of other types of business organizations, shall be considered as the capital investment.
(b) Where there is a branch or sales office which commences business operations during the same year as the principal office but which is located in another province or city, the paid-up capital referred in (a) shall be reduced by the amount of the capital investment made for the said branch or sales office which shall be taxable instead by the province or city where it is located.
(c) Where the newly started business located in the city is a branch or sales office commencing business operations at a year later than that of the principal office, capital investment shall mean the total funds investment in the branch or sales office.
Section 104. Exclusion. – The term business enjoying franchise shall not include holders of certificates of public conveyance for the operation of public utility vehicles for the reason that such certificates are not considered as franchise.
Section 105. – Time of Payment., the tax shall be paid on the thirty-first (31st) day of January of each year.
Section 106. Surcharge for the Late Payment. – Failure to pay the levied tax on time shall be subject to a surcharge of twenty five percent (25%) of the original amount of tax due, such surcharge to be paid oat he same time and in the same manner as the tax due.
Section 107. Interest of Unpaid Tax. – In addition to the surcharge for late payment, there shall be imposed upon the unpaid amount an interest of tow percent (2%) per month form the due date until the tax is fully paid but in no case shall the total interest on the unpaid amount or portion thereof exceed thirty-six (36) months.
Section 108. Penalty. – Any violation of the provision of this Article shall be punishable by a fine of not less than One Thousand Pesos (PhP1,000.00) but not more than Five Thousand Pesos (PhP5,000.00) or imprisonment of not less than one (1) month but not more than six (6) months, or both, at the discretion of the court.
Article 10. Tax on Transfer of Real Property Ownership
Section 109. Imposition of Tax. – There is herby levied a tax on the sale, donation, barter, or on any other mode of transferring ownership or title of real property at the rate of eighty two point five percent (82.5%) of the one percent (1%) of the total consideration involved in the transfer of the property or of the fair market value in case the monetary consideration involved in the transfer is not substantial, whichever is higher. For purposes of determining the fair market value of lands, the zonal values established by the Bureau of Internal Revenue shall be used.
Section 110. Time of Payment. – The tax herein imposed shall be paid to the City Treasurer by the buyer, donee, or transferee to the City Treasurer within sixty (60) days from the date of the execution of the deed or from the date of the decedent’s death.
Section 111. Surcharge for Late Payment. – Failure to pay the levied tax on time shall be subject o tab surcharge of tent-five (25%) of the original amount of the tax due, such surcharge to be paid at the same time and in the same manner as the tax due.
Section 112. Interest on Unpaid Tax. – In addition to the surcharge for late payment, there shall be imposed upon the unpaid amount an interest of two percent (2%) per month form the due date until the tax is fully paid but in no case shall the total interest on the unpaid amount or portion thereof exceed thirty-six (36) months.
Section 113. Administrative Provisions – (a) the Register of Deeds of the city shall, before registering any deed, require the presentation of the evidence of payment of the transfer tax. The City Assessor shall likewise make the same requirement before canceling an old tax declaration and issuing a new one in place thereof.
(b) Notaries Public shall furnish the City Treasurer with a copy of any deed transferring ownership or title to any real property within (30) days from the date of notarization.
Section 114. Penalty. – Any violation of the provision of this article Shall be punishable by a fine of not less than One Thousand Pesos (PhP1,000.00) but not more than Five Thousand Pesos (PhP5,000.00) or imprisonment of not less than one (1) month buy not more than six (6) months, or both, at the discretion of the Court.
Article 11. Professional Tax
Section 115. Imposition of Tax. – There is hereby levied an annual professional tax on each person engaged in the exercise or practice of his profession requiring government examination at the rate of Three Hundred Pesos (Php300.00).
Section 116. Coverage – The following professionals who passed the bar examinations, or any board, or other examinations conducted by the Professional Regulation Commission (PRC) and the other government agencies shall be subject to the professional tax:
Actuaries; Architects; land and naval aviators; certified public accountants; chemists; criminologist; custom brokers; dentists; dietitians; engineers; aeronautical, agricultural, chemical, chief motor, civil, electrical, electronic, marine, mechanical plant engineers, junior mechanical engineers and certified plant mechanics unless they are professional engineers, and have paid the tax as mechanical engineers; mining, sanitary, etc; food technologies; foresters; insurance agents, sub-agents, brokers, or adjusters; geologist; geodetic engineers; lawyers marine officers; third mates; second mates; chief mates, ship master; marine surveyors; masters marines; medical practitioners; medical technologist; midwives; morticians, nurses, nutritionists; opticians; optometrist; pharmacist; physical and occupational therapist; real estate brokers; registered electricians; stockbrokers; sugar technologies; and veterinarians.
Section 117. Exemption. – professionals exclusively employed in the government shall be exempt from the payment of this tax.
Section 118. Payment of the Tax – the Professionals tax shall be paid before any profession herein specified can be lawfully pursued. A line of profession does not become exempt even if conducted with another profession for which the tax has been paid.
Section 119. Time of Payment. - The professional tax shall be payable annually on or the thirty-first (31st) day of January. Any person first beginning to practices a profession after the month of January must, pay the full tax before engaging therein.
Section 120. Surcharge for Late Payment. – Failure to pay the levied tax on time shall be subject to a surcharge of twenty five percent (25%) of the original amount of tax due, such surcharge to be paid at the same time and din the same manner as the tax due.
Section 121. Interest on Unpaid Tax. – In addition to the surcharge for late payment, these shall be imposed upon the unpaid amount an interest of two percent (2%) per month form the due date until the tax is fully paid but in no case shall the interest on the unpaid amount or portion thereof exceed thirty-six (36) months.
Section 122. Place of Payment. – Every person legally authorized to practice his profession shall pay the professional tax to the City of Olongapo, where he practices profession or where he maintains his principal office, in case he practices his profession in several places.
Section 123. Administrative Provisions. – (a) Every person who has paid the corresponding professional tax shall be entitled to practice his profession in any part of the Philippines without being subjected to any other national or local tax, license, or fee for the practice of such profession.
(b) Any individual, association, organization, partnership or corporation employing a person subject to professional tax shall: (1) require payment by that person of tax on his profession before employment and annually thereafter, and (2) submit a list professionals under his/her employ to the Office of the Mayor including the following information on or before the last day of March of every year:
(i) Name of professional
(ii) Profession
(iii) Amount of tax paid
(iv) Date and number of official receipt
(v) Year covered and place of payment
Failure to submit the certified list herein required, shall subject the person to a penalty of Fifty Pesos (PhP50.00) per month of delay or fraction thereof.
(a) Any person subject to the professional tax shall write in deeds, receipts, prescriptions, reports, books of accounts, plans and design, surveys and maps, as the case may be, the number of the official receipt issued to him.
(b) For the purpose of collecting the tax, the City Treasurer or his duly authorized representative shall require from such professionals their current annual registration cards issued by competent authority before accepting payment of their professional tax for the current year. The PRC shall likewise require the professional presentation of proof of payment before registration of said professional for renewal of their license.
Section 124. Penalty. – Any violation of the provision of this Article shall be punishable by a fine of not less than One Thousand Pesos (PhP1,000.00) but not m ore than Five Thousand Pesos (PhP5,000.00) or imprisonment of not less than one (1) month but not more than six (6) months, or both, at he discretion of the court.
Section 125. Imposition of Tax. – There is hereby levied a tax to be collected form the proprietor, lessees, or operators of theaters, cinemas, concert halls, circuses, boxing, studio, and other amusement places at the rate of thirty percent (30%) of the gross receipt form admission fees.
Section 126. Manner of Computing the Tax. – In cases of theaters or cinemas, the tax shall be deducted and withheld by their proprietors, lessees, or operators and paid to the City Treasurer before the gross receipt are divided between said proprietors, lessees, or operators and the distributors of the cinematographic films.
Section 127. Exemptions. – The holding of operas, concerts, dramas, recitals, paintings, and art exhibitions, flower shows, musical programs, literary and oratorical presentation, except pop, rock, or similar concerts shall be exempt form the payment of the tax imposed herein but subject to permits and regulatory fees imposed in this Code.
Section 128. Accrual of Proceeds of the Tax. – The proceeds from the amusement tax shall accrue entirely to the General Fund of the City.
Section 129. Time and Manner of Payment. – The tax imposed herein on the gross receipts within the first ten working days of the month shall be paid to the City Treasurer on Monday of the week following and every Monday thereafter.
A ten days amusement tax return indicating the gross receipt for ten (10) days duly certified by the proprietor, owner, operator, or lessee under oath shall be submitted to the City Treasurer every tenth day payment of the tax. The City Treasurer shall compare the return with the corresponding record of inspectors assigned during he week and verify the correctness of the return before acknowledging the tax payment.
Section 130. Surcharge for Late Payment. – Failure to pay the levied tax on time shall be subject to a surcharge of twenty-five percent (25%) of the original amount of tax due, such surcharge to be paid at the same time and in the same manner as the tax due.
Section 131. Interest on Unpaid Tax. – In addition to the surcharge for late payment, there shall be imposed upon the unpaid amount interest of two percent (2%) per month form the due date until the tax is fully paid but in no case shall the total amount on the unpaid interest or portion thereof exceed thirty-six (36) months.
Section 132. Administrative Provision. – (a) All admission tickets of amusement places subject to tax impose in this Article shall be registered with the Office the City Mayor without charge who shall mark said tickets properly with the word “REGISTERED” and keep a record thereof. The Office of the City Mayor shall likewise issue a certification to the owner, proprietor, or lessee to the effect that such quantity, denomination and serial numbers of admission tickets were duly registered with his Office. A color scheme and numbering system shall be prescribed by the Office of the City Mayor for control purposes.
(b) The City Mayor shall require owners, proprietors, operators or lessees of amusement places to provide their establishment with two boxes, one marked with letter “O” for operator and the other marked with letter “G” for government in the place where
tickets are presented by customers. Duly registered admission tickets shall be cut in halves upon presentation of the same by customers. One-half of the ticket shall be deposited in the box marked with letter “O”, and the other half shall be deposited in the box marked with letter “G”.
(c) The boxes for used admission tickets shall be provided with two lock devices. One lock device shall be provided with padlock by the management while the other lock device shall be provided by the City Government. Both boxes shall be opened daily in the presence of representatives from the management and the city government who shall certify the number of admission tickets by denomination in the daily count sheet. The daily count sheets of admission tickets shall be attached to the Weekly Amusement Tax Return to be submitted to the Office of the City Mayor. The City Treasurer shall be furnished a copy of such return.
Section 133. Penalty. – Any violation of the provision of this Article shall be punishable by a fine of not less than One Thousand Pesos (PhP1,000.00) but not more than Five Thousand Pesos (PhP5,000.00) or imprisonment of not less than one (1) month but not more than sic (6) months or both, at the discretion of the Court.
Article 13. Annual Fixed Tax For Every Delivery Truck or Van
Section 134. Imposition of Tax. – There is hereby levied an annual fixed tax for every truck, van or any vehicle used by manufacturers, producers, wholesalers, dealers or retailers in the delivery or distribution of distilled spirits, fermented liquors, soft drinks, cigars and cigarettes, and other products to sales outlets, or consumers, whether directly or indirectly within the city in the amount of Seven Hundred Fifty Pesos (PhP750.00).
Section 135. Time of Payment. – The tax shall be paid on the thirty-first twenty (31st) day of January of each year.
Section 136. Surcharge for Late Payment. – Failure to pay the levied tax on time shall be subject to a surcharge of twenty-five percent (25%) of the original amount of tax due, such surcharge to be paid at the same time and in the same manner as the tax due.
Section 137. Interest on Unpaid Tax. – In addition to the surcharge for late payment, there shall be imposed upon the unpaid amount an interest of two percent (2%) per month from the due date until the tax is fully paid but in no case shall the total interest on the unpaid amount or portion thereof exceed thirty-six (36) months.
Section 138. Administrative Provisions. – (a) The City Treasurer shall keep a register of trucks, van or vehicles subject to tax showing the name of the owner or proprietor, name of manager or president in the case of partnership or corporation, address and location of principal office, plate number, certificate of registration number, engine number, sticker number assigned for the year and other information.
(b) The owner or proprietor of the truck, van or vehicle shall be required to file a application for business tax and permit in a prescribed form in three (3) copies showing the needed information with the Office of the City Mayor for the processing ad approval.
(c) The City Treasurer shall collect the taxes and fees, register the vehicle involved and issue the corresponding sticker and the receipt acknowledging payment, date of payment and the amount paid.
(d) Non-compliance hereof, unloading of their cargo shall not be allowed.
Section 139. Penalty. – Any violation of the provision of this Article shall be punishable by a fine of not less than One Thousand Pesos (PhP1,000.00) but not more than Five Thousand Pesos (PhP5,000.00) or imprisonment of 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 penalty of not allowing to unload within the City after given due warnings.
Article 14. Tax on Peddlers
Section 140. Imposition of Tax. – there is hereby levied an annual tax on peddlers engaged in the sale of any merchandise or article of commerce within the city on the following rates:
(a) Peddlers of any article or merchandise carried in trucks
or any other motor vehicle, per peddler……………………………..PhP750.00
(b) Peddlers of any article or merchandise carried in a
motorized bicycle, tricycle or other motorized similar
vehicles other than those specified in letter
above, per peddler…………………………………………………..PhP500.00
(c) Peddlers of any article or merchandise carried in a cart,
caretela or other vehicle drawn by animals,
per peddlers…………………………………………………………PhP100.00
(d) Peddlers of any article or merchandise carried on bicycle,
pedicab or other similar vehicle, per peddler………………………...PhP90.00
(e) Peddlers of any article or merchandise carried by
person, per peddler…………………………………………………...PhP70.00
Section 141. Time of Payment. – The tax herein imposed shall be payable every thirty-first (31st) of January of every year. An individual who will start to peddle merchandise or articles of commerce after January thirty-one (31) shall pay the whole amount of tax before engaging in such activity.
Section 142. Administrative Provision. – The official receipt evidencing payment of the tax shall be carried in the person of the peddler and shall be produced upon demand by the City Mayor or Treasurer of their duly authorized representatives.
Article 15. Community Tax
Section 143. Individual Community Tax. – Every inhabitant of the City of Olongapo eighteen (18) years of age or over who has been regularly employed on a wage or salary basis for at least thirty (30) consecutive working days during any calendar year, or is engaged in business or occupation, or owns real property with an aggregate assessed value of PhP1,000.00 or more, or is required by law to file an income tax return shall pay an annual basic community tax of Five Pesos (PhP5.00) and annual addition tax of One Peso (PhP1.00) for every One Thousand Pesos (PhP1,000.00) of income regardless of whether form business, exercise of profession or property but in no case shall the additional tax exceed Five Thousand Pesos (PhP5,000.00).
In case of husband and wife, each of them shall be liable to pay the basic tax of Five Pesos (PhP5.00) but the additional tax imposable on the husband and wife shall be One Peso (PhP1.00) for every One Thousand Peso (PhP1,000.00) of income from the total property owned bye them and/or the total gross receipt or earnings derived by them.
Section 144. Corporate Community Tax. – Every corporation, no matter how created or organized, whether domestic or resident foreign, engaged in or doing business I the Philippines, shall pay an annual community tax of Five Hundred Pesos (PhP500.00) and an annual additional tax of Tow Pesos (PhP2.00) for (a) every Five Thousand Pesos (PhP5,000.00) worth of real property in the Philippines owned by it during the preceding year based on the valuation used in the payment of real property tax under existing law found in assessment rolls of this City; and (b) every Five Thousand Pesos (PhP5,000.00) of gross receipt or earnings derived by it form it’s business in the Philippines during the proceeding year. The Additional community tax on corporation shall not exceed Ten Thousand Pesos (PhP10,000.00).
The dividends received by a corporation form another corporation shall, for the purposes of the additional tax, be considered as part of the gross receipt of earnings of said corporation.
Section 145. Exemption. – The following are exempt from the payment of the community tax: (a) diplomatic and consular representatives: and (b) transient visitors when their stay in this City does not exceed three (3) months.
Section 146. Time of Payment. – (a) The community tax shall accrue on the first (1st) day of January of each year which shall be paid not later than the last day of February of each year.
(b) If a person reaches the age of eighteen (18) years or otherwise loses the benefit and exemption on or before the last day of June, he shall be liable for the community tax on the day he reaches such age or upon the day the exemption ends. However, if a person reaches the age of eighteen (18) years or loses the benefit of exemption on or before the last of March, he shall have twenty (20) days to pay the community tax without becoming delinquent.
(c) Persons who come to reside in this City or reach the age of eighteen (18) years on or after the first (1st) day of July of any year, cease to belong to an exempt class on or after the same date, shall not be subject to the community tax for that year.
(d) Corporations established and organized on or before the last day of June shall be liable for the community tax for that year. But corporations established and organized on or before the last day of March shall have twenty (20) days within which to pay the community tax without becoming delinquent. Corporations established and organized on or after the first (1st) day of July shall not be subject to the community tax for that year
Section 147. Place of Payment. – (a) The community tax shall be paid in the City where the residence of the individual is located or where the principal office of the juridical entity is located.
(b) It shall be unlawful for the City Treasurer of this City to collect community tax outside the territorial jurisdiction of the city.
(c) In case a corporation has a branch, sales office or warehouse in this City and sales are made therein, the corresponding community tax shall be paid to the city.
(d) Any person, natural or juridical, who pays the community tax to the city or municipality other than this city where his residence or principal office in the case or juridical persons is located shall remain liable to pay such tax to this city.
Section 148. Collection and Allocation of Proceeds of the Community Tax. – The City Treasurer may deputize the Barangay Treasurers to collect the community tax in their respective jurisdictions. Such deputation shall be limited to the community tax payable by individual taxpayers and shall be extended only to Barangay Treasurers who are properly bonded in accordance with applicable laws.
Ninety-five percent (95%) of the proceeds of the community tax actually and directly collected by the City Treasurer shall accrue entirely to the general fund of the city, and the remaining five percent (5%) thereof to the general fund of the National Government to cover the cost of printing and the distribution of the forms of the community tax certificates and related expenses. The City Treasurer shall remit to the National Treasurer the said share of the national government within ten (10) days after the end of each quarter.
The proceeds of the community tax collected through the Barangay Treasurer shall be apportioned as follows after deducting the five percent (5%) share of the National Government:
(a) Fifty percent (50%) shall accrue to the general fund of the City; and
(b) Fifty percent (50%) shall accrue to the barangay where the tax is collected.
Section 149. Penalty for the Late Payment. – If the tax is not paid within the prescribed period, there shall be added to the unpaid amount an interest of twenty-four percent (24%) per annum from the due date until it is paid.
Section 150. Community Tax Certificate. – A community tax certificate shall be issued to every person or corporation upon payment of the community tax. A community tax certificate may also be issued to any person or corporations not subject to the community tax upon payment of One Peso (PhP1.00).
Section 151. Presentation of Community Tax Certificate on Certain Occasions. – (a) When an individual subject to the community tax acknowledges any
document before a notary public, takes the oath of office upon elections or appointment to any position on the government service; receives any license, certificate, or permit form any public authority; pays any tax or fee; receives any money form any public fund; transact other official business; or receives any salary or wage form any person or corporation, it shall be the duty of any person, officer, or corporations with whom such transactions is made or business done or from whom any salary or wage is received, to require such individual to exhibit he community tax certificate
The presentation of community tax certificate shall not be required in connection with the registration of a voter.
(b) When, through it’s authorized officers, any corporation subject to the community tax receives any license, certificate, or permit form any public authority, pays any tax or fee, receives money form public funds, or transacts other official business, it shall be the duty of the public official with whom such transaction is made or business done, to require such corporations to exhibit community tax certificate.
(c) The community tax certificate required in the two preceding paragraphs shall be the one issued for the current year, except for the period from January until the fifteenth (15th) d of April each year, in which case, the certificate issued for the proceeding year shall suffice.
Section 152. Availment of the Blank Forms Of the Community Tax Certificate. – The City Treasurer shall secure the necessary blank forms of the community Tax Certificate form the Bureau of Internal Revenue.
Section 96. Imposition of Tax. – There is hereby levied a tax at the rate of eighty two point five percent (82.5%) of one percent (1%) of the gross annual receipt for the preceding calendar year on the business of the persons engaged in printing and/or publication of newspapers and magazines placing of advertisement, obituaries, legal, notices, books, cards, posters, leaflets, handbills, certificates, receipt, pamphlets, and other printing materials of similar character/nature.
In case of a newly-started business, the tax shall be eight point twenty five percent (8.25%) of one percent (1%) of the capital investment.
In the succeeding calendar year, regardless of when the business started to operate, the tax shall be based on the gross receipts of the preceding calendar year, or any fraction thereof.
Section 97. Exemption. – The receipts from the printing and/or publishing of books or other reading materials prescribed by the Department of Education, Culture and Sport (DECS) as school texts or references shall be exempt from the tax herein imposed.
Section 98. Time of Payment. – The tax shall be paid to the City Treasurer in accordance with the following schedule:
1st quarter payment on or before the thirty-first (31st) day of January
2nd quarter payment on or before the twentieth (20th) day of April
3rd quarter payment on or before the twentieth (20th ) day of July, and
4th quarter payment on or before the twentieth (20th ) day of October
Section 99. Surcharge for the Late Payment. – Failure to pay the levied tax on time shall be subject to a surcharge of twenty five percent (25%) of the original amount of tax due, such surcharge to be paid at he same time and in the same manner as the tax due.
Section 100. Interest on Unpaid Tax. – In addition to the surcharge for the late payment, there shall be imposed upon the unpaid amount of an interest of two percent (2%) per month form the due date until the tax is fully paid but in no case shall the interest on the unpaid amount or portion thereof exceed thirty sic(36) months.
Section 101. Penalty. – Any violation of the provision of this Article shall be punishable by a fine of not less than One Thousands Pesos (PhP1,000.00) but not more than Five Thousands Pesos (PhP5,000.00) or imprisonment of not less than one (1) month but not more than six (6) months, or both, at the discretion of the court.
Article 9. Franchise Tax
Section 102. Definition of Franchise. – It is a right or privilege, involving 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.
Section 103. Imposition of Tax. – There is hereby levied a tax at the rate of eighty two point five percent (82.5%) of one percent (1%) on businesses enjoying a franchise based on the gross annual receipts which shall include both cash sales and sales on account realized during the preceding calendar year within the territorial jurisdiction of the city.
In the case of a newly-started business, the tax shall be seven point five percent (7.5%) of one percent (1%) of the capital investment.
In the succeeding calendar year, regardless of when the business started to operate, the tax shall be based on the gross receipts for the preceding calendar year, or fraction thereof.
The capital investment to be used as basis of the tax of a newly stated business as herein provided, shall be determined in the following manner:
(a) If the principal office of the business is located in the city, the paid-up capital stated in the articles of incorporation in case of corporations, or in any similar document in case of other types of business organizations, shall be considered as the capital investment.
(b) Where there is a branch or sales office which commences business operations during the same year as the principal office but which is located in another province or city, the paid-up capital referred in (a) shall be reduced by the amount of the capital investment made for the said branch or sales office which shall be taxable instead by the province or city where it is located.
(c) Where the newly started business located in the city is a branch or sales office commencing business operations at a year later than that of the principal office, capital investment shall mean the total funds investment in the branch or sales office.
Section 104. Exclusion. – The term business enjoying franchise shall not include holders of certificates of public conveyance for the operation of public utility vehicles for the reason that such certificates are not considered as franchise.
Section 105. – Time of Payment., the tax shall be paid on the thirty-first (31st) day of January of each year.
Section 106. Surcharge for the Late Payment. – Failure to pay the levied tax on time shall be subject to a surcharge of twenty five percent (25%) of the original amount of tax due, such surcharge to be paid oat he same time and in the same manner as the tax due.
Section 107. Interest of Unpaid Tax. – In addition to the surcharge for late payment, there shall be imposed upon the unpaid amount an interest of tow percent (2%) per month form the due date until the tax is fully paid but in no case shall the total interest on the unpaid amount or portion thereof exceed thirty-six (36) months.
Section 108. Penalty. – Any violation of the provision of this Article shall be punishable by a fine of not less than One Thousand Pesos (PhP1,000.00) but not more than Five Thousand Pesos (PhP5,000.00) or imprisonment of not less than one (1) month but not more than six (6) months, or both, at the discretion of the court.
Article 10. Tax on Transfer of Real Property Ownership
Section 109. Imposition of Tax. – There is herby levied a tax on the sale, donation, barter, or on any other mode of transferring ownership or title of real property at the rate of eighty two point five percent (82.5%) of the one percent (1%) of the total consideration involved in the transfer of the property or of the fair market value in case the monetary consideration involved in the transfer is not substantial, whichever is higher. For purposes of determining the fair market value of lands, the zonal values established by the Bureau of Internal Revenue shall be used.
Section 110. Time of Payment. – The tax herein imposed shall be paid to the City Treasurer by the buyer, donee, or transferee to the City Treasurer within sixty (60) days from the date of the execution of the deed or from the date of the decedent’s death.
Section 111. Surcharge for Late Payment. – Failure to pay the levied tax on time shall be subject o tab surcharge of tent-five (25%) of the original amount of the tax due, such surcharge to be paid at the same time and in the same manner as the tax due.
Section 112. Interest on Unpaid Tax. – In addition to the surcharge for late payment, there shall be imposed upon the unpaid amount an interest of two percent (2%) per month form the due date until the tax is fully paid but in no case shall the total interest on the unpaid amount or portion thereof exceed thirty-six (36) months.
Section 113. Administrative Provisions – (a) the Register of Deeds of the city shall, before registering any deed, require the presentation of the evidence of payment of the transfer tax. The City Assessor shall likewise make the same requirement before canceling an old tax declaration and issuing a new one in place thereof.
(b) Notaries Public shall furnish the City Treasurer with a copy of any deed transferring ownership or title to any real property within (30) days from the date of notarization.
Section 114. Penalty. – Any violation of the provision of this article Shall be punishable by a fine of not less than One Thousand Pesos (PhP1,000.00) but not more than Five Thousand Pesos (PhP5,000.00) or imprisonment of not less than one (1) month buy not more than six (6) months, or both, at the discretion of the Court.
Article 11. Professional Tax
Section 115. Imposition of Tax. – There is hereby levied an annual professional tax on each person engaged in the exercise or practice of his profession requiring government examination at the rate of Three Hundred Pesos (Php300.00).
Section 116. Coverage – The following professionals who passed the bar examinations, or any board, or other examinations conducted by the Professional Regulation Commission (PRC) and the other government agencies shall be subject to the professional tax:
Actuaries; Architects; land and naval aviators; certified public accountants; chemists; criminologist; custom brokers; dentists; dietitians; engineers; aeronautical, agricultural, chemical, chief motor, civil, electrical, electronic, marine, mechanical plant engineers, junior mechanical engineers and certified plant mechanics unless they are professional engineers, and have paid the tax as mechanical engineers; mining, sanitary, etc; food technologies; foresters; insurance agents, sub-agents, brokers, or adjusters; geologist; geodetic engineers; lawyers marine officers; third mates; second mates; chief mates, ship master; marine surveyors; masters marines; medical practitioners; medical technologist; midwives; morticians, nurses, nutritionists; opticians; optometrist; pharmacist; physical and occupational therapist; real estate brokers; registered electricians; stockbrokers; sugar technologies; and veterinarians.
Section 117. Exemption. – professionals exclusively employed in the government shall be exempt from the payment of this tax.
Section 118. Payment of the Tax – the Professionals tax shall be paid before any profession herein specified can be lawfully pursued. A line of profession does not become exempt even if conducted with another profession for which the tax has been paid.
Section 119. Time of Payment. - The professional tax shall be payable annually on or the thirty-first (31st) day of January. Any person first beginning to practices a profession after the month of January must, pay the full tax before engaging therein.
Section 120. Surcharge for Late Payment. – Failure to pay the levied tax on time shall be subject to a surcharge of twenty five percent (25%) of the original amount of tax due, such surcharge to be paid at the same time and din the same manner as the tax due.
Section 121. Interest on Unpaid Tax. – In addition to the surcharge for late payment, these shall be imposed upon the unpaid amount an interest of two percent (2%) per month form the due date until the tax is fully paid but in no case shall the interest on the unpaid amount or portion thereof exceed thirty-six (36) months.
Section 122. Place of Payment. – Every person legally authorized to practice his profession shall pay the professional tax to the City of Olongapo, where he practices profession or where he maintains his principal office, in case he practices his profession in several places.
Section 123. Administrative Provisions. – (a) Every person who has paid the corresponding professional tax shall be entitled to practice his profession in any part of the Philippines without being subjected to any other national or local tax, license, or fee for the practice of such profession.
(b) Any individual, association, organization, partnership or corporation employing a person subject to professional tax shall: (1) require payment by that person of tax on his profession before employment and annually thereafter, and (2) submit a list professionals under his/her employ to the Office of the Mayor including the following information on or before the last day of March of every year:
(i) Name of professional
(ii) Profession
(iii) Amount of tax paid
(iv) Date and number of official receipt
(v) Year covered and place of payment
Failure to submit the certified list herein required, shall subject the person to a penalty of Fifty Pesos (PhP50.00) per month of delay or fraction thereof.
(a) Any person subject to the professional tax shall write in deeds, receipts, prescriptions, reports, books of accounts, plans and design, surveys and maps, as the case may be, the number of the official receipt issued to him.
(b) For the purpose of collecting the tax, the City Treasurer or his duly authorized representative shall require from such professionals their current annual registration cards issued by competent authority before accepting payment of their professional tax for the current year. The PRC shall likewise require the professional presentation of proof of payment before registration of said professional for renewal of their license.
Section 124. Penalty. – Any violation of the provision of this Article shall be punishable by a fine of not less than One Thousand Pesos (PhP1,000.00) but not m ore than Five Thousand Pesos (PhP5,000.00) or imprisonment of not less than one (1) month but not more than six (6) months, or both, at he discretion of the court.
Section 125. Imposition of Tax. – There is hereby levied a tax to be collected form the proprietor, lessees, or operators of theaters, cinemas, concert halls, circuses, boxing, studio, and other amusement places at the rate of thirty percent (30%) of the gross receipt form admission fees.
Section 126. Manner of Computing the Tax. – In cases of theaters or cinemas, the tax shall be deducted and withheld by their proprietors, lessees, or operators and paid to the City Treasurer before the gross receipt are divided between said proprietors, lessees, or operators and the distributors of the cinematographic films.
Section 127. Exemptions. – The holding of operas, concerts, dramas, recitals, paintings, and art exhibitions, flower shows, musical programs, literary and oratorical presentation, except pop, rock, or similar concerts shall be exempt form the payment of the tax imposed herein but subject to permits and regulatory fees imposed in this Code.
Section 128. Accrual of Proceeds of the Tax. – The proceeds from the amusement tax shall accrue entirely to the General Fund of the City.
Section 129. Time and Manner of Payment. – The tax imposed herein on the gross receipts within the first ten working days of the month shall be paid to the City Treasurer on Monday of the week following and every Monday thereafter.
A ten days amusement tax return indicating the gross receipt for ten (10) days duly certified by the proprietor, owner, operator, or lessee under oath shall be submitted to the City Treasurer every tenth day payment of the tax. The City Treasurer shall compare the return with the corresponding record of inspectors assigned during he week and verify the correctness of the return before acknowledging the tax payment.
Section 130. Surcharge for Late Payment. – Failure to pay the levied tax on time shall be subject to a surcharge of twenty-five percent (25%) of the original amount of tax due, such surcharge to be paid at the same time and in the same manner as the tax due.
Section 131. Interest on Unpaid Tax. – In addition to the surcharge for late payment, there shall be imposed upon the unpaid amount interest of two percent (2%) per month form the due date until the tax is fully paid but in no case shall the total amount on the unpaid interest or portion thereof exceed thirty-six (36) months.
Section 132. Administrative Provision. – (a) All admission tickets of amusement places subject to tax impose in this Article shall be registered with the Office the City Mayor without charge who shall mark said tickets properly with the word “REGISTERED” and keep a record thereof. The Office of the City Mayor shall likewise issue a certification to the owner, proprietor, or lessee to the effect that such quantity, denomination and serial numbers of admission tickets were duly registered with his Office. A color scheme and numbering system shall be prescribed by the Office of the City Mayor for control purposes.
(b) The City Mayor shall require owners, proprietors, operators or lessees of amusement places to provide their establishment with two boxes, one marked with letter “O” for operator and the other marked with letter “G” for government in the place where
tickets are presented by customers. Duly registered admission tickets shall be cut in halves upon presentation of the same by customers. One-half of the ticket shall be deposited in the box marked with letter “O”, and the other half shall be deposited in the box marked with letter “G”.
(c) The boxes for used admission tickets shall be provided with two lock devices. One lock device shall be provided with padlock by the management while the other lock device shall be provided by the City Government. Both boxes shall be opened daily in the presence of representatives from the management and the city government who shall certify the number of admission tickets by denomination in the daily count sheet. The daily count sheets of admission tickets shall be attached to the Weekly Amusement Tax Return to be submitted to the Office of the City Mayor. The City Treasurer shall be furnished a copy of such return.
Section 133. Penalty. – Any violation of the provision of this Article shall be punishable by a fine of not less than One Thousand Pesos (PhP1,000.00) but not more than Five Thousand Pesos (PhP5,000.00) or imprisonment of not less than one (1) month but not more than sic (6) months or both, at the discretion of the Court.
Article 13. Annual Fixed Tax For Every Delivery Truck or Van
Section 134. Imposition of Tax. – There is hereby levied an annual fixed tax for every truck, van or any vehicle used by manufacturers, producers, wholesalers, dealers or retailers in the delivery or distribution of distilled spirits, fermented liquors, soft drinks, cigars and cigarettes, and other products to sales outlets, or consumers, whether directly or indirectly within the city in the amount of Seven Hundred Fifty Pesos (PhP750.00).
Section 135. Time of Payment. – The tax shall be paid on the thirty-first twenty (31st) day of January of each year.
Section 136. Surcharge for Late Payment. – Failure to pay the levied tax on time shall be subject to a surcharge of twenty-five percent (25%) of the original amount of tax due, such surcharge to be paid at the same time and in the same manner as the tax due.
Section 137. Interest on Unpaid Tax. – In addition to the surcharge for late payment, there shall be imposed upon the unpaid amount an interest of two percent (2%) per month from the due date until the tax is fully paid but in no case shall the total interest on the unpaid amount or portion thereof exceed thirty-six (36) months.
Section 138. Administrative Provisions. – (a) The City Treasurer shall keep a register of trucks, van or vehicles subject to tax showing the name of the owner or proprietor, name of manager or president in the case of partnership or corporation, address and location of principal office, plate number, certificate of registration number, engine number, sticker number assigned for the year and other information.
(b) The owner or proprietor of the truck, van or vehicle shall be required to file a application for business tax and permit in a prescribed form in three (3) copies showing the needed information with the Office of the City Mayor for the processing ad approval.
(c) The City Treasurer shall collect the taxes and fees, register the vehicle involved and issue the corresponding sticker and the receipt acknowledging payment, date of payment and the amount paid.
(d) Non-compliance hereof, unloading of their cargo shall not be allowed.
Section 139. Penalty. – Any violation of the provision of this Article shall be punishable by a fine of not less than One Thousand Pesos (PhP1,000.00) but not more than Five Thousand Pesos (PhP5,000.00) or imprisonment of 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 penalty of not allowing to unload within the City after given due warnings.
Article 14. Tax on Peddlers
Section 140. Imposition of Tax. – there is hereby levied an annual tax on peddlers engaged in the sale of any merchandise or article of commerce within the city on the following rates:
(a) Peddlers of any article or merchandise carried in trucks
or any other motor vehicle, per peddler……………………………..PhP750.00
(b) Peddlers of any article or merchandise carried in a
motorized bicycle, tricycle or other motorized similar
vehicles other than those specified in letter
above, per peddler…………………………………………………..PhP500.00
(c) Peddlers of any article or merchandise carried in a cart,
caretela or other vehicle drawn by animals,
per peddlers…………………………………………………………PhP100.00
(d) Peddlers of any article or merchandise carried on bicycle,
pedicab or other similar vehicle, per peddler………………………...PhP90.00
(e) Peddlers of any article or merchandise carried by
person, per peddler…………………………………………………...PhP70.00
Section 141. Time of Payment. – The tax herein imposed shall be payable every thirty-first (31st) of January of every year. An individual who will start to peddle merchandise or articles of commerce after January thirty-one (31) shall pay the whole amount of tax before engaging in such activity.
Section 142. Administrative Provision. – The official receipt evidencing payment of the tax shall be carried in the person of the peddler and shall be produced upon demand by the City Mayor or Treasurer of their duly authorized representatives.
Article 15. Community Tax
Section 143. Individual Community Tax. – Every inhabitant of the City of Olongapo eighteen (18) years of age or over who has been regularly employed on a wage or salary basis for at least thirty (30) consecutive working days during any calendar year, or is engaged in business or occupation, or owns real property with an aggregate assessed value of PhP1,000.00 or more, or is required by law to file an income tax return shall pay an annual basic community tax of Five Pesos (PhP5.00) and annual addition tax of One Peso (PhP1.00) for every One Thousand Pesos (PhP1,000.00) of income regardless of whether form business, exercise of profession or property but in no case shall the additional tax exceed Five Thousand Pesos (PhP5,000.00).
In case of husband and wife, each of them shall be liable to pay the basic tax of Five Pesos (PhP5.00) but the additional tax imposable on the husband and wife shall be One Peso (PhP1.00) for every One Thousand Peso (PhP1,000.00) of income from the total property owned bye them and/or the total gross receipt or earnings derived by them.
Section 144. Corporate Community Tax. – Every corporation, no matter how created or organized, whether domestic or resident foreign, engaged in or doing business I the Philippines, shall pay an annual community tax of Five Hundred Pesos (PhP500.00) and an annual additional tax of Tow Pesos (PhP2.00) for (a) every Five Thousand Pesos (PhP5,000.00) worth of real property in the Philippines owned by it during the preceding year based on the valuation used in the payment of real property tax under existing law found in assessment rolls of this City; and (b) every Five Thousand Pesos (PhP5,000.00) of gross receipt or earnings derived by it form it’s business in the Philippines during the proceeding year. The Additional community tax on corporation shall not exceed Ten Thousand Pesos (PhP10,000.00).
The dividends received by a corporation form another corporation shall, for the purposes of the additional tax, be considered as part of the gross receipt of earnings of said corporation.
Section 145. Exemption. – The following are exempt from the payment of the community tax: (a) diplomatic and consular representatives: and (b) transient visitors when their stay in this City does not exceed three (3) months.
Section 146. Time of Payment. – (a) The community tax shall accrue on the first (1st) day of January of each year which shall be paid not later than the last day of February of each year.
(b) If a person reaches the age of eighteen (18) years or otherwise loses the benefit and exemption on or before the last day of June, he shall be liable for the community tax on the day he reaches such age or upon the day the exemption ends. However, if a person reaches the age of eighteen (18) years or loses the benefit of exemption on or before the last of March, he shall have twenty (20) days to pay the community tax without becoming delinquent.
(c) Persons who come to reside in this City or reach the age of eighteen (18) years on or after the first (1st) day of July of any year, cease to belong to an exempt class on or after the same date, shall not be subject to the community tax for that year.
(d) Corporations established and organized on or before the last day of June shall be liable for the community tax for that year. But corporations established and organized on or before the last day of March shall have twenty (20) days within which to pay the community tax without becoming delinquent. Corporations established and organized on or after the first (1st) day of July shall not be subject to the community tax for that year
Section 147. Place of Payment. – (a) The community tax shall be paid in the City where the residence of the individual is located or where the principal office of the juridical entity is located.
(b) It shall be unlawful for the City Treasurer of this City to collect community tax outside the territorial jurisdiction of the city.
(c) In case a corporation has a branch, sales office or warehouse in this City and sales are made therein, the corresponding community tax shall be paid to the city.
(d) Any person, natural or juridical, who pays the community tax to the city or municipality other than this city where his residence or principal office in the case or juridical persons is located shall remain liable to pay such tax to this city.
Section 148. Collection and Allocation of Proceeds of the Community Tax. – The City Treasurer may deputize the Barangay Treasurers to collect the community tax in their respective jurisdictions. Such deputation shall be limited to the community tax payable by individual taxpayers and shall be extended only to Barangay Treasurers who are properly bonded in accordance with applicable laws.
Ninety-five percent (95%) of the proceeds of the community tax actually and directly collected by the City Treasurer shall accrue entirely to the general fund of the city, and the remaining five percent (5%) thereof to the general fund of the National Government to cover the cost of printing and the distribution of the forms of the community tax certificates and related expenses. The City Treasurer shall remit to the National Treasurer the said share of the national government within ten (10) days after the end of each quarter.
The proceeds of the community tax collected through the Barangay Treasurer shall be apportioned as follows after deducting the five percent (5%) share of the National Government:
(a) Fifty percent (50%) shall accrue to the general fund of the City; and
(b) Fifty percent (50%) shall accrue to the barangay where the tax is collected.
Section 149. Penalty for the Late Payment. – If the tax is not paid within the prescribed period, there shall be added to the unpaid amount an interest of twenty-four percent (24%) per annum from the due date until it is paid.
Section 150. Community Tax Certificate. – A community tax certificate shall be issued to every person or corporation upon payment of the community tax. A community tax certificate may also be issued to any person or corporations not subject to the community tax upon payment of One Peso (PhP1.00).
Section 151. Presentation of Community Tax Certificate on Certain Occasions. – (a) When an individual subject to the community tax acknowledges any
document before a notary public, takes the oath of office upon elections or appointment to any position on the government service; receives any license, certificate, or permit form any public authority; pays any tax or fee; receives any money form any public fund; transact other official business; or receives any salary or wage form any person or corporation, it shall be the duty of any person, officer, or corporations with whom such transactions is made or business done or from whom any salary or wage is received, to require such individual to exhibit he community tax certificate
The presentation of community tax certificate shall not be required in connection with the registration of a voter.
(b) When, through it’s authorized officers, any corporation subject to the community tax receives any license, certificate, or permit form any public authority, pays any tax or fee, receives money form public funds, or transacts other official business, it shall be the duty of the public official with whom such transaction is made or business done, to require such corporations to exhibit community tax certificate.
(c) The community tax certificate required in the two preceding paragraphs shall be the one issued for the current year, except for the period from January until the fifteenth (15th) d of April each year, in which case, the certificate issued for the proceeding year shall suffice.
Section 152. Availment of the Blank Forms Of the Community Tax Certificate. – The City Treasurer shall secure the necessary blank forms of the community Tax Certificate form the Bureau of Internal Revenue.
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