Ordinance No. 397 PPC Revenue Code

Page 1/Ord. No.
397
Republika ng Pilipinas
TANGGAPAN NG SANGGUNIANG PANLUNGSOD
Lungsod ng Puerto Princesa
EXCERPTS FROM THE MINUTES OF THE 67 TH REGULAR SESSION OF THE 12TH

SANGGUNIANG PANLUNGSOD OF THE CITY OF PUERTO PRINCESA HELD ON
OCTOBER 6, 2008 AT THE SESSION HALL OF THE SANGGUNIANG PANLUNGSOD
PRESENT:
Hon. FELIBERTO S. OLIVEROS III
City Councilor, Chairman Protempore,

Temporary Presiding Officer
City Councilor, Majority Floor Leader
City Councilor, Asst. Majority Floor
Leader
City Councilor
City Councilor
City Councilor
City Councilor
City Councilor
City Councilor
City Councilor
Pres., Liga ng mga Barangay, Ex-Officio
Member
Pres., SK Federation, Ex-Officio
Member
Hon. REBECCA V. LABIT

Hon. HENRY A. GADIANO
Hon. JIMMY L. CARBONELL
Hon. ELEUTHERIUS L. EDUALINO
Hon. ROGELIO M. CASTRO
Hon. MIGUEL T. CUADERNO IV
Hon. LUIS M. MARCAIDA III
Hon. JOAQUIN V. PALANCA, JR.
Hon. MARIVIC P. JAVAREZ
Hon. DOUGLAS S. HAGEDORN
Hon. TRISHA MAE C. ASUNCION
OFFICIAL BUSINESS/OFFICIAL TRAVEL:
Hon. LUCILO R. BAYRON
City Vice Mayor, Presiding Officer,

Acting City Mayor
City Councilor
Hon. BENY B. RESUMA

ABSENT:
Hon. MARK DAVID M. HAGEDORN
City Councilor
ABSENT:
xxx
xxx
xxx
ORDINANCE NO. 397

AN ORDINANCE ENACTING THE REVISED REVENUE CODE OF PUERTO
PRINCESA CITY ( 2008).
BE IT ORDAINED by the Sangguniang Panlungsod of the City of Puerto Princesa in its
regular session assembled, THAT:
CHAPTER I GENERAL PROVISIONS
ARTICLE A Short Title and Scope
Section 1A. 01. Title. This Ordinance shall be known as the Revised Revenue Code of
Puerto Princesa City (2008).
Section 1A. 02. This Code shall govern the levy, assessment and collection of taxes,
fees, charges and other legal impositions within the jurisdiction of this City.
ARTICLE B Definition and Rules of Construction
Section 1B. 01. Definitions. When used in this Code, the term:
AGRICULTURAL PRODUCTS - include the yield of the soil, such as corn, rice, wheat,
rye, hay, coconuts, sugarcane, tobacco, root crops, vegetables, fruits, flowers, and their by-
CGPP/QSF-SPO.47 Rev. 00 Effectivity Date: October 10, 2005
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products; ordinary salt; all kind 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
transformation of said products by the farmer, fisherman, producer or owner through the
application of processes such as, freezing, drying, salting, smoking or stripping for purposes of
preserving or otherwise preparing said products for the market.
To be considered an agricultural product whether in its original form or not, its
transformation must have been undertaken by the farmer, fisherman, producer or owner.
Agricultural products as defined include those that have undergone not only simple but
even sophisticated processes employing advance technological means in packaging like dressed
chicken or ground coffee in plastic bags or styrofoam or other packaging materials intended to
process and prepare the products for the market.
The term by-products shall mean those materials which in the cultivation or processing
of an article remain over, and which are still of value and marketable, like copra cake from copra
and molasses from sugar cane.
AMUSEMENT- is a pleasurable diversion and entertainment.
relaxation, avocation, pastime or fun.
It is synonymous to
AMUSEMENT PLACES - include theaters, cinemas, concert halls, circuses and other
places of amusement where one seeks admission to entertain oneself by seeing or viewing the
show or performance.
BUSINESS - means trade or commercial activity regularly engaged in as means of
livelihood or with a view to profit.
BANKS AND OTHER FINANCIAL INSTITUTIONS - include non-bank financial
intermediaries, lending investor, finance and investment companies, pawnshops, money shops,
insurance companies, stock markets, stock brokers and dealers in securities and foreign exchange,
as define under applicable laws or rules and regulations thereunder.
CAPITAL - signifies the actual estate, whether in money or property owned by an
individual or corporations; it is a fund with which it transacts its business, which would be liable
to each creditor, and which in case of insolvency passes on to a receiver.
CAPITAL INVESTMENT - is the capital which a person employs 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 - refer to pecuniary liability, as rents or fees against persons or property.
CONTRACTOR - includes persons, natural or juridical, not subject to professional tax
under Article 228 of Rule XXX, of the implementing Rules and Regulations, whose activity
consists essentially of the sale of all kinds of services for a fee, regardless of whether or not the
performance of the service calls for the exercise or use of the physical or mental faculties of such
contractor or his employees. As used in this Code, the term "contractor includes, but not limited
to the following:
General engineering, general building and specialty contractor as
applicable laws:
defined
under
Filling demolition and salvage works contractor;

Proprietor or operator of mine drilling apparatus;
Proprietor or operator of dockyards;
Person engaged in the installation of water system and gas or electric lights, heat, or
power;
Proprietor or operator of smelting plants;
Page 3/Ord. No. 397
Engraving, plating and plastic lamination establishment;

Proprietor or operator of establishments for repairing, repainting, upholstering, washing
or greasing of vehicles, heavy equipment, vulcanizing, recapping and battery charging;
Proprietor or operator of furniture shops and establishments for surfacing and re-cutting
of lumber and sawmill under contract to saw or cut logs belonging to others;
Proprietor or operator of dry-cleaning or dyeing establishments, steam laundries and
laundries using washing machines;
Proprietor or operator of establishments or lots for parking
purposes;
Proprietor or operator of tailor shops, dress shops, milliners and hatters, beauty parlors,
barbershops, massage clinics, sauna, Turkish and Swedish baths, slendering and body
building saloons and similar establishments;
Photographic studios;
Funeral parlors;
Proprietor or operator of hotels, motels and lodging houses;
Proprietor or operator of arrastre or stevedoring,
warehousing or forwarding
establishment, master plumbers, smiths and house or sign painters;
Printers, bookbinders, lithographers;
Publisher except those engaged in the publication or printing of newspaper, magazine,
review or bulletin which appears at regular intervals with fixed price for subscription and
sale and which is not devoted principally to the publication of advertisements;
Business agent, private detective or watchman agencies, commercial and immigration
brokers and cinematographic film owners, lessor and distributors;
CORPORATION - includes partnerships, no matter how created or organized, joint-stock
companies, joint accounts (cuentas en participacion), associations or insurance companies but
does not include general professional partnerships and a joint venture or consortium formed for
the purpose of undertaking construction projects or engaging in petroleum, coal, geothermal and
other energy operations or consortium agreement under a service contract with the government.
General professional partnerships are partnerships formed by persons for the sole purpose of
exercising their common profession, no part of the income of which is derived from engaging in
any trade or business.
The term foreign resident when applied to a corporation means a foreign corporation
not otherwise organized under the laws of the Philippines but engaged in a trade or business
within the Philippines.
COUNTRYSIDE AND BARANGAY BUSINESS ENTERPRISErefers to any
business entity, association or cooperative registered under the provisions of Republic Act
numbered Six Thousand Eight Hundred Ten (R.A. 6810) otherwise known as Magna Carta for
Countryside and Barangay Business Enterprises (Kalakalan 20) .
DEALER - means one whose business is to buy and sell merchandise, goods and chattels
as a merchant. He stands immediately between the producer or manufacturer and the consumer
and depends for his profits not upon the labor he bestows upon his commodities but upon the skill
and foresight with which he watches the market.
FEE - means a charge fixed by law or ordinance for the regulation or inspection of a
business or activity. It shall also include charges fixed by law or agency for the services of a
public officer in the discharge of his official duties.
Page 4/Ord. No. 397
FRANCHISE - is a right or privilege, affected with 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 the 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 he services performed or to be performed for
another person excluding discounts if determinable at the time of sales, sales return, excise tax
and value-added tax ( VAT ).
MANUFACTURER - includes every person who, by physical or chemical process,
alters the exterior texture or form or inner substance of any raw material or manufactured or
partially manufactured products in such manner as to prepare it for special use or uses to which it
could not have been put in its original condition, or who by any such process, alters the quality
of any such raw material or manufactured or partially manufactured products so as to reduce it to
marketable shape or prepare it for any of the use industry, or who by any such process, combines
any such raw materials or manufactured or partially manufactured products with other materials
of products of the same or of different kinds and in such manner that the finished products of such
process or manufacture can be put to a special use or uses to which such raw material or
manufactured or partially manufactured in their original condition could not have been put and
who in addition, alter such raw material or manufactured or partially manufactured products, or
combines the same to produce such finished products for the purpose of their sale or distribution
to others and not for his own use or consumption.
MARGINAL FARMER OR FISHERMAN - refers to 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 and whose annual net income from such
farming or fishing does not exceed Fifty Thousand Pesos (P50,000.00 ) or the poverty line
established by NEDA for the particular region or locality, whichever is higher.
MOTOR VEHICLE - means any vehicle propelled by any power other than muscular
power using the public roads, but excluding road rollers, trolley cars, street-sweepers,
sprinklers, lawn mowers, bulldozers, graders forklifts, amphibian trucks and cranes if not used
on public roads, vehicles which run only on rails or tracks and tractors, trailer and traction
engines of all kinds used exclusively for agricultural purposes.
CITY WATER - includes not only streams, lakes and tidal waters within the City not
being the subject of private ownership and not comprised within the national parks, public forest,
timber lands, forest reserves or fishery reserves, but also marine waters included between two
lines drawn perpendicularly to the general coastline from points where the boundary lines of the
City touch the sea at low tide and a third line parallel with the general coastline and fifteen (15)
kilometers from it. Where two (2) cities are so situated on the opposite shores that there is less
than fifteen (15) kilometers of marine waters between them, the third line shall be equally distant
from opposite shores of the respective City.
OPERATOR - includes the owner, manager, administrator, or any person who operates
or is responsible for the operation of a business establishment or undertaking.
PEDDLER - means any person who, either, for himself or on commission, travels from
place to place and sells his goods or offers to sell and deliver the same. Whether a peddler is a
wholesale peddler or retail peddler of a particular commodity shall be determined from the
definition of wholesale dealer or retailer.
PERSONS - means every natural or juridical being, susceptible of right and obligations
or being the subject of legal relations.
RESIDENTS - refer to natural persons who have their habitual residence in the
municipality or 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 municipality or city. In the absence of such law, juridical persons are
residents of the municipality or city where they have their legal residence or principal place of
business or where they conduct their principal business or occupation.
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RETAIL - means a sale where the purchaser buys the commodity for his own
consumption, irrespective of the quantity of the commodity sold.
VESSEL - includes every type of boat, craft, or other artificial contrivance used, or
capable of being used, as a means of transportation on water.
WHARFAGE - means a fee assessed against the cargo of a vessel engaged in foreign or
domestic trade based on quantity, weight, or any 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 1B.02. Words and Phrases Not Herein Expressly Defined. Words and phrases
embodied in this Code not herein specifically defined shall have the same definitions as found in
R.A. 7160 and its Implementing Rules and Regulations as well as in other applicable laws.
Section 1B.03. Rules of Construction. In construing the provisions of this Code, the
following rules of construction shall be observed unless inconsistent with the manifest intent of
the provisions or when applied they would lead to absurd or highly improbable results.
a)
General Rule. 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 in this Code which may have acquired a peculiar or
appropriate meaning shall be construed and understood according to such
technical, peculiar or appropriate meaning.
b)
Gender and Number. Every word in this Code importing the masculine gender
shall extend to both male and female. Every word importing the singular number
shall apply to several persons or things and every word importing the plural
number shall extend and apply to one person or thing.
Computation of Time. The time within which an act is to be done as provided in this
Code or in any rule or regulation issued pursuant to the provision when expressed in days shall be
computed by excluding the first day and including the last day, except when the last day falls on
a Sunday or Holiday in which case, the same shall be excluded from the computation, and the
next business day shall be considered the last day.
a)
References. All references to Chapters, Articles, Sections are to Chapters,

Articles, Sections in this Code unless otherwise specified.
b)
Conflicting Provisions of Chapters.

If the provisions of different chapters
conflict with each other, the provisions of each chapter shall prevail as to all
specific matter and questions involved therein.
c)
Conflicting Provisions of Sections. If the provisions of different sections in the
same chapter conflict with each other, the provision of the section which is last in point of
sequence shall prevail.
CHAPTER II - CITY TAXES
ARTICLE A Real Property Tax
Section 2A. 01. Imposition of Real Property Tax. There is hereby levied an annual ad
valorem tax of two percent ( 2 %) on the assessed value of all real properties, such as lands,
buildings, machineries and other improvements affixed or attached to real properties located in
this City, except as hereinafter exempted.
Section 2A. 02. Imposition of Additional Levy on Real Property. There is hereby levied
an annual tax of one percent (1%) on the assessed value of real property which shall be in
addition to the basic real property tax. The proceeds thereof shall exclusively accrue to the
Special Education Fund (SEF).
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Section 2A. 03. Imposition of Additional Ad Valorem Tax on Idle Lands. There is
hereby levied an annual tax on idle lands at the rate of one percent (1%) of the assessed value of
the property which shall be in addition to the basic real property tax..
Section 2A. 04. Exemptions. Pursuant to Section 234 of RA 7160 and Article 325 of its
Implementing Rules and Regulations, the following real properties are exempted from the
payment of real property tax:
a) Real property owned by the Republic of the Philippines or any of its political
subdivisions except when the beneficial use thereof has been granted, for
consideration or otherwise, to a taxable person;
b) Charitable institutions, churches, parsonages, convent appurtenant hereto, mosques,
non-profit or religious cemeteries and all lands, building and improvements actually,
directly and exclusively used for religious, charitable or educational purposes;
c) All machineries and equipment that are actually, directly and exclusively used by local
water districts and government-owned or controlled corporations engaged in the
supply and distributions of water and/or generations and transmission of electric
power;
d) All real properties owned by duly registered cooperatives as provided for under RA
6938; and,
e) Machinery and equipment used for population control and environment protection.
Except as provided under RA 7160 and its Implementing Rules and Regulations, any
exemption from payment enjoyed by all persons, whether natural or juridical including
government-owned or controlled corporation (GOCCs) are hereby withdrawn.
Section 2A. 05. Coverage of Idle Lands. For purposes of real property taxation, idle
lands shall include the following:
a) Agricultural lands, more than one (1) hectare in area, suitable for cultivation,
dairying, inland fishery, and other agricultural uses, one-half (1/2) of which remain
uncultivated or unimproved by the owner of the property or person having legal
interest therein. Agricultural lands planted to permanent or perennial crops with at
least fifty (50) trees to a hectare shall not be considered idle lands. Lands actually
used for grazing purposes shall likewise not be considered idle lands.
b) Lands, other than agricultural, with more than one thousand (1,000) square meter in
area but one-half (1/2) of which remain unutilized or unimproved by the owner of
the proper or person having legal interest therein.
Regardless of land area, this Section shall likewise apply to residential lots in
subdivision duly approved by proper authorities, the ownership of which has not been transferred
to the buyer shall be considered as part of the subdivisions, and shall be subject to the additional
tax payable by the subdivision owner or operator.
Section 2A. 06. Idle Lands Exempt from Tax. Exempted from the additional levy
imposed in this Article are idle lands which by reason of force majeure, civil disturbance, natural
calamity, or any cause or circumstances the owner or person having legal interest therein is
physically or legally prevented from improving, utilizing, or cultivating the same.
Section 2A. 07. Listing of Idle Lands by the Assessor. The City Assessor shall make
and keep an updated record of all idle lands located within their area of jurisdiction. For purposes
of collection, the City Assessor concerned shall furnish a copy thereof to the City Treasurer who
shall notify, on the basis of such record, the owner of the property or person having legal interest
therein of the imposition of said additional tax.
Section 2A. 08. Fundamental Principles. The appraisal, assessment, levy, and
collection of real property tax shall be governed by the following fundamental principles:
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a] Real property shall be appraised at its current and fair market value;
b] Real property shall be classified for assessment purposes on the basis of its actual use;
c] Real property shall be assessed on the basis of a uniform classification within each
LGU;
d] The appraisal, assessment, levy, and collection of real property tax shall not be let to
any private person; and,
e] The appraisal and assessment of real property shall be equitable.
Section 2A. 09. Definition of Terms. As used in this Article, the term:
a. ACQUISITION COST - (for newly acquired machinery not yet depreciated and
appraised within the year of its purchase) - refers to the actual cost of the machinery
to its present owner plus the cost of the transportation, handling, installation at the
present site;
b. ACTUAL USE - refers to the purpose for which the property is principally or
predominantly utilized by the person in possession thereof;
c. AD VALOREM TAX - is levy on real property determined on the basis of a fixed
proportion of the value of the property;
d. AGRICULTURAL LAND - is land devoted principally to the planting of trees,
raising of crops, livestock and poultry, dairying, salt making, inland fishing and
similar aquacultural activities and other agricultural activities, and is not
classified as mineral, timber, residential, commercial or industrial land;
e. APPRAISAL - is the act or process of determining the value of property as of a
specific date for a specific purpose;
f.
ASSESSMENT - is the act or process of determining the value of property, or

proportion thereof subject to tax, including the discovery, listing, classification, and
appraisal of properties;
g. ASESSMENT LEVEL - is the percentage applied to the fair market value to

determine the taxable value of the property;
h. ASSESSED VALUE - is the fair market value of the real property multiplied by the
assessment level. It is synonymous to taxable value;
i.
COMMERCIAL LAND - is land devoted principally for the object of profit and is
not classified as agricultural, industrial, mineral, timber, or residential land;
j.
DEPRECIATED VALUE - is the value remaining after deducting depreciation from

the acquisition cost;
k. ECONOMIC LIFE - is the estimated period over which it is anticipated that a

machinery or equipment may be profitably utilized;
l.
FAIR MARKET VALUE - is the price at which a property may be sold by seller
who is not compelled to sell and bought by a buyer who is not compelled to buy;
m.
IMPROVEMENT - is a valuable addition made to a property or an amelioration in

its condition, which is intended to enhance its value, beauty or utility or to
adapt it for new or further purposes, amounting to more than a mere repair or
replacement of parts involving capital expenditures and labor and normally
requiring a building permit;
Page 8/Ord. No. 397
n. INDUSTRIAL LAND - is land devoted principally to industrial activities as capital

investment and is not classified as agricultural, commercial, timber, mineral, or
residential land;
o. MACHINERY - embraces machines, equipment, mechanical contrivances,
instruments, appliances, or apparatus, which may or may not be attached
permanently or temporarily to the real property provided that:
1) They are actually, directly and exclusively used to meet the needs of the
particular industry, business, or activity; and
2) By their very nature and purpose are designed for, or necessary to
manufacturing, mining, logging, commercial, industrial, or agricultural
purposes.
Machinery which are of general purpose use including but not limited to office
equipment, typewriters, telephone equipment, breakable or easily damaged
containers (glass or cartons), microcomputers, fax machines, telex machines, cash
dispensers, furniture and fixtures, freezers, refrigerators, display cases or racks, fruit
juice or beverage automatic dispensing machines which are not directly and
exclusively used to meet the needs of a particular industry, business or activity shall
not be considered within the definition of machinery under this Rule.
Residential machinery shall include machines, equipment, appliances or
apparatus permanently attached to residential land and improvements or those
immovable by destination.
p. MINERAL LANDS - are lands in which minerals, metallic or non-metallic, exist in
sufficient quantity or grade to justify the necessary expenditures to extract and
utilize such materials.
q. REASSESSMENT - is the assigning of new assessed values to property particularly
real estate, as the result of a general, partial, or individual reappraisal of the
property;
r.
REMAINING ECONOMIC LIFE - is the period of time expressed in years from

the date of appraisal to the date when the machinery becomes valueless;
s. REMAINING VALUE - is the value corresponding to the remaining useful life of

the machinery;
t.
REPLACEMENT OR REPRODUCTION COST - is the cost that would be

incurred on the basis of current prices, in acquiring an equally desirable property, on
the basis of current prices with the same or closely similar materials; and,
u. RESIDENTIAL LAND - is land principally devoted to habitation.

Section 2A. 10. Appraisal of Real Property. All real properties in this City shall be
appraised at the current and fair market value prevailing in this locality based on the rules and
regulations promulgated by the Department of Finance for classification, appraisal, and
assessment of real property.
Section 2A. 11. Declaration of Real Property by Owner or Administrator. It shall be the
duty of all persons, natural or juridical, owning or administering real property, including the
improvement therein, within this City or their duly authorized representative, to prepare or cause
to be prepared and file with the City Assessor , a sworn statement declaring the true value of
their property or properties, whether previously declared or undeclared, taxable or exempt, which
shall be the current and fair market value of the property, as determined by the declarant. Such
declaration shall contain a description of the property sufficient in detail to enable the City
Assessor or his deputy to identify the same for assessment purposes. The sworn declaration of
real property herein referred to shall be filed with the City Assessor once every three (3) years
during the period from January first (1st) to June thirtieth (30th).
Page 9/Ord. No. 397
For this purpose, the City Assessor shall use the standard form known as Sworn
Declaration of Property Values prescribed by the Department of Finance. The procedures in
filling and safekeeping thereof shall be in accordance with the guidelines issued by the said
Department.
Property owners or administrators who fail to comply with this provision shall be subject
to a fine of not less than Five Hundred Pesos (P500.00) but not more than Five Thousand Pesos
(P5,000.00).
Section 2A. 12. Duty of Person Acquiring Real Property or Making Improvement
Thereon. The following are the duties of person or persons acquiring real property in this city or
making improvement thereon:
a)
All persons, natural or juridical, or their duly authorized representatives, who acquire
at anytime a parcel or parcels of land in this City shall file with the City Assessor a
sworn statement declaring the true value of subject property within sixty (60) days
after the acquisition of such property as evidenced by a duly notarized or final deed
of conveyance executed between the contracting parties bearing proof of registration
from the City Register of Deeds. The sixty-day period shall commence on the date of
execution of the deed of conveyance.
b)
In the case of houses, buildings, or other improvements acquired or newly

constructed which will require building permits, property owners or their authorized
representatives shall likewise file a sworn declaration of the true value of the subject
house, building, or other improvement within sixty (60) days after:
(1) The date of the duly notarized final deed of sale, contract, or other deed of
conveyance covering the subject property executed between the contracting
parties;
(2) The date of completion or occupancy of the newly constructed building, house,
or improvements whichever comes earlier; and
(3) The date of completion or occupancy of any expansion, renovation, or additional
structures or improvements made upon any existing building, house, or other
real property, whichever comes earlier.
c)
In the case of machinery, the sixty-day period for filing the required sworn
declaration of property values shall commence on the date of installation thereof as
determined by the City Assessor and, for this purpose, said assessor may secure
certification of the building official or engineer or other appropriate official stationed
in the City.
d)
Property owners or administrators who fail to comply with this provision

shall be subject to a fine of not less than Five Hundred Pesos (P500.00) but nor
more than Five Thousand Pesos (P5,000.00).
Section 2A. 13. Declaration of Property by the City Assessor. When any person, natural
or juridical, by whom real property is required to be declared under Section 202 of RA 7160,
refuses or fails for any reason to make such declaration within the time prescribed, the City
Assessor concerned shall himself declare the property in the name of the defaulting owner, if
known, or against an unknown owner as the case may be, and shall assess the property for
taxation in accordance with the provisions of Chapter I, Title Two, of RA 7160.
Declaration of real property by the City Assessor shall be subject to the following rules:
1)
The City Assessor shall declare only real property previously undeclared for taxation
purposes.
2)
In the case of real property discovered whose owner or owners are unknown, the City
Assessor shall declare the same in the name of the Unknown Owner until such time
that person natural or juridical, comes forth and files the sworn declaration of
property values required herein.
Page 10/Ord. No. 397
3)
No oath shall be required of any declaration made by the City Assessor.
Section 2A. 14. Listing of Real Property in the Assessment Rolls. There shall be prepared
and maintained by the City Assessor an assessment roll wherein all real property, whether taxable
or exempt, located within the territorial jurisdiction of this City shall be listed. Real property shall
be listed, valued, and assessed in the name of the owner or administrator, or anyone having legal
interest in the property.
a) The undivided real property of a deceased person may be listed, valued, and assessed
in the name of the estate or of the heirs and devisees without designating them
individually, and undivided real property other than that owned by a deceased may be
listed, valued and assessed in the name of one or more co-owners: Provided, however,
That such heir, devisee, or co-owner shall be liable severally and proportionately for
all obligations imposed in this Article and the payment of real property tax with
respect to the undivided property.
b) The real property of a corporation, partnership or association shall be listed, valued,
and assessed in the same manner as that of an individual.
b) Real property owned by the Republic of the Philippines, its instrumentalities and
political subdivisions, the beneficial use of which has been granted, for consideration
or otherwise, to a taxable person, shall be listed, valued and assessed in the name of
the possessor, grantee or of the public entity if such property has been acquired or
held for resale or lease.
Section 2A. 15. Proof of exemption of Real Property from Taxation. Every person by
or for whom real property is declared, who shall claim tax exemption for such property under the
provisions of Chapter 1, Title Two of RA 7160 shall file with the City Assessor within thirty (30)
days from the date of the declaration of real property sufficient documentary evidence in support
of such claim including corporate charters, title of ownership, articles of incorporations, by laws,
contracts, affidavits, certifications and mortgage deeds, and similar documents.
If the required evidence is not submitted within the period being prescribed, the property
shall be listed as taxable in assessment roll. However, if the property shall be proven to be tax
exempt, the same shall be dropped from the assessment roll.
Section 2A. 16. Notification of Transfer of Real Property Ownership. Any person who
shall transfer real property ownership to another shall notify the City Assessor within sixty (60)
days from the date of such transfer. The notification shall include the mode of transfer, the
description of the property alienated, the name and address of the transferee.
In addition to the notice of transfer, the previous property owner shall likewise surrender
to the City Assessor the tax declaration covering the subject property in order that the same may
be cancelled from the assessment records of this City . If, however, said previous owner still owns
property other than the property alienated, he shall, within the prescribed sixty-day period, file
with the City Assessor, an amended sworn declaration of the true value of the property or
properties he retains in accordance with Sections 2A.14 and 2A.15 of this Article.
Section 2A. 17. Duty of City Register of Deeds to Appraise the City Assessor of Real
Property Listed in the Registry. On or before the thirtieth (30th) of June of every year the City
Register of Deeds shall prepare and submit to the City Assessor the abstract of his Registry of
Property which includes a brief but sufficient description of the real property entered therein,
their present owners, and the date of their most recent transfer or alienation accompanied by
copies of corresponding deeds of sale, donation, or partition or other forms of alienation.
Before any document of transfer, alienation, or encumbrance of real property may be
registered, the register of deeds shall require the presentation of a certificate or clearance issued
by the City Treasurer to the effect that all current year and past year basic and additional Special
Education Fund real property taxes and the tax on transfer of real property ownership, due on the
subject property have been paid in full including interest or penalties due thereon.
The City Registrar of Deeds and notaries public shall furnish the City Assessor with
copies of all contracts selling, transferring, or otherwise conveying, leasing or mortgaging real
property in this City registered by, or acknowledged before them, within thirty (30) days from
the date of registration or acknowledgment.
Section 2A. 18. Duty of Official Issuing Building Permit or Certificate of Registration
of Machinery to Transmit Copy to Assessor. Any public official or employee who may now or
thereafter be required by law or regulation to issue to any person a permit for the construction,
addition, repair or renovation of a building, or permanent improvement on land, or a certificate of
registration for any machinery, including machines, mechanical contrivances, and apparatus
attached or affixed on land or to another real property, shall transmit a copy of such permit or
certificate within thirty (30) days of its issuance to the City Assessor.
In lieu of individual copies of the said permits or certificates, furnish the City Assessor
with monthly summaries of issued permits of certificates within the first ten (10) days of the
succeeding month.
Any official referred to in this Section shall likewise furnish the City Assessor with
copies of the building floor plans and/or certificates of registration or installation of other
machineries which may not be permanently or temporarily attached to land or another real
property but failing under the definition of the term machinery as officially defined under RA
7160 and its Implementing Rules and Regulations or the guidelines issued by the Department of
Finance (DOF).
Section 2A. 19. Duty of Geodetic Engineers to Furnish Copy of Plans to Assessor. It
shall be the duty of all geodetic engineers, public or private, to furnish free of charge to the City
Assessor a white or blue print copy of each of all approved original or subdivision plans or maps
of surveys executed by them in this City within thirty (30) days from receipt of such plans from
the Land Management Bureau, the Land Registration Authority, or the Housing and Land Use
Regulatory Board as the case may be.
Section 2A. 20. Authority of the City Assessor to Take Evidence. For the purpose of
obtaining information on which to base the market value of any real property, the City Assessor
or his deputy may summon the owners of the properties to be affected or persons having legal
interest therein and witnesses, administer oaths, and take deposition concerning the property, its
ownership, amount, nature and value.
Section 2A. 21. Assessment Levels.
(a) The assessment levels to be applied to the fair market value of real property to
determine its assessed value shall be as follows:
[1] On Lands
Class
Assessment Level
Residential
Agricultural
Commercial
Industrial
Mineral
Timberland
10%
10%
20%
20%
20%
20%
[2] On Buildings and other Structure
A. Residential
Fair Market Value
Over
Not Over
Assessment Level
P 175,000.00
exempt
300,000.00
500,000.00
750,000.00
1,000,000.00
5%
10%
15%
20%
2,000,000.00
5,000,000.00
10,000,000.00
and above
25%
30%
35%
40%
P 175,000.00
300,000.00
500,000.00
750,000.00
30%
1,000,000.00
2,000,000.00
5,000,000.00
10,000,000.00
B. Agricultural
Fair Market Value
Over
Not Over
300,000.00
500,000.00
750,000.00
1,000,000.00
2,000,000.00
P300,000.00
500,000.00
750,000.00
1,000,000.00
2,000,000.00
5,000,000.00
Assessment Level
15%
20%
25%
30%
35%
40%
C. Commercial/Industrial
Fair Market Value

Over
Not Over
300,000.00
500,000.00
750,000.00
1,000,000.00
2,000,000.00
5,000,000.00
10,000,000.00
Assessment Level
P300,000.00
500,000.00
750,000.00
1,000,000.00
2,000,000.00
5,000,000.00
10,000,000.00
and above
20%
25%
30%
35%
40%
45%
50%
70%
D. Timberland
Fair Market Value
Over
300,000.00
500,000.00
750,000.00
1,000,000.00
2,000,000.00
Not Over
P300,000.00
500,000.00
750,000.00
1,000,000.00
2,000,000.00
and above
Assessment Level
45%
50%
55%
60%
65%
70%
Assessment Level
E. On Plants and Trees
15%
3] On Machineries
Class
Assessment Level
Agricultural
Residential
25%
35%
Commercial
Industrial
65%
65%
4] On Special Classes:
Actual Use
Assessment Levels
Cultural
15%
Scientific
15%
Hospital
15%
Local water district; government
owned and controlled corporations
engaged in the supply and distribution of water and/or generation and
transmission of electric power
10%
(Ref. Assessment Level Ordinance No. 179)
The assessment levels for all lands, building, machineries and other
improvements thereon actually, directly and exclusively used for hospitals,
cultural and scientific shall be fifteen percent (15%) of the market value of
such property.
Lands, building and machineries and other improvements actually, directly

and exclusively used for religious, educational, institutional such as
government and other public offices shall be classified as special and shall be
assessed at fifteen percent (15%) of their market values.
Real Property used for recreational owned by sports or athletic clubs or such
other recreational organization and are not operated primarily for profit shall
be fifteen percent (15%) of their market values.
Real property actually used for recreational purposes but which are operated
primarily for profit or as commercial or business ventures, such as movie
houses, bowling house, pool and billard halls, swimming pools rented to
customers and similar others generally open to the public upon payment or
entrance, admission and/or other fees and charges shall be classified as
commercial and shall be assessed at forty percent (40%) of their market
values.
Real property owned and used by local water districts and governmentowned or controlled corporations rendering essential public services in the
supply and distribution of water and/or generation and transmission of
electric power shall be classified as special and be assessed of ten percent
(10%) of their market values.
(b) Assessment levels in paragraph (a) hereof shall be applied initially during the first
general revision of real property assessments to be undertaken within two (2) years from the
effectivity of RA 7160 and every three (3) years thereafter.
(c) Pending the enactment of a schedule of fair market values and effectivity of the
revised new assessment levels the prevailing schedules of market values and the levels currently
used by the City Assessor shall continue to be applied.
Section 2A. 22. General Revision of Assessment and Property Classification. The City
Assessor shall undertake a general revision of real property assessment within two (2) years after
the effectivity of this City Revenue Code.
Section 2A. 23. Valuation of Real Property. In cases where: (a) real property is
declared and listed for taxation purposes for the first time (b) there is an ongoing general revision
of property classification and assessment; (c) a request is made by the person in whose name the
property is declared, the City Assessor or his duly authorized deputy shall, in accordance with the
provision of this Article, make a classification, appraisal and assessment of real property listed
and described in the declaration irrespective of any previous assessment of taxpayers valuation
thereon provided, that the assessment of real property shall not be increased oftener than once
every three (3) years except in case of new improvement substantially increasing the value of said
property or of any change in its actual use.
Section 2A. 24. Date of Effectivity of Assessment or Reassessment. All assessment or
reassessment made after the first (1st) day of January of any year shall take effect on the first (1st)
day of January of the succeeding year provided, however, that the reassessment of real property
due to its partial or total destruction, or to a major change in its actual use, or to any great and
sudden inflation or deflation of real property values, or to gross illegality of the assessment when
made, or to any other abnormal cause, shall be made within ninety (90) days from the date any
such cause or causes occurred, and shall take effect at the beginning of the quarter next following
the reassessment.
Section 2A. 25. Assessment of Property Subject to Back Taxes. Real property declared
for the first time shall be assessed for the taxes for the period during which it would have been
liable but in no case for more than ten (10) years prior to the date of initial assessment; Provided,
however, that such taxes shall be computed on the basis of the applicable schedule of values in
force during the corresponding period.
If such taxes are paid on or before the end of the quarter following the date the notice of
assessment was received by the owner or his representative, no interest for delinquency shall be
imposed thereon, otherwise, such taxes shall be subject to an interest at the rate of two percent
(2%) per month or a fraction thereof from the date of the receipt of the assessment until such
taxes are fully paid.
Section 2A. 26. Notification of New or Revised Assessment. When real property is
assessed for the first time or when an existing assessment is increased or decreased, the City
Assessor shall, within thirty (30) days, give written notice of such new or revised assessment to
the person in whose name the property is declared. The notice may be delivered personally or by
registered mail or through the assistance of the Punong Barangay to the last known address of the
person to be served.
Section 2A. 27. Appraisal and Assessment of Machinery.
(a) The fair market value of a brand new machinery shall be the acquisition cost. In all
other cases, the fair market value shall be determined by dividing the remaining
economic life of the machinery by its estimated economic life and multiplied by the
replacement or reproduction cost.
(b) If the machinery is imported, the acquisition cost includes freight, insurance, bank
and other charges, brokerages, arrastre and handling duties and taxes, plus cost of
inland transportation, handling, and installation charges at the present site. The cost
in foreign currency of imported machinery shall be converted to peso cost on the
basis of foreign currency exchange rate as fixed by the Central Bank.
Section 2A. 28. Depreciation Allowance for Machinery. For purposes of assessment, a
depreciation allowance shall be made for machinery at rate not exceeding five percent (5%) of its
original cost or its replacement or reproduction cost, as the case may be, for each year of use
provided that the remaining value for all kinds of machinery shall be fixed at not less than twenty
percent (20%) of such original, replacement, or reproduction cost for so long as the machinery is
useful and in operation.
Section 2A. 29. City Board of Assessment Appeals. Any property owner or person
having legal interest or claim in the property who is not satisfied with the assessment of his
property made by the City Assessor pursuant to the provision of this Article may within sixty (60)
days from the date of receipt of the written notice of assessment, appeal to the Board of
Assessment Appeals by filing a petition under oath in the standard form prescribed therefore,
together with copies of the tax declaration and such affidavits or documents in support of the
appeal.
Section 2A. 30. Organization, Powers, and Functions of the City Board of Assessment
Appeals.
(a) In the determination and resolution of assessment appeals, the City

Assessment Appeals shall be composed of the following:
Board of
City Register of Deeds - - - - - Chairman

City Prosecutor - - - - - - - - - - Member
City Engineer - - - - - - - - - - - - Member
(b) The chairman and members of the City Board of Assessment Appeals shall serve in
an ex-officio capacity without additional compensation.
(c) The chairman of the board shall have the power to designate any employee of the
City to serve as secretary to the said board.
(d) The chairman and members of the City Board of Assessment Appeals shall assume
their respective position without need or further appointment or special designation
upon effectivity of this Code.
(d) Before the assumption of the official functions or before discharging their duties as
chairman and members of the City Board of Assessment Appeals, they shall take an
oath or affirmation of office in the manner herein set forth:
I, ________________, after having been appointed to the position of
___________________, in the City of Puerto Princesa and now assuming my position as
________________ of the City Board of Assessment Appeals, hereby solemnly swear that I will
faithfully discharge to the best of my ability the duties of this position and of all others that I am
holding, or may hereafter hold under the Republic of the Philippines, and that I will support and
defend the Constitution of the Philippines, and that I will obey the laws and legal orders
promulgated by the duly constituted authorities of the Republic of the Philippines, and that I will
well and truly hear the determine all matters and issues between taxpayers and City Assessor
submitted for my decision, and that I impose this obligation upon myself voluntarily, without
mental reservation or purpose of evasion.
So help me God.
______________________
Signature
Subscribed and sworn to before me on
A.D.________________ at ______________, Philippines.
this
___
day
of
________
______________________
Signature of Officer
Administering Oath
Section 2A. 31. Meetings and Expenses of the City Board of Assessment Appeals. The
City Board of Assessment Appeals shall meet once a month and as often as may be necessary for
the prompt disposition of appealed cases without entitlement to per diem or traveling expenses
for their attendance in board meetings except when conducting an ocular inspection of real
properties whose assessment is under appeal, in which case, such expenses shall be charged
against the general fund of the City. The Sangguniang Panlungsod shall appropriate such funds to
enable the Board to operate effectively.
Section 2A. 32. Action by the City Board of Assessment Appeals.
a) From the date of receipt of an appeal, the City Board Assessment Appeals shall, on
the basis of substantial evidence or such relevant evidence on record adequately
acceptable to support a conclusion decide such appeal within one hundred twenty
(120) days.
b) In the exercise of its appellate jurisdiction, the board shall have the power to
summon witnesses, administer oaths, conduct ocular inspections, take verify
depositions, and issue subpoena and subpoena duces tecum. The proceedings of
the court shall be conducted solely for the purposes of ascertaining the facts without
necessarily adhering to technical rules applicable in judicial proceedings.
c)The Secretary of the Board shall furnish the owner of the property
or the person
having legal interest therein and the City Assessor with a copy of the decision of the
Board. In case the City Assessor concurs with the revision of the assessment, it shall
be his duty to notify the owner of the property or the person having legal interest
therein of such fact using the form prescribed for the purpose. The owner of the
property or the person having legal interest therein or the City Assessor who is not
satisfied with the decision of the Board may, within (30) days after receipt of the
decision of the Board appeal to the Central Board of Assessment Appeals. The
decision of the Central Board of Assessment Appeals constituted under RA 7160 shall
be final and executory.
Section 2A. 33. Effect of Appeal on the Payment of Real Property Tax. Appeals on
assessment of real property made under the provisions of this article shall, in no case, suspend the
collection of the corresponding real property taxes on the property involved as assessed by the
City Assessor without prejudice to subsequent adjustment depending upon the final outcome of
the appeal.
Section 2A. 34. Date of Accrual of Tax. The real property tax for any year shall accrue
on the first day of January and from that date it shall constitute a lien on the property which shall
be superior to any other lien, mortgage, or encumbrance of any kind whatsoever, and shall be
extinguished only upon the payment of the delinquent tax.
Section 2A. 35. Collection of Tax. The collection of the real property tax with interest
thereon and related expenses, and the enforcement of the remedies provided in this Article or any
applicable laws, shall be the responsibility of the City Treasurer.
The City Treasurer may deputize the Barangay Treasurer to collect all taxes on real
property located in the barangay provided, that the barangay treasurer is properly bonded for the
purpose and provided further, that the premium on the bond shall be paid by the City
Government.
Section 2A. 36. Assessor to furnish the Treasurer with Assessment Roll. The City
Assessor shall prepare and submit to the City Treasurer, on or before the thirty-first (31st) day of
December each year, an assessment roll containing a list of all persons whose real properties have
been newly assessed or reassessed and the value of such properties.
Section 2A. 37. Notice of Time for Collection of Tax. The City Treasurer shall on or
before the thirty-first (31st) day of January of each year, in the case of the basic real property tax
and the additional tax for special education fund or any other date to be prescribed by the
Sangguniang Panlungsod in the case of any other tax levied in this Article, post the notice of the
dates when the tax may be paid without interest at a conspicuous and publicly accessible place at
the City Hall. Said notice shall likewise be published in an newspaper of general circulation in the
locality once a week for two (2) consecutive weeks.
Section 2A. 38. Payment of Real Property Taxes in Installments. The owner of the real
property or the person having legal interest therein may pay the basic real property tax and the
additional tax for special education fund due therein without interest in four (4) equal
installments; the first installment to be due and payable on or before the thirty-first (31st) of
March, the second installment on or before the thirtieth (30th) of June; the third installment, on or
before the thirtieth (30th) of September and the last installment on or before the thirty-first (31st)
of December, except the special levy for which the payment thereof shall be governed by other
ordinance enacted for that purpose.
The date for payment of any other tax imposed in this Article without interest shall be
prescribed by the Sangguniang Panlungsod.
Payments of real property taxes shall first be applied to prior years delinquencies,
interest, and penalties, if any, and only after said delinquencies are settled may tax payments be
credited for the current period.
Section 2A. 39. Tax Discount for Advanced and Prompt Payment. If the basic real
property tax and the additional tax accruing to special education fund are paid on time or in
advance in accordance with the prescribed schedule of payments as provided herein, the taxpayer
shall be granted a tax discount as follows. a] Ten percent (10%) discount for prompt payment,
and, b] Twenty percent (20%) discount for advanced payment.
Section 2A. 40. Payment Under Protest.
a) No protest shall be entertained unless the taxpayer first pays the tax. There shall be
annotated on the tax receipts the words paid under protest. The protest in writing
must be filed within thirty (30) days from the payment of the tax to the City
Treasurer who shall decide the protest within sixty (60) days from receipt thereof.
b) The tax or a portion thereof paid under protest shall be held in trust by the City
Treasurer concerned. Fifty percent (50%) of the tax paid under protest shall,
however, be distributed in accordance with the provisions of this Article on the
distribution of proceeds.
c) In the event that the protest is finally decided in favor of the taxpayer, the amount or
portion of the tax protested shall be refunded to the protestant, or applied as tax
credit against his existing or future tax liability.
d) In the event that the protest is denied or upon the lapse of the sixty-day period
prescribed in paragraph (a) hereof, the taxpayer may avail of the remedies provided
in this Article.
Section 2A. 41. Repayment of Excessive Collections. When an assessment of basic real
property tax, or any other tax levied in this Article, is found to be illegal or erroneous and the tax
is accordingly reduced or adjusted, the taxpayer may file a written claim for refund or credit for
taxes and interest with the City Treasurer within two (2) years from the date the taxpayer is
entitled to such reduction or adjustment.
The City Treasurer shall decide the claim for tax refund or credit within sixty (60) days
from receipt thereof. In case the claim for tax refund or credit is denied the taxpayer may avail of
the remedies as provided in this Article.
Section 2A. 42. Notice of Delinquency in the Payment of Real Property Tax.
a) When the real property tax or any other tax imposed in this Article becomes
delinquent, the City Treasurer shall immediately cause a notice of the delinquency
to be posted at the main entrance of the city hall and in a publicly accessible and
conspicuous place in each barangay in the City of Puerto Princesa. The notice of
delinquency shall also be published once a week for two (2) consecutive weeks, in a
newspaper of general circulation in the City.
b) The notice shall specify the date upon which the tax became delinquent and shall
state that personal property may be distrained to effect payment. It shall likewise
state that at any time before the distraint of personal property, payment of the tax
with surcharges, interest and penalties may be made in accordance with Section
2A.43 hereof and unless the tax, surcharges and penalties are paid before the
expiration of the year for which the tax is due, except when the notice of assessment
or special levy is contested administratively or juridically, the delinquent real
property will be sold at public auction, and the title to the property will be vested in
the purchaser, subject, however, to the right of the delinquent owner of the property
or any person having legal interest therein to redeem the property within one (1)
year from the date of sale.
Section 2A. 43. Interests on Unpaid Real Property Tax. Failure to pay the basic real
property tax or any other tax levied in this Article upon the expiration of the periods prescribed
herein or when due, as the case may be, shall subject the taxpayer to the payment of interest at the
rate of the two percent (2%) per month on the unpaid amount or a fraction thereof, until the
delinquent tax shall have been fully paid provided, that in no case shall the total interest on the
unpaid tax or portion thereof exceed thirty-six (36) months.
Section 2A. 44. Remedies for the Collection of Real Property Tax. For the collection of
the basic real property tax and any other tax levied under this Article, the City may avail of
remedies by administrative or judicial action. The administrative remedies which are summary in
nature are:
a) Levy on real property; and,
b) Sale of real property at public auction.
The judicial remedy is availed of in the court of appropriate jurisdiction. These remedies
are cumulative, simultaneous and unconditional that is, any or all of the remedies or combination
thereof may be resorted to and the use or non-use of any remedy shall not be a bar against the
institution of the other, Formal demand for the payment of the delinquent taxes and penalties due
is not a pre-requisite to such remedies. The notice of delinquency required herein shall be
sufficient for the purpose.
Section 2A. 45. Local Government Lien. The basic real property tax and any other tax
levied under this Article constitute a lien on the property subject to tax, superior to all liens,
charges or encumbrances in favor of any person, irrespective of the owner or possessor thereof,
enforceable by administrative, or judicial action, and may only be extinguished upon payment of
the tax and the related interests and expenses.
Section 2A. 46. Levy on Real Property. After the expiration of the time required to pay
the basic real property tax or any other tax levied under this Article, real property subject to such
tax may be levied upon through the issuance of a warrant or before, or simultaneously with the
institution of the civil action for the collection of the delinquent tax. Levy on real property shall
be made in the manner set forth:
a) The City Treasurer when issuing a warrant of levy shall prepare the duly
authenticated certificate showing the name of the delinquent property owner or
person having legal interest thereon. The description of the property, the amount of
the tax due and the interest thereon.
b) The warrant shall be mailed to or served upon the delinquent real property owner or
person having legal interest therein. In case he is out or can not be located, to the
occupant or administrator of the subject property.
c) Written notice of levy with the attached warrant shall be mailed to or served upon
the City Assessor and the City Register of Deeds of this City.
d) The City Assessor and City Register of Deeds shall annotate the levy on the tax
declaration and the certificate of title, respectively.
e) The levying officer shall submit a written report on the levy to the Sangguniang
Panlungsod within ten (10) days after receipt of the warrant by the property owner
or person having legal interest in the property.
Section 2A. 47. Penalty for Failure to Issue and Execute Warrant. Without prejudice
to criminal prosecution under the Revised Penal Code and other applicable laws, the City
Treasurer or his deputy who fails to issue or execute the warrant of levy within one (1) year from
the time the tax becomes delinquent or within thirty (30) days from the date of the issuance
thereof, or who is found guilty of abusing the exercise thereof in an administrative or judicial
proceeding shall be dismissed from the service.
Section 2A. 48. Advertisement and Sale. Within thirty (30) days after service of the
warrant of levy, the City Treasurer shall proceed to publicly advertise for sale or auction the
property or a usable portion thereof as may be necessary to satisfy the tax delinquency and
expenses of sale. The advertisement shall be effected by posting a notice at the main entrance of
the City Hall and in a conspicuous and publicly accessible place in the barangay where the real
property is located, and by publication once a week for two (2) weeks in a newspaper of general
circulation in the City where the property is located. The advertisement shall specify the amount
of the delinquent tax, the interest due thereon and expenses of sale, the place and date of sale, the
name of owner of the real property or person having legal interest therein and a description of the
property to be sold. At any time before the date fixed for the sale, the owner of the real property
or person having legal interest therein may stay the proceedings by paying the delinquent tax, the
interest due thereon and the expenses of sale. The sale shall be held at the main entrance of the
City Hall building, or on the property to be sold, or at any other place as specified in the notice of
sale.
Within thirty (30) days after the sale, the City Treasurer or his deputy shall make a
report of the sale to the Sangguniang Panlungsod, and which shall form part of his records. The
City Treasurer shall likewise prepare and deliver to the purchaser a certificate of sale which shall
contain the name of the purchaser, a description of the property sold, the amount of the delinquent
tax, interest due thereon, the expenses of the sale and a brief description of the proceedings
provided that, proceeds of the sale in excess of the delinquent tax, the interest due thereon, and
the expenses of sale shall be remitted to the owner of the real property or the person having legal
interest therein.
The City Treasurer may, by a duly approved ordinance, advance an amount sufficient to
defray the costs of collection through the remedies provided for in this Article including the
expenses of advertisement and sale.
Section 2A. 49. Redemption of Property Sold. Within one (1) year from the date of sale,
the owner of the delinquent property or person having legal interest therein, or his representative,
shall have the right to redeem the property upon payment to the City Treasurer of the amount of
the delinquent tax, including the interest due thereon, and the expenses of sale from the date of
delinquency to the date of sale, plus interest of not more than two percent (2%) per month on the
purchase price from the date of sale to the date of redemption. Such payment shall invalidate the
certificate of sale issued to the purchaser and the owner of the delinquent real property or person
having legal interest therein shall be entitled to a certificate of redemption which shall be issued
by the City Treasurer or his deputy.
From the date of sale until the expiration of the period of redemption, the delinquent real
property shall remain in the possession of the owner or person having legal interest therein who
shall be entitled to the income and other fruits thereof.
The City Treasurer or his deputy, upon receipt from the purchaser of the certificate of
sale, shall forthwith return to the latter the entire amount paid by him plus interest of not more
than two percent (2%) per month. Thereafter the property shall be free from the lien of such
delinquent tax, interest due thereon and expenses of sale.
Section 2A. 50. Final Deed of Purchaser. In case the owner or person having legal
interest therein fails to redeem the delinquent property as provided herein, the City Treasurer shall
execute a deed conveying to the purchaser said property, free from lien of the delinquent tax,
interest due therein and expenses of sale. The deed shall briefly state the proceedings upon which
the validity of the sale rest.
Section 2A. 51. Purchase of Property by the Local Government Units for Want of
Bidder. In case there is no bidder for the real property advertised for sale as provided herein, or if
the highest bid is for an amount insufficient to pay the real property tax and the related interest
and costs of the sale, the City Treasurer shall purchase the property in behalf of the City of Puerto
Princesa to satisfy the claim and within two (2) days thereafter shall make a report of his
proceedings which shall be reflected upon the records of his office. It shall be the duty of the City
Register of Deeds, upon registration with his office of any such declaration of forfeiture, to
transfer the title of the forfeited property to this City without the necessity of an order from a
competent court.
Within (1) year from the date of such forfeiture, the taxpayer or his representative, may
redeem the property by paying to the City Treasurer the full amount of the real property tax and
the related interest and costs of sale. If the property is not redeemed as provided herein, the
ownership thereof shall be fully vested on this City.
Section 2A. 52. Resale of Real Estate Taken for Taxes, Fees, or Charges. The
Sangguniang Panlungsod may, by a duly approved ordinance, and upon notice of not less than
twenty (20) days, sell and dispose of the real property acquired under the preceding Section at
public auction. The proceeds of the sale shall accrue to the general fund of this City.
Section 2A. 53. Further Distraint or Levy. Levy may be repeated if necessary on the
same property subject to tax until the full amount due, including all expenses, is collected.
Section 2A. 54. Collection of Real Property Tax Through the Courts. The delinquent
basic real property tax or any other tax levied under this Article shall constitute a lawful
indebtedness of the tax payer to the City of Puerto Princesa. Collection of such indebtedness can
be enforced through civil action in any court of competent jurisdiction, as follows:
a) The City Treasurer shall furnish the City Legal Officer a certified statement of
delinquency who, within fifteen (15) days after the receipt, shall file the civil action
in the name of the City in the proper court of competent jurisdiction. The jurisdiction
of the court is determined by the amount sought to be recovered exclusive of interest
and costs. Thus, where the delinquent tax due does not exceed Ten Thousand
(P10,000.00) Pesos, the competent court is the City Trial Court, and where the
amount due is in excess of Ten Thousand (P10,000.00) Pesos, the proper court is the
Regional Trial Court.
b) Where recognizable in an inferior court, the action must be filed in the City where the
delinquent property is located. Where the regional trial court has jurisdiction, the City
of Puerto Princesa shall file the complaint in the City where the property is situated.
c)In both cases, that is, where the claim is either cognizable by an inferior court or by the
regional trial court, the City Treasurer shall furnish the City Legal Officer the exact
address of the defendant where he may be served with summons.
Section 2A. 55. Action Assailing Validity of Tax Sale.
a) No court shall entertain any action assailing the validity of any sale at public auction
of real property or rights therein under this Article until the taxpayer shall have
deposited with the court the amount for which the real property was sold, together
with interest of two percent (2%) per month from the date of sale to the time of the
institution of the action. The amount deposited shall be paid to the purchaser at the
auction sale if the deed is declared invalid but it shall be returned to the depositor if
the action fails.
c) No court shall declare a sale at public auction invalid by reason of irregularities or
informalities in the proceedings unless the substantive rights of the delinquent
owner of the real property or the person have legal interest therein have been
impaired.
Section 2A. 56. Payment of Delinquent Taxes on Property Subject of Controversy. In
any action involving the ownership or possession of, or succession to, real property, the court
may, motu propio or upon representation of the City Treasurer or his deputy, award such
ownership, possession, or succession to any party to the action upon payment to the court of the
taxes with interest due on the property and all other costs that may have accrued, subject to the
final outcome of the action.
Section 2A. 57. Certification of Local Treasurer on Delinquencies Remaining
Uncollectible. The City Treasurer or his deputies shall prepare a certified list of all real property
tax delinquencies which remained uncollected or unpaid for at least one (1) year in his
jurisdiction, and a statement of the reason or reasons for such non-collection or non-payment, and
shall submit said documents to the Sangguniang Panlungsod on or before December thirty-first
(31st) of the year immediately succeeding the year in which the delinquencies were incurred, with
a request for assistance in the enforcement of the remedies for collection provided in this Article.
Section 2A. 58. Periods Within Which to Collect Real Property Taxes. The basic real
property tax and any other tax levied under this Article shall be collected within five (5) years
from the date they become due. No action for collection of the tax, whether administrative or
judicial, shall be instituted after the expiration of such period. In case of fraud or intent to evade
payment of the tax, such action may be instituted for the collection thereof within ten (10) years
from the discovery of such fraud or intent to evade payment.
The period of prescription within which to collect shall be suspended for the time during
which:
a] The City Treasure is legally prevented from collecting the tax,
b] The owner of the property or the person having legal interest therein request for
reinvestigation and execute a waiver in writing before the expiration of the period within which to
collect; and,
c] The owner of the property or the person having legal interest therein is out of the
country or otherwise cannot be located.
Section 2A. 59. Distribution of Proceeds.
a] The proceeds of the basic real property tax, including interest thereon, and proceeds
from use, lease, or disposition, sale or redemption of property acquired at a public auction, and
fifty (50%) of the tax paid under protest collected by the City Treasurer shall be distributed as
follows:
Seventy Percent (70%) shall accrue to the general fund of this City ; and
Thirty Percent (30%) shall be distributed among the component barangays of

this city in the following manner:
Fifty Percent (50%) shall accrue to the barangay where the property is
located;
Fifty Percent (50%) shall accrue equally to all component barangays of this
city.
b] The share of each barangay shall be released directly to the barangay treasurer on a
quarterly basis within five (5) days after the end of each quarter, without need of any further
action, and shall not be subject to any lien or holdback for whatever purpose subject to such rules
as may be prescribed by the Commission on Audit (COA).
Section 2A. 60. Application of Proceeds of the Additional One Percent (1%) Special
Education Fund Tax.
a] The proceeds of the additional one percent (1%) real property tax accruing to special
education fund shall be automatically released to the City School Board of Puerto Princesa.
b] Said proceeds shall be allocated as determined and approved by the City School
Board only for the following purposes :
1. Operation and maintenance of public schools;
2. Construction and repair of school buildings, facilities and equipment;
3. Educational research;
4. Purchase of books and periodicals; and,
5. Sports development.
Section 2A. 61. Proceeds of the Tax on Idle Lands. The collection of the additional
real property tax on idle lands shall accrue to the general fund of this City where the land subject
to tax is situated. Accordingly, the proceeds of the tax shall be treated in the income account as
revenue from taxation.
Section 2A. 62. Proceeds of the Special Levy. The proceeds of the special levy on
lands benefited by the public works, projects and other improvements shall accrue o the general
fund of the City which financed such public works, projects or other improvements. Accordingly,
all income derived from this special levy shall be treated in the income statement as revenue from
taxation.
Section 2A. 63. General Assessment Revision; Expenses Incident Thereto.
a] The Sangguniang Panlungsod of this City shall provide the necessary appropriation
to defray the expenses incident to the general revision of real property assessment.
b] The barangays maybe required by the Sangguniang Panlungsod to share in the
expenses to be incurred for the conduct of a general revision of real property assessments.
Section 2A. 64. Condonation or Reduction of Real Property Tax and Interest. In case
of a general failure of crops or substantial decrease in the price of agricultural or agribased
products or calamity in this City, the Sangguniang Panlungsod, by ordinance passed prior to the
first (1st) day of January of any year and upon the recommendation of the City Disaster
Coordinating Council, may condone or reduce, wholly or partially, the taxes and interest thereon
for the succeeding year or years in the City affected by the calamity.
Section 2A. 65. Duty of Register of Deeds and Notaries Public to assist the City
Assessor. It shall be the duty of the City Register of Deeds and notaries public to furnish the
City Assessor with copies of all contracts selling, transferring or otherwise conveying, leasing or
mortgaging real property received by, or acknowledged before them.
Section 2A. 66. Duty of Insurance Companies to Furnish Information to City
Assessor. Insurance companies are hereby required to furnish the City Assessor copies of any
contract or policy insurance on buildings, structures, and improvements insured by them or such
other documents which may be necessary for the proper assessment thereof.
Section 2A. 67. Fees in Court Actions. All courts action, criminal or civil, instituted at
the instance of the City Treasurer or City Assessor under the provision of the Article shall be
exempt from the payment of court and sheriffs fees.
Section 2A. 68. Fees in Registration of Papers or Documents on Sale Delinquent Real
Property. All certificates, documents and papers covering the sale of delinquent property to this
City, if registered in the Registry of Property, shall be exempt from the documentary stamp tax
and registration fees.
Section 2A. 69. Real Property Assessment Notices or Owners Copies of Tax
Declaration to be Exempt from Postal Charges or Fees. Assessment notices or owners copies
of tax declaration sent thru the mails by the City Assessor shall be exempt from payment of postal
charges or fees.
Section 2A. 70. Sale and Forfeiture Before Effectivity of this Revenue Code. Tax
delinquencies incurred, and sales and forfeitures of delinquent real property effected, before the
effectivity of this Revised Revenue Code, shall be governed by the provisions of applicable laws
then in force.
Section 2A. 71. Penalties for Omission of Property from Assessment or Tax Rolls by
Officers and Other Acts. Any officer charged with the duty of assessing a real property who
willfully fails to assess, or who intentionally omits from the assessment or tax roll any real
property which he knows to be taxable, or who willfully or negligently under assesses any real
property, or who intentionally violates or fails to perform any duty imposed upon him by laws
relating to the assessment of taxable real property shall, upon conviction, be punished by
imprisonment of not less than one (1) month nor more than six (6) months, or by a fine of not less
than One Thousand (P1,000.00) Pesos, nor more than Five Thousand (P5,000.00) Pesos, or both
such imprisonment and fine, at the discretion of the Court.
The same penalty shall be imposed upon any officer charged with the duty of collecting
the tax due on real property who willfully or negligently fails to collect the tax and institute the
necessary proceedings for the collection of the same.
Any other officer required by this Article to perform acts relating to the administration of
the real property tax or to assist the City Assessor or City Treasurer in such administration, who
willfully fails to discharge such duties shall, upon conviction, be punished by imprisonment of
not less than one (1) month nor more than six (6) months, or by a fine of not less than Five
Hundred (P500.00) Pesos nor more than Five Thousand (P5,000.00) Pesos, or both such
imprisonment and fine, at the discretion of the Court.
Section 2A. 72. Penalties for Delaying Assessment of Real Property and Assessment
Appeals. Any government official who intentionally and deliberately delays the assessment of
real property or the filing of any appeal against its assessment shall, upon conviction, be
punished by imprisonment of not less than one (1) month nor more than six (6) months, or by a
fine of not less than Five Hundred (P500.00) Pesos not more than Five Thousand (P5,000.00)
Pesos, or both such imprisonment and fine, at the discretion of the Court.
Section 2A. 73. Penalties for failure to Dispose of Delinquent of Real Property of
Public Auction. The City Treasurer who fails to dispose of delinquent real property at public
auction in compliance with the pertinent provision of this Article and any other City officials
whose acts hinder the prompt disposition of delinquent of real property at public auction shall,
upon conviction, be subject to imprisonment of not less than one (1) month nor more than six (6)
months, or a fine of not less than One Thousand (P1,000.00) Pesos nor more than Five Thousand
(P5,000.00) Pesos, or both such imprisonment and fine, at the discretion of the Court.
Section 2A. 74. Time and Payment. The real property tax herein levied together with
the real property tax of one percent (1%) imposed in RA 5447, as amended by PD 1621 and RA
7160 (Local Government Code of 1991) as well as the additional Ad Valorem Tax on Idle Lands
shall be due and payable on the first (1st) day of January of every year. The same may, however,
at the discretion of the taxpayer, be paid without penalty in four (4) equal installments, the first
installment, on or before March 31; the second installment, on or before June 30; the third
installment, on or before September 30; and the last installment, on or before December 31.
Both the basic tax and the additional one percent (1%) realty tax accruing to the special
education fund must be collected together. In case only a portion of the tax is paid, such payments
must be equally divided and applied to both.
In the case of the additional Ad Valorem Tax on Idle Lands, it shall also be collected at
the same time that the basic tax and the additional one percent (1%) accruing to the special
education fund are collected, as the case may be.
Section 2A. 75. Penalty.
1] For tax delinquency, the tax payer shall be liable to the payments of interest at the
rate prescribed under Section 2A.43 of this Article.
2] Without prejudice to the imposition of penalties prescribed under Section 2A.47;
Section 2A.71, Section 2A.72 and Section 2A.73 of this Article and other applicable laws,
violation of any provision of this Article for which there is no specific penalty imposed shall be
punished by a fine not less than One Thousand (P1,000.00) Pesos but not exceeding Five
Thousand (P5,000.00) Pesos, or imprisonment of not less than one (1) month but not exceeding
six (6) months, or both fine and imprisonment, at the discretion of the Court. When two or more
offenses having separate and distinct imposable penalty are committed, each of them shall be
treated separately and the offender thereof shall be penalized accordingly.
ARTICLE
B Special Levy
Section 2B. 01. Imposition of Special Levy. A separate tax ordinance imposing a special
levy on lands benefited by public works project or improvement funded by the City Government
shall be enacted by the Sangguniang Panlungsod for that purpose.
Section 2B. 02. Rules and Regulations.
1] The tax ordinance imposing a special levy shall not exceed sixty percent (60%) of the
actual cost of the projects and improvements, including the cost of acquiring land and such other
real property in connection therewith and provided further that the special levy shall not apply to
land exempt from the basic real property tax and the remainder of the land portion of which have
been donated to the City Government for the construction of such project or improvement.
2] The tax ordinance imposing a special levy shall describe with reasonable accuracy the
nature, extent, and location of the public works projects or improvement to be undertaken, state
the estimated cost thereof, specify the metes and bounds by monuments and lines and the number
of annual installment for the payment of the special levy which in no case shall be less than five
(5) nor more than ten (10) years. The Sangguniang Panlungsod may establish a uniform
percentage of all lands subject to the payment of special levy for the entire district or it may fix
different rates for different parts or section thereof, depending on whether such land is more or
less benefited by the proposed work, which ever is more appropriate or applicable.
3] Before the enactment of an ordinance imposing a special levy, the Sangguniang
Panlungsod shall conduct a public hearing thereon and notify in writing the owners of the real
property to be affected or the persons having legal interest therein as to the date and place thereof
and afford the latter the opportunity to express their positions or objections relative to the
proposed ordinance.
4] The special levy shall be apportioned, computed, and assessed according to the
assessed valuation of the lands affected as shown by the books of the City Assessor, or its current
assessed value as fixed by said assessor if the property does not appear on record in his books.
Upon the affectivity of the ordinance imposing special levy, the City Assessor shall forthwith
proceed to determine the annual amount of special levy assessed against each parcel of land
comprised within the area especially benefited and shall send to each landowner a written notice
thereof by mail, personal service, or publication in appropriate cases.
Section 2B. 03. Taxpayers Remedies against Levy. Any owner of real property affected
by a special levy or any person having legal interest therein may, upon receipt of the written
notice of assessment of the special levy; avail of the remedies provided under RA 7160 and its
implementing Rules and Regulations.
Section 2B. 04. Accrual of Special Levy. The special levy shall accrue on the first day of
the quarter next following the effectivity of the ordinance imposing such levy.
ARTICLE
C Tax on the Transfer of

Real Property Ownership
Section 2C. 01. Imposition of Tax. There is hereby levied a tax on the sale, donation, or
on any other mode of transferring ownership or title of real property at the rate of sixty and one
half percent of one percent (60 % of 1%) (amount x .00605) of the total consideration involved
in the acquisition of the property or its fair market value in case the monetary consideration
involved in the transfer is not substantial, whichever is higher.
Section 2C. 02. Definitions. As used in this Article, the term:
REAL PROPERTY - refers only to lands, buildings, and machineries intended by the
owner of the land or building for an industry or works which may be carried on in a building or
on a piece of land and which tend directly to meet the needs of the said industry or works.
BUILDING - refers to all kinds of structure more or less permanently attached to a piece
of land, excluding those which are merely superimposed on the soil.
FAIR MARKET VALUE - refers to the amount reflected in the prevailing schedule of
fair market values enacted by the Sangguniang Panlungsod.
Section 2C. 03. Exemptions. The sale, transfer, or other disposition of real property
pursuant to Republic Act No. 6657 shall be exempted from this tax.
Section 2C. 04. Time of Payment. The tax imposed herein shall be paid by the seller,
donor, transferor, executor, or administrator to the City Treasurer or his duly authorized
representative within sixty (60) days from the date of the execution of the deed as regards sale,
barter, donation, or any other mode of transferring ownership, or from the date of the decedents
death in the case of transfer by succession.
Section 2C. 05. Surcharge for Late Payment and Interest on Unpaid Tax. Failure to
pay the tax impose in this Article within the time required shall subject the taxpayer 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 original tax due.
In addition to the surcharge imposed herein, there shall be imposed interest of two
percent (2%) per month upon the unpaid amount from the due date until the tax is fully paid.
Provided, that the total interest on the unpaid amount or portion thereof shall not exceed thirty-six
(36) months.
Section 2C. 06. Administrative Provisions
a] The City Register of Deeds shall require the presentation of evidence of payments of
this tax before registering any document, instrument or deed transferring real property ownership.
b] The City Assessor shall likewise make the same requirement before canceling an old
tax declaration and issuing a new one in place thereof.
c] Notaries Public shall furnish the City Treasurer with a copy of any deed transferring
ownership or title to any real property within thirty (30) days from the date of his notarization.
Section 2C. 07. Penalty. Any violation of the provision of this Article shall be punished
by a fine of not more than One Thousand (P1,000.00) Pesos but not exceeding Five Thousand
Pesos (P5,000.00) or imprisonment of not less than one (1) month but not exceeding six (6)
months, or both such fine and imprisonment, at the discretion of the court.
ARTICLE
D Tax on the Business of

Printing and Publication
Section 2D. 01. Imposition of Tax. There is hereby levied a tax at the rate of sixty and
one half percent of one percent (60 % of 1%) (gross amount x .00605) of the gross annual
receipts for the preceding calendar year on the business of any person engaged in the printing
and/or publication of books, cards, posters, leaflets, handbills, certificates, receipts, pamphlets,
and other printed materials of similar nature.
Section 2D. 02. Newly Started Business of Printing and Publication. The tax for
newly-started business of printing and publication shall be one eighteenth of one percent (1/18
of 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 any fraction thereof as
provided in section 2D.01 thereof.
Section 2D. 03. Exemption The receipts from the printing and/or publishing of books
and other reading materials prescribed by the Department of Education, Culture and Sports
(DECS) as school text or references shall not be included in the gross receipts subject to the tax
imposed herein.
Section 2D. 04. Time of Payment. The tax imposed in this Article shall be due and
payable within the first twenty (20) days of January. The same may, however, be paid without
penalty in four (4) equal installments, within the first twenty (20) days of each quarter.
In the case of newly-started business, the owner or operator of the same shall pay the
corresponding tax prescribed in section 2D.02 hereof before the business starts to operate.
Section 2D. 05. Surcharge for Late Payment. Failure to pay the tax imposed in this
Article within the time required shall subject the taxpayer 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 original tax due.
Section 2D. 06. Interest on Unpaid Tax. In addition to the surcharge imposed to the
preceding Section, there shall be imposed an interest of two percent (2%) per month upon the
unpaid amount from due date until the tax is fully paid. Provided, that the total interest on the
unpaid amount or portion thereof shall not exceed in thirty-six (36) months.
Section 2D. 07. Penalty. Any violation of the provision of this Article shall be punished
by a fine of not less than One Thousand (P1,000.00) Pesos but not exceeding Five Thousand
(P5,000.00)Pesos, or imprisonment of not less than one (1) month but not exceeding six months,
or both such fine and imprisonment, at the discretion of the court.
ARTICLE E Franchise Tax
Section 2E. 01. Imposition of Tax. There is hereby levied a tax on businesses enjoying a
franchise at a rate of sixty and one half percent of one percent (60 % of 1%) (amount x .
00605) of the gross annual receipts, which shall include both cash sales and sales on account,
realized during the preceding calendar year within the jurisdiction of the City of Puerto Princesa.
Section 2E. 02. Definitions. As used in this Article, the term:
FRANCHISE - is a particular privilege or right granted by a legislative body to an
individual or to a corporation. (Manila Railroad Co. vs. Rafferty, 40 Phil. 224). Generally, the
term franchise refers to a special privilege conferred by the government on an individual or
corporation which does not belong to the citizens by common right. (17 Words & Phrases, p.
691).
BUSINESS ENJOYING FRANCHISE - refers to franchise holders excluding grantees
of certificates of public convenience for the operation of public utility vehicles. (Art. 226 par.
IRR of RA 7160).
Section 2E. 03. Newly-started Business Enjoying a Franchise. The tax for newlystarted business enjoying a franchise shall be one-eighteenth of one percent (1/18 of 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 any fraction thereof as
provided in Section 2E.01 hereof.
Section 2E. 04. Exemptions. Transportation companies or operators of public utility
vehicles operating under a certificate of public convenience granted by the Land Transportation
Franchising and Regulatory Board (LTFRB) are exempted from the provisions of this Article.
Section 2E. 05. Time of Payment.. The tax imposed in this Article shall be due and
payable within the first twenty (20) days of January of the ensuing year. The same may, however,
be paid without penalty in four (4) equal installments within the first twenty (20) days of each
quarter.
In the case of newly-started business, the owner or operator of the same shall pay the
corresponding tax prescribed in Section 2E.03 hereof before the business starts or continues to
operate.
The capital investment to be used as basis of the tax of a newly started business as herein
provided shall be determined in the following manner:
1] In the locality where the principal office of the business is located, the paid-up capital
stated in the articles of incorporation in the case of corporation, or in any similar document, in
case of other types of business organizations or enterprises, shall be considered as the capital
investment.
2] 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 city or municipality outside
the City of Puerto Princesa, the paid-up capital referred to above 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 city or municipality where it is located.
3] Where the newly-started business is a branch or sales office commencing business

operations at a year later than that of the principal office, capital investments shall mean the total
funds invested in the branch or sales office.
Section 2E. 06. Surcharge for Late Payment. Failure to pay the tax imposed in this
same manner as original tax due.
Section 2E. 07. Interest On Unpaid Tax. In addition to the surcharge imposed in the
unpaid amount from the due date until the tax is fully paid. Provided, that the total interest on the
unpaid amount or portion thereof shall not exceed thirty-six (36) months.
Section 2E. 08. Penalty. Any violation of the provisions of the Article shall be punished
by a fine of not less One Thousand (P1,000.00) Pesos but not exceeding Five Thousand
(P5,000.00) Pesos, or imprisonment of not less than one (1) month but not exceeding six (6)
months, or both such fine and imprisonment, at the discretion of the Court.
ARTICLE F Tax on Sand, Gravel and
other Quarry Resources
Section 2F. 01. Definition- The following terms are used in this Article.
GRAVELa loose mixture of pebbles and rock fragments coarser than sand,
often mixed with clay, etc.
QUARRY RESOURCES- Refers to any common rock or other mineral substances as the
Director may declare to be quarry resources such as but not limited to, andesite, basalt,
conglomerate, coral sand, diatomaceous earthly, diorite, decorative stones, gabbro, granite,
limestone, marble, marl, red burning clays for potteries and bricks, rhyolite, rock phosphate,
sandstone, serpentine, shale, tuff, volcanic cinders and volcanic glass: provided, that such quarry
resources do not contain metals or metallic constituents and/or other valuable minerals in
economically workable quantities: provided, further, that non-metallic minerals such as kaolin,
feldspar, bull quartz, quartz or silica, sand and pebbles, bentonite, talc, asbestos, barite, gypsum,
bauxite, magnesite, dolomite, mica, precious and semi-precious stones and other non-metallic
minerals that may later be discovered and which the Director declares to be of economically
workable quantities shall not be classified under the category of Quarry Resources.
SAND a loose particle of hard broken rock.
Section 2F. 02. City Mining and Regulatory Board (CMRB) of Puerto Princesa-There
is hereby created a permanent City Mining Regulatory Board that shall enforce the
Implementing Rules and Regulations of R.A. 7076 (Peoples Small Scale Mining Act of 1991),
R.A. 7160 ( Local Government Code of 1991), R.A. 7942 ( Philippine Mining Act of 1995) and
other regulations and circulars concerning management and utilization of mineral resources. The
CMRB shall also determine and recommend to the Sangguniang Panlungsod the regulatory fees
that would be collected from an applicant and permittee securing endorsement and permit to
extract/excavate sand, gravel and other quarry resources; and shall conduct the necessary study
of the prevailing fair market value in this City, per cubic meter of sand, gravel and other quarry
resources mentioned in the preceding Section. This Committee shall be composed of the
following:
Chairman
Regional Director of Mines and GeoSciences Bureau (MIMAROPA) or his

designated DENR personnel.
Vice-Chairman- City Mayor or his authorized

representative
Members
1. Representative from the Large Scale
Mining Permittees.
2. Representative from the Small Scale Mining

Permittees.
3. Representative from accredited NGO
4. Chairman, Committee on Environment and Natural
Resources of the Sangguniang Panlungsod
5. City ENRO
6. City Engineer
7. City Assessor
8. City Planning and Development Coordinator
Secretariat
1.
2.
3.
City ENRO Sector Head of Mines and GeoSciences Development and Utilization, as
Secretariat Head
Representative from City Administrators
Office.
Record Keeper, Mines and Geo-Sciences
Development City ENRO.
Section 2F. 03. Imposition of Fee and Other Charges:

1.)
The application for the extraction and Permit to Operate concession of the sand, gravel
and other quarry resources in any part of the City of Puerto Princesa shall be filed at the
City Environment and Natural Resources Office (City ENRO).
2.)
The issuance of Permit to Extract/Excavate on this matter shall be

subjected to the following requirements:
A. Sand and Gravel Application
1. Application form duly filled (Forms available at City ENRO)
2. Survey plan of the area to be executed by a deputized
Registered Geodetic Engineer.
3. Payment of the following fees:
a.) Application form, processing and filing fees
P 200.00
b.) Projection and Verification fees
600.00
c.) Delivery Receipt( per Booklet)
55.00
d.) Excavation Fee ( For 500 cubic meters
(minimum) P40.00 per cubic meter
20,000.00
e.) Certification Fee ( Per request for mineral samples)
500.00
f.) Transport Fee (Per Permit)
2,000.00
g.) P.D. 1856 (support for UP Law Center)
(Trust Fund)
25.00
3.)
4.)
5.)
6.)
7.)
8.)
9.)
Initial Environmental Examination Report (Signed by a Registered Civil /Mining

Engineer.)
Barangay clearance, Mayors clearance, consent from adjacent lot
owners, clearance from concerned agencies if area applied for is near public/private
structures or within government reservations, consent from indigenous cultural minorities
if within ancestral domain.
Environmental Compliance Certificate (ECC)
Work Program duly prepared, signed and sealed by a licensed Mining Engineer or
Geologist.
Prior to the approval of the permit by the City Mayor, the following shall be complied:
a.) payment of the 10% Excavation Fees.
b.) Secure Survey/Performance Bond from a duly accredited
bonding company
Clearance from the City Treasurer that taxes and/or fees for previous permit have been
paid.
Clearance from the Department of Environment and Natural Resources.
B.
Mountain Quarry Application
a.)
b.)
c.)
Application form, processing and filing fees

Projection and Verification fees
Delivery Receipt (Per booklet)
d.)
Excavation Fee( For 1,000 cubic meters

minimum) P20.00 per cubic meter
Certification fee (Per request for mineral
samples)
Transport Fee (Per Permit)
P.D. 1856 (Support for UP Law Center)
(Trust Fund)
e.)
f.)
g.)
C.
a.)
b.)
c.)
d.)
e.
f.)
g.)
375.00
6,000.00
55.00
20,000.00
500.00
2,000.00
25.00
Pebbles Picking Application
Application form, processing and filing fees

Projection and Verification fees
Delivery Receipt (Per booklet)
Excavation Fee( For 500 cubic meters
minimum) P40.00 per cubic meter
Certification fee (Per request for mineral samples)
Transport Fee (Per Permit)
P.D. 1856 (Support for UP Law Center)
(Trust Fund)
200.00
600.00
55.00
20,000.00
500.00
2,000.00
25.00
Section 2F. 04. Imposition of Tax. There is hereby levied a tax of Ten Percent (10%) of
the fair market value as adopted by the City Mining Regulatory Board (CMRB) in this City, per
cubic meter of ordinary sand, gravel, stones, earth, pebbles, boulders and other quarry resources such
as, but not limited to marl, marble, granite, volcanic cinders, basalt, tuff and rock phosphate
extracted from public lands or from the beds of seas, lakes, rivers, streams, creeks and other public
waters within the territorial jurisdiction of this City.
Section 2F. 05. Exemptions. Government agencies or offices which have been granted a
permit to extract the above-mentioned materials for the purpose of constructing or building
government projects in this City shall be exempted from the payment of the tax herein prescribed.
Section 2F. 06. Time and Place of Payment. The tax imposed herein shall be due and
payable to the City Treasurer or his duly authorized representative at the place where the materials
are to be extracted upon the issuance of the Mayors Permit and before the materials are extracted,
taken or removed.
Section 2F. 07.
Surcharge for Late Payment. Failure to pay the tax imposed in this
Article within the time required shall subject the taxpayer to a surcharge of :twenty five percent
(25%) of the original amount of the tax due, such surcharge to be paid at the same time and in the
Section 2F. 08. Interest on Unpaid Tax. In addition to the surcharge imposed in the
preceding section there shall be imposed an interest of two percent (2%) per month, upon the
unpaid amount from the date the tax is due until it is fully paid. Provided, that the total interest on
the unpaid amount or portion thereof, shall not exceed thirty-six (36) months or seventy two
percent(72%).
Section 2F. 09. Administrative Provisions.
1) Application for a Mayors Permit to extract sand, gravel and other quarry resources in any
part of this City shall be filed with the Office of the City Mayor.
2) The issuance of Mayors Permit on this matter shall be subject to the requirements
prescribed under Chapter III , Article A (Section 3A.01 (4)) of this Code.
3) The permitee or licensee is hereby required to submit within ten (10) days after the end of
every quarter to the City Treasurer a sworn statement in triplicate which shall include information on
the quantity of materials extracted, taken by him or his agent; the amount of fees paid; and the names
and addresses of persons to whom the same were sold and such other relevant information that may
be required from him.
4) Unless otherwise modified or rescinded by subsequent issuance from him/her authorities in
the national government, the fair market value per cubic meter or quarry resources adopted y the
Committee on Quarry Resources Valuation shall be the basis of the City Treasurer in computing the
amount of tax collectible under this Article.
5) The City Treasurer shall, within sixty (60) days upon receipt of the said tax, remit or cause
the remittance of the share of the barangay concerned accruing to it under the provisions of this
Article.
Section 2F. 10. Sharing of Proceeds. The proceeds of the tax collected under this Article
shall be distributed as follows:
Sixty Percent (60%)
Forty Percent (40%)
City
Barangay (where the sand, gravel and other
quarry resources are extracted, taken or removed.)
The City Treasurer shall, within sixty (60) days upon receipt of the tax, remit or cause the
remittance of the share of the barangay concerned in accordance with the provision of this section.
Section 2F. 11. Penalty. Any violation of this Article shall be punished by a fine of not
less that One Thousand Pesos (P1,000.00), but not exceeding Five Thousand Pesos (P5,000.00) or
imprisonment of not less than one (1) month, but not exceeding six (6) months, or both such fine
and imprisonment, at the discretion of the court.
ARTICLE
G Professional Tax
Section 2G. 01. Definition. As used in this Article, the term:

PROFESSION - means a calling which requires the passing of appropriate government
board or bar examination and other examination conducted by the Professional Regulation
Commission.
PROFESSIONAL - refers to a person who possesses the qualifications to exercise or
practice a profession.
Section 2G. 02. Imposition of Tax. There is hereby levied an annual professional tax at
the rate hereunder prescribed on all professionals engaged in the exercise or practice of their
profession including, but not limited to, the following:
1] THREE HUNDRED (P300.00) PESOS
Architects
Certified Public Accountants
Engineers (Civil, Electrical, Mechanical, Mining, Marine,
Sanitary, Agricultural , Geodetic, Electronics, Communications,
Chemical, Structural, or Motor Engineers )
Lawyers
Medical Practitioners
Dentist
Opticians
Optometrists
Pharmacists
Registered Midwives
Registered Nurses
Surveyors (Marine, Land and other kinds)
Technologist (Medical or Sugar Technologists, and other kinds)
2] TWO HUNDRED FIFTY (P250.00) PESOS
All other professionals not mentioned in the foregoing lists.
Section 2G. 03. Exemptions. Professionals exclusively employed in the government are
exempted from the payment of the professional tax herein imposed.
Section 2G. 04. Time of Payment. The professional tax shall be payable annually, on or
before the thirty-first (31st) of January of every year, before any profession can be lawfully
pursued and one line of profession does not become exempt by being conducted with some other
profession for which the tax has been paid. Any person who begins to practice his profession after
the month of January must still pay the full tax imposed herein before he engages or continues to
engage in the practice of his profession.
Section 2G. 05. Place of Payment. The professional tax imposed herein shall be paid to
the City Treasurer of this City or his duly authorized representative, if:
a] the professional pursues or practices his profession in this
City or,
b] the professional practices his profession in several places but maintains his principal
office in this City.
Section 2G. 06. Surcharge for Late Payment. Failure to pay the tax imposed in this
Section 2G. 07. Interest on Unpaid Tax. In addition to the surcharge imposed in the
Section 2G. 08. Administrative Provisions.
1] Professionals who have paid their professional tax in other provinces and/or cities shall be
entitled to practice their profession in the City of Puerto Princesa without need of subjecting
them to any other tax or fee for the practice of their profession here. Likewise, those who
have paid their professional tax in this City shall also enjoy the same privilege on other
provinces or cities.
2] Any individual or corporation employing a person subject to professional tax shall require
payment by that person of the tax on his profession before employment and annually
thereafter.
3] Any person subject to the professional tax shall write in deeds, receipts, prescriptions, reports,
books of account, plans and designs, surveys and maps, as the case may be, the number and
date of the official receipts issued to him.
4] For the purpose of collecting the tax, the City Treasurer or his duly authorized representative
shall require from such professionals their current annual registration card issued by
competent authority before accepting payment of their professional tax for the current year.
5] The Professional Regulation Commission (PRC) shall likewise require the professionals
presentation of the proof of payment of the professional tax before registration of
professionals or renewal of their licenses.
Section 2G. 09. Penalty. Any violation of the provisions of this Article shall be punished
(P5,000.00) Pesos or imprisonment of not less than one (1) month but not exceeding six (6)
ARTICLE
H Amusement Tax
Section 2H. 01. Definition. As used in this Article, the term:

AMUSEMENT - means a pleasurable diversion and entertainment. It is synonymous to
relaxation, avocation, pastime, or fun.
AMUSEMENT PLACES- include theaters, cinemas, concert halls, circuses and other
places of amusement where one seeks admission to entertain oneself by seeing or viewing the
show or performances.
Section 2H. 02. Imposition of Tax. There is hereby imposed an amusement tax to be
collected from the proprietors, lessees, or operators of theaters, cinemas, concert halls, boxing
stadia, and other places of amusement at a rate of thirty percent (30%) of the gross receipts from
admission fees. Provided, however, that for theaters and cinemas, the rate to be imposed shall be
fifteen percent (15%).
Section 2H. 03. Exemptions. The holding of operas, concerts, dramas, recitals,
paintings and art exhibitions, flower shows, musical programs, literary and oratorical
presentations except pop, rock or similar concerts shall be exempted from the payment of the
amusement tax imposed herein, subject, however, to the guidelines issued by the Department of
Finance (DOF).
Section 2H. 04. Time and Manner of Payment. The amusement tax herein imposed
shall be due and payable to the City Treasurer or his authorized representative before the gross
receipts are divided between said proprietors, lessees, or operator concerned within the first
twenty (20) days of the month next following that for which they are due.
In the case of theaters or cinemas, the tax shall first be deducted and withheld by their
proprietors, lessees, or operators and paid to the City Treasurer or his authorized representative
before the gross receipts are divided between said proprietors, lessees, or operators and the
distributors of the cinematographic films.
In the case of the itinerant operators of similar modes of amusement, the tax herein
prescribed shall be paid immediately after the last full show or performance of the day, if the
same takes place within office hours, or the day next following the business day.
Section 2H. 05. Collection of Tax Proceeds. The City Treasurer or his deputies shall
collect the tax herein imposed; as prescribed by the Sangguniang Panlungsod on the time,
manner, terms and conditions for the payment of tax.
Section 2H. 06. Surcharge for Late Payment, Failure to File Return or Filing of
Fraudulent Return. Failure to pay the tax imposed herein within the time required; failure to
file a return and remit the taxes withheld within the time required or filing a fraudulent return,
shall subject the taxpayer 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 original tax
due, without prejudice to the imposition of other penalties prescribed in the Code.
Section 2H. 07. Interest on Unpaid Tax. In addition to the surcharge imposed in the
preceding Section, there shall be imposed an interest of "two percent (2%) per month" upon the
Section 2H. 08. Administrative Provisions.
a] Filing of Return. Upon payment of the tax due, the proprietor, lessee, or operator of
the amusement place shall submit a return containing the abstract of the number of tickets sold
and unsold; distributed or undistributed; the kind of tickets, quantity and serial numbers with their
corresponding admission prices; and the gross receipts from admission fees corresponding to the
period under report.
b] Form of Tickets. The proprietor, lessee or operator of an amusement place where
payment of a fee is required for admission, shall provide tickets which shall be serially numbered,
indicating therein the name of the amusement place and the admission price. The serial number
must be printed on both ends of the ticket such that when divided into two upon being presented
for admission, the serial number shall appear on both parts. The gatekeeper shall drop one-half of
the torn ticket in a locked box or receptacle and the other half to be returned to the customer. The
box or receptacle shall only be opened in the presence of a representative from the City
Treasurers Office.
c] Registration of Tickets. All admission tickets which shall be sold to the public must
first be registered with the office of the City Treasurer. Upon presentation of the tickets, the
Treasurer concerned shall stamp them with the seal of his office. It shall be unlawful for any
proprietor, lessee or operator of an amusement place to issue, or cause the issuance, to the
customer or patrons of such establishment any unregistered tickets.
d] Verification of Tickets. The City Treasurer shall, whenever necessary, post his duly
authorized inspector at the gates of amusement places for the purpose of verifying whether the
tickets sold, being sold, are registered with the aforesaid office.
Section 2H. 09. Applicability Clause. All other matters relating to the operation of
amusement places or establishments shall be governed by pertinent laws and ordinances and their
applicable rules and regulations.
Section 2H. 10. Penalty. Any violation of the provisions of this Article shall be punished
(P5,000.00) Pesos or imprisonment of not less than one (1) month but not exceeding (6) moths, or
both such fine and imprisonment, at the discretion of the Court.
ARTICLE I Tax on Delivery Trucks, Vans and
other Delivery Motor Vehicles.
Section 2I. 01. Imposition of Tax. There is hereby levied an annual fixed tax for every
truck, van or any motor vehicle used by manufacturers, producers, wholesalers, dealer or retailers
in the delivery or distribution of distilled spirits, fermented liquors, soft drinks, cigars and
cigarettes, and other products to sales outlets, or customers, whether directly or indirectly, within
this City in the amount prescribed hereunder:
ANNUAL FIXED TAX
1] For the delivery or distribution of distilled spirits, fermented liquors, soft drinks, cigars
or cigarettes:
Annual Tax
a) For each delivery truck with
ten (10) wheels or more
825.00
b) For each delivery truck with

less than ten (10) wheels
770.00
c) For each delivery van, AUV,

jeepney or similar vehicles
660.00
2] For the delivery of products, goods or commodities other than those mentioned above:
Annual Tax
715.00

660.00
d)
e)
For each delivery van, AUV,

Jeepney or similar vehicles
For each motorcycle or tricycle
550.00
100.00
Section 2I. 02. Exemption from the Tax on Peddlers. The manufacturers, producers,
wholesalers, dealers and retailers referred in Section 21.01 hereof shall be exempt from the tax on
peddlers imposed by Section 2J.02 (J) of this Code.
Section 2I. 03. Time of Payment. The tax imposed by this Article shall be payable
annually to the City Treasurer or his duly authorized representative on or before the 20th day of
January of every year.
Any person who will utilize delivery vehicles subjects of this Article in his business after
January 20 shall pay the full amount of the tax herein imposed even if the business is newlystarted.
Section 2I. 04. Surcharge for Late Payment.
Failure to pay the tax imposed in this Article within the time required shall subject the
taxpayer to a surcharge of twenty-five percent (25%) of the original amount of tax due, such
surcharge to be paid at the time and in the same manner as the original tax due.
Section 2I. 05. Interest on unpaid tax. In addition to the surcharge imposed in the
preceding Section, there shall be imposed an interest of "two percent (2%) per month" upon the
Section 2I. 06. Administrative Provisions.
1] The City Treasurer before accepting payment of the tax imposed herein shall require
the presentation of the Mayors Permit and a copy of the Certificate of Registration of the motor
vehicles being used, or to be used, in the delivery business.
2] The official receipts, or a xerox copy thereof, for the payment of the tax shall at all
times be carried in the motor vehicle for which such tax has been paid.
3] Any person who is engaged in any business utilizing motor vehicles such as trucks,
vans, jeepneys, AUVs and similar kinds in the delivery or distribution of whatever kinds of
products, goods or merchandise in this City shall first secure a permit therefore from the City
Mayor before engaging in such kind of undertaking.
Section 2I. 07. Penalty. Any violation of the provision of this Article shall be punished
by a fine but not more than One Thousand (P1,000.00) Pesos but not exceeding Five Thousand
(P5,000.00) Pesos or imprisonment of not less than one (1) month but not exceeding (6) months,
or both such fine and imprisonment, at the discretion of the court.
ARTICLE
J Business Tax
Section 2J. 01. Definitions. When used in this Article, the term:
ADVERTISING AGENCY - includes all persons who are engaged in the business of
advertising for others by means of billboards, posters, placards, notices, signs, directories,
pamphlets, leaflets, handbills, electronic neon lights, airplanes, balloons or other media, whether
in pictorial or reading form.
BARS - include beer gardens or places where intoxicating and fermented liquors or malts
are sold, disposed of, or given away for compensation, even without foods where the services of
the hostesses and or waitresses are employed, and where customers are entertained by occasional
dancing to music not rendered by a regular dance orchestra or musicians hired for the purpose,
otherwise, the place shall classified as a dance hall or night club. A cocktail lounge is
considered a bar even if there are no hostesses or waitresses to entertain the customers.
BREWER - includes all persons who manufacture fermented liquor of any description for
sale or delivery to others but does not include manufacture of tuba, basi, tapuy or similar
domestic fermented liquors, whose daily production does not exceed Two hundred (200) gauge
liters.
BUSINESS AGENTS - (Agente de Negocios) includes all persons who act as agents of
others in the transaction of business with any public officer, as well those who conduct collecting,
advertising, employment, or private detective agencies.
CABARET/DANCE HALL - includes any place or establishment where dancing is
permitted to the public in consideration of any admission, entrance, or any other fee paid on,
before or after the dancing, and where professional hostesses or dancers are employed.
CARINDERIA - refers to any public eating place where cooked foods are served at a
price.
COCKPITS - includes any place, compound, building or portion thereof, where
cockfights are held whether or not money bets are held on the result of such cockfights.
COLLECTING AGENCY - includes any person other than a practicing Attorney- atLaw engaged in the business of collecting or suing debts or liabilities placed in his hands for
said collection or suit, by subscribers or customers applying and paying therefore; while a
mercantile agency is any person engaged in the business of gathering information as to the
financial standing ability or credit of persons engaged in the business and reporting the same to
the subscribers or to customers applying and paying therefor.
COMPOUNDER - comprises every person who, without rectifying, purifying, or
refining, distilled spirits, shall by mixing such spirits, wine or other liquor with any material
except water, manufacture any intoxicating beverage whatever.
GENERAL ENGINEERING CONTRACTOR - is a person whose principal contracting
business in connection with fixed works requiring specialized engineering knowledge and skill,
including the following division or subjects: irrigation, drainage, water power, water supply, flood
control, inland waterways, harbors, dock, wharves, shipyards and ports, dams, hydro-electric
projects, levees, river control and reclamation works, railroads, highways, streets and roads,
bridges, overpasses, underpasses and other similar works; pipelines and other system for the
transmission of petroleum and other liquid or gaseous substances; land levelling and earth
moving projects, excavating, grading, trenching, paving and surfacing works.
GENERAL BUILDING CONTRACTOR - is a person whose principal contracting
business is in connection with any structure build, being built, or to be built for the support,
shelter and enclosure of persons, animals, chattels or movable property of any kind, requiring in
its construction the use of more than two unrelated building trades or crafts, or to do or
superintendent the whole of any part thereof. Such structure includes sewers and sewerage
disposal plants and system, parks, playgrounds and other recreational works, refineries, chemical
plants and similar industrial plants requiring specialized engineering knowledge and skill, power
houses, power plants and other utility plants and installations, mines and metalurgical plants,
cements and concrete works in connection with the above-mentioned fixed works.
A person who merely furnishes materials or supplies without fabricating them into or
consuming them in the performance of the work of the general building contractor does not
necessarily fall within this definition.
SPECIALTY CONTRACTOR - is a person whose operations pertain to the performance
of construction work requiring special skills and whose principal contracting business involves
the use of specialized building trades and crafts.
DISTILLER OF SPIRITS - comprise all who distill spirituous liquors by original and
continuous distillation from mash, wort, wash, sap or syrup through continuous closed vessels
and pipes until the manufacture thereof is complete.
GROSS RECEIPTS - includes all monies and properties received in consideration of
services rendered or articles sold, exchanged or leased, without any deduction, or the whole
amount of the receipt of the business before the cost of production is deducted therefrom.
HOTEL - includes any house or building or portion thereof in which any person or
persons may be regularly harbored or received as transient or guests. A hotel shall be considered
as living quarters and shall have the privilege to accept any number of guests and to serve food to
the guest therein.
IMPORTER - means any person who brings articles, goods from abroad for unloading
therein or which after such entry are consumed herein or incorporated into the general mass of
property in the Philippines. In the case of tax free articles brought or imported into the Philippines
by persons, entities or agencies exempt from tax are subsequently sold, transferred or exchanged
in the Philippines to non-exempt private persons or entities, the purchaser or recipient shall be
considered as importer thereof.
INDEPENDENT WHOLESALER - means any person other than a manufacturer,
producer or importer, who buys commodities for resale to persons other than the end-users
regardless of the quantity of the transaction.
LENDING INVESTOR - includes all persons who make a practice of lending money for
themselves or others at interests.
LEVY - means imposition or collection of 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.
LODGING HOUSE - includes any house or building, or portion thereof, in which any
person or persons may be regularly harbored or received as transient for compensation. Taverns
or inns shall be considered as lodging houses.
MANUFACTURERS OF CIGARS OR CIGARETTES - include those whose business is
to make or manufacture cigar or cigarettes or both for sale or who employ others to make or
manufacture cigar or cigarettes for sale; but the term does not include artisans or apprentices
employed to make cigar or cigarettes from materials supplied by the employer, the latter being
lawfully engaged in the manufacture of cigars and cigarettes.
MANUFACTURER OF TOBACCO - includes every person whose business is to
manufacture tobacco or snuff, whether such manufacture be by cutting, pressing, grinding or
rubbing any raw or leaf tobacco, or otherwise preparing raw or leaf tobacco, or manufactured or
partially manufactured tobacco or snuff, or putting up for consumption scraps, refuse, or stems of
tobacco resulting from any waste by sifting, twisting, screening, or by any other process.
MONEY SHOP - is an extension service unit of a banking institution usually operating in
public markets with authority to accept money for deposit and extend short-term loans for
specific purposes.
MOTEL - includes any house or building or portion thereof in which person or persons
may be regularly harbored or received as transient or guests which is provided with a common
enclosed garage or individually enclosed garage where such transients or guests may park their
motor vehicles.
PAWNBROKERS - includes every person engaged in granting loans or deposits or
pledges of personal property on the condition of returning the same at stipulated prices,
displaying at his place of business their gilts or yellow balls or exhibiting a sign for money to
loan on personal property or deposit or pledge.
PRIVILEGE - means a right or immunity granted as a peculiar benefit, advantage or
favor.
REAL ESTATE DEALER - includes any person engaged in the business of buying,
selling, exchanging, or renting property as principal and holding himself out as a full or part-time
dealer in real estate or as an owner of rental property or properties rented or offered to rent for an
aggregate amount of One Thousand Pesos (P1,000) or more a year. Any person shall be
considered as engaged in the business as a real estate dealer by the mere fact that he is the owner
or sub-lessor of property rented or offered to rent for an aggregate amount of One Thousand Peso
(P1,000) or more a year. An owner of sugar lands subject to a tax under Commonwealth Act
Numbered Five Hundred Sixty-Seven (CA 567) shall not be considered as a real estate dealer
under this definition.
RECTIFIER - comprises every person who rectifies, purifies, or refines distilled spirits
or wines by any process other than by original and continuous distillation from mash, wort, sap or
syrup through continuous closed vessels and pipes until the manufacture thereof is complete.
Every wholesale or retail liquor dealer who has in his possession any still or mash tub, or who
keeps any other apparatus for the purpose of distilling spirits, shall be regarded as a rectifier and
as being engaged in the business of rectifying.
RESTAURANT - refers to any place, which provide food to the public and accept orders
form them at a price. This term includes food caterers.
RETAILER DEALER IN FERMENTED LIQUOR - includes every person except retail
dealer in tuba, basi, tapuy, who for himself or on commission sells or offers for sale fermented
liquors on quantities of Five (5) liters or less at any one time and not for resale.
RETAIL LEAF TOBACCO DEALER - includes every person, for himself or on
commission, sells leaf tobacco or offers the same for sale to any person except a registered dealer
in leaf tobacco or a manufacturer of cigar, cigarette or manufactured tobacco, but the term does
not include a planter or producer so far as it concerns the sale of leaf tobacco of his own
production.
RETAIL TOBACCO DEALER- includes every person who, for himself or on
commission, sells or offers for sale not more than Two Hundred (200) cigars, not more than Eight
Hundred (800) cigarettes, or more than Five (5) kilograms of manufactured tobacco at any one
time and not for sale.
RETAIL VINO DEALER - comprehends every person, who for himself or on
commission, sell or offers for sale only domestic distilled spirits in quantities of Five (5) liters or
less at any one time and not for resale.
REVENUE - includes taxes, fees and charges that a state or its political subdivision
collects and receives into the treasury for public purposes.
SERVICE - means the duties, work, or function performed or discharged by the
government officer, or by any person contracted by the government as the case may be.
TAX - means an enforced contribution usually monetary in form, levied by the lawmaking body on person and property subject to its jurisdiction for the precise purpose of
supporting government needs.
WHOLESALE DEALER OF FERMENTED LIQUORS - means anyone who for
himself on commission, sells or offers for sale fermented liquors in large quantities of not less
than Five (5) liters at any one time, or who sells or offers for sale such fermented liquors
(excluding tuba, basi, tapuy, and similar domestic fermented liquors) for the purpose of resale,
regardless of quantity.
WHOLESALE DEALER OF DISTILLED SPIRITS AND WINES - comprehends
every person who for himself or on commission, sell or offers for sale wines or distilled spirits in
large quantities of not less than Five (5) liters at any one time or who sells or offers the same for
sale for the purpose of resale irrespective of quantity.
WHOLESALE TOBACCO DEALER - comprehends every person, who for himself or
on commission, sells or offers for sale cigars, cigarettes or manufacture tobacco in large
quantities of not less than Two Hundred (200) cigars. Eight Hundred (800) cigarettes or Five (5)
kilograms of manufactured tobacco at any one time or who sells or offers the same for the
purpose of resale regardless of quantity.
Section 2J. 02. Imposition of Tax. There is hereby levied an annual tax on the business
mentioned in this Article at rates prescribed therefor. The tax is payable for every distinct
establishment and one line of business or activity does not become exempt by being conducted
with some other business or activity for which such a tax has been paid.
[A] ON MANUFACURERS, ASSEMBLERS, REPACKERS, PROCESSORS,

BREWERS, DISTILLER, RECTIFIERS, AND COMPOUNDERS OF
LIQUORS, DISTILLED SPIRITS AND WINES OR MANUFACTURERS OF
ANY ARTICLE OF COMMERCE OF WHATEVER KIND OR NATURE, IN
ACCORDANCE WITH THE FOLLOWING SCHEDULE:
WITH GROSS SALES OR RECEIPTS
FOR THE PRECEDING CALENDAR
YEAR IN THE AMOUNT OF:
Less than
10,000 or more but less than
750,000.or more but less than
1,000,000 or more but less than
6,500,000 or more
ANNUAL TAX
P10,000
15,000
20,000
30,000
40,000
50,000
75,000
100,000
150,000
200,000
300,000
500,000
750,000
1,000,000
2,000,000
3,000,000
4,000,000
5,000,000
6,500,000
272.25
363.00
498.30
726.00
1,089.00
1,361.25
2,178.00
2,722.50
3,630.00
4,537.50
6,352.50
9,075.00
13,200.00
16,500.00
22,687.50
27,225.00
32,670.00
38,115.00
40,218.75
40,218.75 plus
.0061875 over 6,500,000
Provided, that the preceding rates shall apply only to the amount of domestic sales of
manufacturers, assemblers, repackers, processors, brewers, distillers, rectifiers and compounders
of liquor, distilled spirits and wines or manufacturers of any article of commerce of whatever kind
or nature other than those classified as "essential commodities" as enumerated under Section
2J.02 (Item C) of this Article.
Provided further, that the businesses enumerated in Section 2J.02(A) shall no longer be
subject to the tax on wholesaler, distributors, or dealers as provided under Section 2J.02 (Item B)
of this Article.
[B] ON WHOLESALER, DISTRIBUTORS OR DEALERS IN ANY ARTICLE OF
COMMERCE OF WHATEVER KIND OR NATURE IN ACCORDANCE
WITH THE FOLLOWING SCHEDULE:
Less than
ANNUAL TAX
P1,000
2,000
3,000
4,000
5,000
6,000
7,000
8,000
10,000
15,000
20,000
29.70
54.45
82.50
118.80
165.00
199.65
235.95
272.25
308.55
363.00
453.75

2,000,000 or more
30,000
40,000
50,000
75,000
100,000
150,000
200,000
300,000
500,000
750,000
1,000,000
2,000,000
544.50
726.00
1,089.00
1,633.50
2,178.00
3,085.50
3,993.00
5,445.00
7,260.00
10,890.00
14,520.00
16,500.00
16,500.00 plus
eighty two & one-half
percent of one percent
(82% of 1%) over
2,000,000.00 (amount
x .00825)
Provided, that the preceding imposition shall no longer be applied to the business already
subject to the "tax on manufacturers, assemblers, repackers, processors, brewers, distillers,
rectifiers and compounders of liquors, distilled spirits and wines or manufacturer of any article of
commerce of whatever kind or nature".
[C] ON EXPORTERS, MANUFACTURERS, MILLERS, REPACKERS OR
PRODUCERS OF ESSENTIAL COMMODITIES ENUMERATED
HEREUNDER THE RATE OF TAX SHALL BE IN ACCORDANCE WITH
THE FOLLOWING SCHEDULE:
1] Rice and corn;
2] Wheat or cassava flour, meat, dairy products, locally
manufactured, processed or preserved foods, sugar, salt and other
agricultural, marine and fresh water products, whether in their original state
or not;
3] Cooking oil and cooking gas;
4] Laundry soap, detergents and medicines;
5] Agricultural implements, equipment and post harvest
facilities, fertilizers, pesticides, insecticides and other farm inputs;
6] Poultry feeds and other animal feeds;
7] School Supplies; and
8] Cement
Less than
100,000or more but less than
ANNUAL TAX
10,000
15,000
20,000
30,000
40,000
50,000
75,000
100,000
150,000
200,000
300,000
500,000
750,000
1,000,000
2,000,000
3,000,000
4,000,000
5,000,000
136.15
181.50
249.15
363.00
544.50
680.65
1,089.00
1,361.25
1,815.00
2,268.75
3,176.25
4,537.50
6,600.00
8,250.00
11,343.75
13,612.50
16,335.00
18,975.00

6,500,000or more
6,500,000
23,450.90
23,450.90 plus
.0030525 over 6,500,000
For purposes of this Section, the term exporters shall refer to those who are principally
engaged in the business of exporting goods and merchandise, as well as manufacturers and
producers whose goods or products are both sold domestically and abroad. The amount of export
sales shall be excluded from the total sales and shall be subject to thereat prescribed above.
[D]
ON WHOLESALER, DISTRIBUTORS OR DEALERS OF ESSENTIAL

COMMODITIES ENUMERATED UNDER SECTION 2J.02 (Item C) THE
RATE OF TAX SHALL BE IN ACCORDANCE WITH THE FOLLOWING
SCHEDULE:

Less than
2,000,000 or more
[E]
ANNUAL TAX
P 1,000
2,000
3,000
4,000
5,000
6,000
7,000
8,000
10,000
15,000
20,000
30,000
40,000
50,000
75,000
100,000
150,000
200,000
300,000
500,000
750,000
1,000,000
2,000,000
14.85
27.25
41.25
55.00
82.50
99.85
118.00
136.15
154.30
181.50
226.90
272.25
363.00
544.50
816.75
1,089.00
1,542.75
1,996.50
2,755.50
3,630.00
5,445.00
7,260.00
8,250.00
8,250.00 plus
forty one and one-fourth
percent of
one percent(41 % of
1%) over 2,000,000
(amount x .004125)
ON RETAILERS OF ESSENTIAL COMMODITIES ENUMERATED UNDER

SECTION
2J.02
(Item C)
THE RATE OF TAX SHALL BE IN

P 400,000 or less
More than P 400,000
ANNUAL TAX
1.375% (.01375)
P5,500.00 plus
1.1% in excess of P400,000
Provided, that if the retail business is located in a legally constituted barangay and the
amount of annual gross sales or receipts does not exceed Fifty Thousand Pesos (P50,000.00) the
barangay concerned shall have exclusive power to levy the corresponding business tax at the rate
prescribed in a barangay ordinance duly enacted for that purpose.
[F] ON RETAILERS OF ALL OTHER COMMODITIES NOT CLASSIFIED AS

ESSENTIAL COMMODITIES EXCLU-DING RETAIL DEALERS IN
LIQUORS OR WINES AND CIGARS OR CIGARETTES.
P 400,000 or less
More than P 400,000
ANNUAL TAX
2.2% (0.022)
P8,800 plus 1.925%
in excess of P400,000
Provided, that if the retail business is located in a legally recognized barangay and the
amount of annual gross sales or receipts does not exceed Fifty Thousand Pesos (P50,000.00) the
barangay concerned shall have exclusive power to levy the corresponding business tax at the rate
prescribed in a barangay ordinance duly enacted for that purpose.
[G]
ON
CONTRACTORS
AND INDEPENDENT CONTRACTORS
INCLUDING, BUT NOT LIMITED, TO THE FOLLOWING:
Dry-cleaning or dyeing establishments, steam laundries
and laundries using washing machines;
Barber shops
Battery charging shops;
Beauty parlors;
Business agents;
Cinematographic film owners, lessors and distributors;
Commercial and immigration brokers;
Engraving, plating and plastic lamination establishment;
Filling, demolition and salvage works contractor;
Funeral parlors;
Furniture shops;
General engineering, general building and specialty
contractors as defined under applicable laws;
House and/or sign painters;
Massage clinics/sauna, turkish and swedish baths;
Master plumbers;
Milliners and hatters;
Parking lots or establishments for parking purposes;
Persons engaged in the installation of water system and gas
or electric light, heat or power;
Photographic studios
Printers, bookbinders, lithographers;
Private Detective or watchman agencies;
Proprietors or operators of dockyards;
Proprietors or operators of hotels, motel and lodging
Houses;
Proprietors or operators of mine drilling apparatus;
Proprietors or operators of smelting plants;
Publishers except those engaged in the publication or printing of any newspapers,
magazines, review or bulletin which appears at regular intervals with fixed prices
for subscription and sale which is not devoted principally to the publication of
advertisements;
Recapping shops;
Repainting shops of motor vehicle and heavy equipment;
Repair or welding shops of motor vehicle and heavy
equipment
Repair shops for any kind of mechanical and electric
devices, instruments, apparatus or furniture;
Sawmills under contract to saw or cut logs belonging to others;
Shoe repair shops;
Shops for planing or surfacing and recutting of lumber;

Slenderizing and body building saloons;
Smiths (blacksmiths, goldsmith, silversmith, keysmith, locksmiths or tinsmiths );
Tailoring or dress shops; modiste shops; haberdashery shops;
Upholstery shops;
Vulcanizing shops;
Warehousing or forwarding services;
Washing or greasing shops;
Other similar establishments.
The rate of tax shall be in accordance with the following schedule:
Less than
2 Million or more
ANNUAL TAX
P 5,000
10,000
15,000
20,000
30,000
40,000
50,000
75,000
100,000
150,000
200,000
250,000
300,000
400,000
500,000
750,000
1,000,000
2,000,000
45.40
101.65
172.45
272.25
453.75
635.25
907.50
1,452.00
2,178.00
3,267.00
4,356.00
5,989.50
7,623.00
10,164.00
13,612.50
15,262.50
16,912.50
18,975.00
18,975.00 plus eighty
two and one half
percent of one percent
(82 % of 1%) over 2
million (amount x .
00825)
[H] ON OTHER KINDS OF CONTRACTORS AND INDEPENDENT

CONTRACTORS OR PERSONS (NATURAL OR JURIDICAL)
RENDERING OR OFFERING TO RENDER SERVICES FOR-A-FEE
INCLUDING, BUT NOT LIMITED TO THE FOLLOWING:
Actuarial or appraising offices;
Advertising agencies;
Arrastre and other stevedoring services
Belt and buckle shops;
Brokering offices (real estate brokers, customs brokers
and similar ones);
Business management firms / offices;
Carpentry shops;
Communications or wire services (radio, telegraph, telefax, etc.);
Computer or electronic repair centers or shops;
Consultancy firms / offices;
Drafting or fine arts shops; painting or sign shops;
Employment agencies;
Engineering offices rendering services on architectural, civil,
chemical,
electrical, mechanical, mining, sanitary, agricultural, geodetic, electronics,
communications and the like;
Flower shops not engaged in wholesale or retail but

rendering services upon order of customers;
Freight services; trucking services;
House painting shops/house wiring shops;
Ice and cold storage for-a-fee;
Interior decoration offices or shops;
Judo-karate gyms for-a-fee;
Landscaping contracting offices or shops;
Lathe machine shops;
Operators of dancing, driving, judo-karate schools;
Perma-press shop;
Private hospitals and private educational institutions except those non-profit and
non-stock;
Promotion offices or agencies; promoters of shows, games or performances;
Recopying or duplicating, xerox copying or mimeographing services;
Rental agencies/offices/shops renting out for-a-fee machines apparatuses,
equipment, contrivances, bicycles, trucks, cars, farm tractors, heavy equipment,
electronic devices, tapes, furniture and similar kinds;
Repair centers/shops for home appliances;
Rental agencies/offices/shops;
Repair center/shops for medical equipment;
Repair shops for computers and other electronics equipment;
Sculpture shops;
Service stations for motor vehicles;
Transportation terminals for-a-fee;
Vaciador shops;
Video coverage services;
Watch repair centers or shops;
Other similar establishment rendering or offering to render services for-a-fee.
The rate of tax shall be in accordance with the following schedule.
Less than
2,000,000 or more
ANNUAL TAX
P 5,000
10,000
15,000
20,000
30,000
40,000
50,000
75,000
100,000
150,000
200,000
250,000
300,000
400,000
500,000
750,000
1,000,000
2,000,000
45.40
101.65
172.45
272.25
453.75
635.25
907.50
1,452.00
2,178.00
3,267.00
4,356.00
5,989.50
7,623.00
10,164.00
13,612.50
15,262.50
16,912.50
18,975.00
18,975.00 plus eighty
two and one half percent
of one percent
(82 % of 1%) over 2
million (amount x .
00825)
[I] ON BANKS AND OTHER FINANCIAL INSTITUTIONS INCLUDING NONBANK INTERMEDIARIES, LENDING INVESTORS, FINANCE AND
INVESTMENTS
COMPANIES,
PAWNSHOPS,
MONEYSHOPS,
INSURANCE COMPANIES, STOCK MARKETS, STOCK BROKERS, AND
DEALERS IN SECURITIES AND FOREIGN
EXCHANGE,
EDUCATIONAL PLAN AGENCIES, HEALTH PLAN AGENCIES, AND
MEMORIAL OR LIFE PLAN AGENCIES.
WITH GROSS RECEIPTS FOR
THE PRECEDING CALENDAR
ANNUAL TAX
P 1 Million or less
Fifty five percent of one percent

(55% of 1%)(.0055)
More than P1 Million
Sixty and one half percent of one

percent (60 % of 1%)(.00605)
Provided, that except for the gross receipts derived from interests, commissions and
discounts from lending activities, income from financial leasing, dividends, rentals on property
and profits from exchange or sale of property and insurance premium no other kind of income
and receipts of banks and financial institutions shall be included in the computation of the tax due
thereon.
[J] ON PEDDLERS ENGAGED IN
SALE OF ANY MERCHANDISE
OR ARTICLE OF COMMERCE
ANNUAL TAX
Eighty two pesos and fifty
centavos/peddler (P82.50)
[K] ON PRIVATELY-OWNED PUBLIC MARKETS:

P 1 Million or less
ANNUAL TAX
(55% of 1%)(.0055)
sixty and one half percent of one
percent (60 % of 1%) (.00605)
[L] ON SUBDIVISION OPERATORS OR REAL ESTATE DEVELOPERS:

P 1 Million or less
[M]
ANNUAL TAX
(55% of 1%) (.0055)
percent (601/2% of 1%) (.00605)
ON LESSOR OF REAL ESTATE INCLUDING

APARTMENTS:

ANNUAL TAX
P 1 Million or less
1.65% (.0165)
More than P 1 Million
2.2% (.022)
[N] ON PRIVATE CEMETERIES OR MEMORIAL PARKS:

ANNUAL TAX
P 1 Million or less

(55% of 1%) (.0055)
percent (60 % of 1%) (.00605)

[O]
ON OPERATORS OF BOARDING HOUSES:

P 1 Million or less
[P]
ANNUAL TAX
(55% of 1%) (.0055)
percent (60 % of 1%) (.00605)
ON MILLERS OF COMMODITIES OTHER THAN RICE AND CORN

AND ON OPERATORS OF COFFEE, COCONUT
OR
MEAT
GRINDERS:

P 1 Million or less
ANNUAL TAX
One and three-fourth percent
(1 %)(.0175)
2.2% (.022)
Provided, that rice and corn millers who are also engaged in the business of wholesaling
and retailing of said cereals shall also secure a Mayors Permit before engaging in retailing and
wholesaling apart from the permit granted to them as rice and corn millers or operators of rice
and corn mills. They should have also a separate store space accessible to the public with a
signboard announcing that they are retailer or wholesaler of said cereals. And, finally, they
should possess the necessary documents required of them by the National Food Authority.
[Q] TAX ON COCKFIGHT PROMOTER:
P
[R]
500.00 per day of ordinary cockfight;

4,000.00 per day during "derby" cockfight irrespective
of the number of cocks involved in the derby.
P 550.00
4,400.00
ON OPERATORS OF AMUSEMENT PLACES WHEREIN THE

CUSTOMERS THEREOF ACTIVELY PARTICIPATE INCLUDING, BUT
NOT LIMITED TO, THE FOLLOWING:
Bar or Cocktail Lounge including beer gardens , beerhouses, disco pub, pub
house and similar establishments.
Boxing Stadium; Coliseum; sports Arena or similar establishments; sports contest
promoters;
Billiard or pool hall;
Cabaret or dance hall; dance studio/dancing schools
Circuses; carnival; merry-go-round; roller coasters; ferries wheel; swings; shooting

galleries and other similar establishments;
Day club and night club;
Day club or night club;
Pelota court for-a-fee;
Race track for-a-fee;
Resorts ( inland resorts or beach resorts )
Skating rink for-a-fee;
Swimming pool or bathhouses for-a-fee;
Tennis court for-a-fee;
Other similar establishment or amusement places.
The rate of tax to be collected from the aforementioned businesses or trade activities shall
be in accordance with the following schedule:
ANNUAL TAX
P 1 Million or less
1.65% of 1% .0165)

[S]
1.925% (.01925)
ON OPERATORS OF THEATERS AND CINEMAHOUSES;

VIDEOMOVIEHOUSES UTILIZING BETA, VHS, JVC, LASER-DISCS
PLAYERS OR SIMILAR APPARATUS; AND OTHER SHOWHOUSES
WHICH ARE OPEN TO THE PUBLIC FOR-A-FEE:

ANNUAL TAX
P 1 Million or less

(55% of 1%(.0055)
[T]
Sixty and one half percent of one

percent (60 % of 1%)(.00605)
ON PROPRIETORS OF AMUSEMENT DEVICES FOR-A-FEE

INCLUDING, BUT NOT LIMITED TO, THE FOLLOWING:
Jukebox Machine
Family Home Computer
Game and Watch Devices
Slot machines not classified as gambling devices
Other amusement devices
The rate of tax shall be in accordance with the following schedule:

WITH GROSS RECEIPTS OR SALES
P 1 Million or less
ANNUAL TAX
(55% of 1%) (.0055)
sixty percent of one percent (60% of 1%)
(.006)
[U] ON CAFES, CAFETERIAS, ICE CREAM AND OTHER REFRESHMENT

PARLORS, RESTAURANTS, CARINDERIAS, PANCITERIAS, SODA
FOUNTAIN BARS AND SIMILAR ESTABLISHMENTS INCLUDING

FOOD CATERERS.
ANNUAL TAX
P 1 Million or less
1.65% (.0165)
1.925 % (.01925)
[V] ON RETAIL DEALERS OR RETAILERS IN LIQUORS OR WINES

WHETHER IMPORTED FROM OTHER COUNTRIES OR LOCALLY
MANUFACTURED INCLUDING FERMENTED LIQUORS (BEERS),
VINO LIQUORS, TUBA, BASI AND OTHER DISTILLED SPIRITS NOT
CLASSIFIED AS DENATURED ALCOHOL:
P 1 Million or less
[W]
ANNUAL TAX
1.925% (.01925)
2.2% (.022)
ON RETAIL DEALERS/OR RETAILERS OF TOBACCO OR

SNUFF INCLUDING CIGARS AND CIGARETTES:

P 1 Million or less
ANNUAL TAX
1.925% (.01925)
2.2% (.022)
Provided, that if the retail business is located in legally constituted barangay and the
amount of gross sales or receipts does not exceed FIFTY THOUSAND (P50,000.00) PESOS,
the barangay concerned shall have the exclusive power to levy the corresponding business tax at
the rate prescribed in a barangay ordinance duly enacted for that purpose.
[X] ON VIDEO TAPE RENTAL ESTABLISHMENTS
P 1 Million or less
ANNUAL TAX
1.925% (.01925)
2.2% (.022)
Section 2J. 03. Time of Payment and Accrual of Tax. Unless otherwise specifically
provided in this Article, the tax imposed herein shall accrue on the first day of January of each
year as regards subjects then liable therefore and the same may be paid in quarterly installments
within the first twenty (20) days of January and of each subsequent quarters.
The Sangguniang Panlungsod, however, thru a resolution, may extend the time of
payment of such tax without penalty or surcharge for a justifiable reason or cause, provided, that
the period of extension shall not exceed six (6) months.
Section 2J. 04. Collection of Taxes. The tax must be paid to, and collected by, the
City Treasurer or his duly authorized representative before any business or trade activity herein
specified can be lawfully begun or pursued and the tax shall be reckoned from the beginning of
the calendar year. When the business is abandoned, the tax shall not be exacted for a period
longer than the end of the calendar quarter. When the tax has been paid for a period longer than
the current quarter and the business, or trade activity, is abandoned, no refund of the tax
corresponding to the unexpired quarter shall be made.
For the purposes of collecting the taxes imposed herein, the City Treasurer may
designate the barangay treasurer as his deputy provided that the latter is properly bonded.
Section 2J. 05. Surcharge for Late Payment and Interest on Unpaid Taxes. Failure to
pay the tax prescribed in this Article within the time required shall subject the taxpayer to a
surcharge of Twenty-five percent (25%) of the original amount of tax due. Such surcharge shall
be paid at the same time and in the same manner as the original tax due.
In addition to the surcharge imposed herein, there shall be imposed an interest of Two
percent (2%) per month from the date it is due until it is fully paid, provided, that in no case
shall the total interest on the unpaid amount or a portion thereof exceed thirty-six (36) months.
Where an extension of time for the payment of the tax has been granted and the amount is
not paid in full prior to the expiration of the extension, the interest aforementioned shall be
collected on the unpaid amount from the date it becomes originally due until fully paid.
Section 2J. 06. Administrative Provisions; Rules and Regulations.
a]
Requirement. Any person who shall establish, operate or conduct any business,
trade or activity, mentioned in this Article in this City shall first obtain a Mayors
Permit and pay the fee therefor and the business tax imposed under this Article.
b]
Issuance and Posting of Official Receipt. The City Treasurer shall issue an official
receipt upon payment of the business tax. Issuance of the said official receipt shall
not relieve the taxpayer from any requirement imposed under existing ordinances,
rules and regulations of this City.
Every person issued an official receipt for the conduct of a business or undertaking shall
keep the same conspicuously posted in plain view at the place of business or undertaking. If the
individual has no fixed place of business or office he shall keep the official receipt in his person.
The receipt shall be produced upon demand by the City Mayor, City Treasurer, or their duly
authorized representatives.
In acknowledging payment of local taxes, fees and charges, it shall be the duty of the
City Treasurer or his deputies to indicate on the official receipt issued for the purpose, the
number of the corresponding local tax ordinance.
c]
Invoices or Receipts. All persons subject to the taxes on business, shall, for each
sale or transfer of merchandise or goods, or for services rendered, valued at Fifty
Pesos (P 50.00) or more at any one time, prepare and issue sales or commercial
invoices and receipts serially numbered with a duplicate, showing among others
things their names or style if any, and business address. The original copy of each
sales invoice or receipts shall be issued to the purchaser or customer and the
duplicate to be kept by the person subject to the said tax, in his place of business for
a period of five years. The receipt or invoices issued pursuant to the requirement of
the Bureau of Internal Revenue for determination of national internal revenue taxes
shall be sufficient for the purpose of this Code.
d]
Sworn Statement of Gross Receipts or Sales. Operators of business subject to the

taxes imposed herein shall submit a sworn statement of their capital investment
before the start of their business operations and upon application for a Mayors
permit to operate the business. Upon payment of tax levied in this Article, any
person engaged in business subject to the graduated fixed tax based on gross sales
and/or receipts shall submit sworn statement of his gross sales/receipts for the
preceding calendar year or quarter in such manner and form as may be prescribed by
the City Treasurer. Should the taxpayer fail to submit a sworn statement of gross
sales or receipts, for whatever reason, including, among others, that he failed to
provide himself with books, records and/or subsidiaries for his business, the City
Treasurer or his authorized representative may verify or assess the gross sales or
receipts of the taxpayer under the best available evidence upon which the tax may be
based.
If the business or undertaking is terminated, the official receipt issued for the
payment of the business tax therefor shall be surrendered to the City Treasurer and a
sworn statement of the gross sales and/or receipts of the current year or quarter shall
be submitted to the City Treasurer within thirty (30) days following the closure. Any
tax due shall first be paid before any business or undertaking is finally terminated.
e]
Issuance of Certification.
The City Treasurer may, upon presentation of
satisfactory proof that the original official receipt has been lost, stolen or destroyed,
issue a certification to the effect that the tax has been paid, indicating therein, the
number of the official receipt issued, upon payment of a fee of Ten Pesos
(P10.00).
f]
Transfer of Business to Other Location. Any business for which a City tax has
been paid by the person conducting it may be transferred and continued in any other
place within the territorial limits of this City without the payment of additional tax
during the period for which the payment of the tax was made.
g]
Death of Licenses. When any individual paying a business tax dies, and the
business is continued by a person interested in his estate, no additional payment
shall be required for the residue of the term for which the tax was paid.
h]
Retirement of Business. Any person, natural or juridical, subject to the tax on

businesses imposed herein shall, upon termination of the business, submit a sworn
statement of the gross sales or receipts for that particular calendar year.
For purposes hereof, termination shall mean that the business operations are stopped
completely. Any change in ownership, management and/or name of the business shall not
constitute termination as contemplated in this Article. Unless stated otherwise, assumption of the
business by any new owner or manager or re-registration of the same business under a new name
will only be considered by this City for record purposes in the course of the renewal of the permit
or license to operate the business.
The City Treasurer shall see to it that the payment of taxes of a business is not avoided by
the termination or retirement thereof. For this purpose, the following procedural guidelines shall
strictly be observed:
1]
The City Treasurer shall assign every application for termination of business to an
inspector in his office who shall go to the address of the business on record to verify if it is really
no longer operating. If the inspector finds that the business is simply placed under a new name,
manager and/or new owner, the City Treasurer shall recommend to the City Mayor the
disapproval of the application for the termination or retirement of said business. Accordingly,
the business continues to become liable for the payment of all taxes, fees and charges imposed
thereon under existing tax ordinance of this City; and
2]
In the case of a new owner to whom the business was transferred by sale or other
form of conveyance, said new owner shall be liable to pay the tax or fee for the transfer of the
business to him.
If it is found out that the retirement or termination of the business is legitimate, and the
tax due therefrom be less than the tax due for the current year based on the gross sales or receipts,
the difference in the amount of the tax shall be paid before the business is considered officially
retired or terminated.
The permit issued to a business retiring or terminating its operation shall be surrendered
to the City Treasurer who shall forthwith cancel the same and record such cancellation in his
books.
Section 2J. 07. Computation of Tax on Related or Combined Business. In case a

person, natural or juridical, operates or conducts two (2) or more related businesses mentioned
in this Article which are subject to the same rate of imposition, the tax shall be computed on the
basis of the combined total gross sales or receipts of the said two (2) or more related businesses.
If however, the businesses operated by one person are governed by separate tax
schedules or the rates of taxes are different, the taxable gross sales or receipts of each business
shall be reported independently and the tax thereon shall be computed on the basis of the
appropriate schedule.
Section 2J. 08. Newly-Started Business. In the case of newly-started business subject of
this Article, the tax shall be fixed by the quarter. The initial tax for the quarter in which the
business starts to operate shall be one-fourth of one-tenth of one percent (1/4 of 1/10 of 1%) of
the capital investment or Two Hundred (P200.00) Pesos, whichever is higher.
In the succeeding quarter or quarters, in case where the business opens before the last
quarter of the year, the tax shall be based on the gross sales or receipts for the preceding quarter
at one-fourth percent (1/4 %) of the taxes fixed therefor by the pertinent schedule.
In the succeeding calendar year, regardless of when the business starts, the tax shall be
based on the gross sales and/or receipts for the preceding calendar year or any fraction therefor,
as provided in the pertinent schedule.
Section 2J. 09. Situs of the Tax. The situs of the tax imposed in this Article shall be
determined in accordance with the following:
[A]
Definition of Terms
Principal Office - refers to the head or main office of the business appearing in the
pertinent documents submitted to the Securities and Exchange Commission, or the Department
of Trade and Industry, or other appropriate agencies, as the case may be.
The City or Municipality specifically mentioned in the articles of incorporation or
official registration papers as being the official address of said principal office shall be considered
as the situs thereof.
In case there is a transfer or relocation of the principal office to another Municipality or
City, it shall be the duty of the owner, operator or manager of the business to give due notice of
such transfer or relocation to the local chief executive of the City or Municipality concerned
within fifteen (15) days after such transfer or relocation is effected.
Branch or Sales Office a fixed place in a locality which conducts operations of the
business as an extension of the principal office. Offices used only as display areas of the products
where no stocks or items are stored for sale, although orders for the products may be received
thereat, are not branch or sales offices as herein contemplated. A warehouse which accepts
orders and/or issues sales invoices independent of a branch with sales office shall be considered
as a sales office.
Warehouse a building utilized for the storage of products for sale and from which
goods or merchandise are withdrawn for delivery to customers or dealers, or by persons acting in
behalf of the business. A warehouse that does not accept orders and/or issue sales invoices as
aforementioned shall not be considered a branch or sales office.
Plantation a tract of agricultural land planted to trees or seedlings whether fruit bearing
or not, uniformly spaced or seeded by broadcast methods or normally arranged to allow highest
production. For the purpose of this Article, inland fishing ground shall be considered as
plantation.
Experimental Farms agricultural lands utilized by a business or corporation to
conduct studies, test, researches or experiments involving agricultural, agri-business, marine or
aquatic, livestock, poultry, dairy and other similar products for the purpose of improving the
quality and quantity of goods or products. On-site sales in commercial quantity made in
experimental farms shall be similarly imposed the corresponding tax imposed herein.
[B]
Sales Allocation
[1] All sales made in this City where there is a branch or sales office or warehouse
shall be recorded in said branch or sales office or warehouse and the tax shall be payable to this
City where the same is located.
[2] In cases where there is no such branch, sales office or warehouse in this City where
the sale is made, the sale shall be recorded in the principal office along with the sales made by
said principal office and the tax shall accrue therein where said principal office is located.
[3]
In case where the factory, project office, plant or plantation in pursuit of
business is located in this City, seventy percent (70%) of all sales recorded in its principal office
shall be taxable by this City while the remaining thirty percent (30%) of all sales recorded therein
shall be taxable by the local government unit where the principal office is located.
[4]
In case a plantation or factory is located in a different place but either one of
them is located in this City, the seventy percent (70%) sales allocation mentioned above shall be
divided as follows:
Sixty percent (60%) to the local government unit where the
factory is located; and
Forty percent (40%) to the local government unit where the plantation is located.
[5]
In cases where there are two (2) or more factories, project offices, plants or
plantations located in different localities, the seventy percent (70%) sales allocation
aforementioned shall be pro-rated among the localities where such factories, project offices,
plants and plantations are located in proportion to their respective volumes of production during
the period for which the tax is due. In the case of project offices or service and other independent
contractors, the term production shall refer to the cost of projects actually undertaken during
the tax period.
[6]
The sales allocation mentioned herein shall be applied irrespective of whether or
not sales are made in the locality where the factory, project office, plant or plantation is located.
In case of sales made by the factory, project office, plant or plantation, the same shall be
covered by subparagraphs [1] or [2] hereof.
[7]
In case of manufacturers or producers which engage the services of an
independent contractor to produce or manufacture some of their products these rules on situs of
taxation shall apply except that the factory or plant and warehouse of the contractor utilized for
the production and storage of the manufacturers products shall be considered as the factory or
plant and warehouse of the manufacturer.
[C]
Port of Loading
[1]
If this City is only the port of loading of the businesses mentioned in this Article,
the tax imposed therein shall not be collected by the City Treasurer, unless the exporter maintains
its principal office, a branch, sales office or warehouse, factory, plant, or plantation in this
City.
[D] Sales Made by Route Truck Vans or Vehicles.
[1]
For routes sales made in this City where a manufacturer, producer, wholesaler,
retailer, or dealer has a branch or sales office or warehouse, the sales shall be recorded in the
branch, sales office or warehouse and the tax due thereon shall be paid to this City where such
branch, sales office or warehouse is located.
[2] For route sales made in this City where a manufacturer, producer, wholesaler,
retailer or dealer has no branch, sales office or warehouse, the sales shall be recorded in the
branch, sales office or warehouse from where the route trucks withdraw their products for sale
and the tax due thereon shall be paid to the local government unit where such branch, sales office
or warehouse is located.
Section 2J. 10. Exemptions. Countryside and Barangay Business Enterprises (CBBE)
duly registered under R.A. 6810; Cooperatives duly registered under R.A. 6938; and business
enterprises certified by the Board of Investments as pioneer or non-pioneer for a period of six (6)
and four (4) years, respectively from the date of registration are exempted from the tax
imposition prescribed in this Article.
Section 2J. 11. Penalty. Any violation of the provision of this Article shall be punished
by a fine of not less than One Thousand (P1,000) Pesos but not more than Five Thousand
(P5,000) Pesos or imprisonment of not less than One (1) month but not more than Six (6) months,
or both such fine and imprisonment, at the discretion of the Court.
ARTICLE K Community Tax
Section 2K. 01. Imposition of Tax. There is hereby levied or imposed a community tax
on persons, natural or juridical, who are covered by the following criteria:
[A]
Natural persons (individuals)

1] Every inhabitant of this City, 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 in any calendar year;
2] An individual who is engaged in business or occupation;
3] An individual who owns real property with an aggregate assessed value of
One Thousand (P1,000.00) Pesos or more;
4] An individual who is required by law to file an income tax return.
Rate of Community Tax. There shall be collected from the above-mentioned individuals
a community tax in the amount of Five Pesos (P5.00) plus an additional tax of One Peso (P1.00)
for every one Thousand Pesos (P1,000.00) of income regardless of whether from business,
exercise of profession, or from property but which in no case shall exceed Five Thousand Pesos
(P5,000.00).
In case of husband and wife each of them shall be liable to pay the basic Five Pesos
(P5.00) but the additional tax imposable on the husband and wife shall be One Peso (P1.00) for
every One Thousand Pesos (P1,000.00) of income from the total property owned by them and/or
the total gross receipts or earnings derived by them. (Art. 246, IRR).
[B]
Juridical Persons
Every corporation, no matter how created or organized, whether domestic or resident

foreign, engaged in or doing business in this City shall pay an annual community tax of Five
Hundred Pesos (P500.00) and an annual additional tax which, in no case, shall exceed Ten
Thousand Pesos (P10,000) in accordance with the following schedule:
1]
For every Five Thousand Pesos (P5,000.00) worth of real property in this City
owned by the juridical entity during the preceding year, based on the evaluation
used for the payment of the real property tax under existing laws - found in the
assessment rolls of this City, where the real property is situated - Two Pesos
(P2.00); and
2]
For every Five Thousand Pesos (P5,000.00) of gross receipts or earnings derived
from the business in the Philippines during the preceding year - Two Pesos
(P2.00).
Section 2K. 02.

community tax:
1]
Exemptions.
The following are exempted from the payment of
Diplomatic and consular representatives; and,
2]
Transient visitors when their stay in the Philippines does not

exceed three (3) months.
Section 2K. 03. Place of Payment. The community tax imposed herein shall be paid in
this City if the residence of the individual or the principal office of the juridical entity is located
here. Likewise, if the branch, sales office or warehouse whose sales are made and recorded is
located in this City, the corresponding community tax shall be paid here.
Any person, natural or juridical, who is supposed to pay his community tax in this City
but pays his community tax elsewhere shall remain liable to pay such tax in this City.
It shall be unlawful for the City Treasurer to collect community tax outside the territorial
jurisdiction of this City.
Section 2K. 04. Time of Payment. The community tax imposed herein shall accrue on
the first day of January of each year and shall be paid not later than the last day of February of
each year.
If a person reaches the age of eighteen (18) years of age or otherwise loses the benefit of
exemption on or before the last day of June, he shall be liable for the payment of community tax
on the day he reaches such age or upon the day the exemption ends. If a person reaches the age
of eighteen (18) years or loses the benefit of exemption on or before the last day of March, he
shall have twenty (20) days within which to pay the community tax without being delinquent.
Persons who come to reside in the Philippines or reach the age of eighteen (18) years on
or after the first (1st) day of July of any year, or who ceased to belong to an exempt class on or
after the same date, shall not be subject to community tax for that year.
Corporations established and organized on or before the last day of June shall be liable
for the payment of community tax for that year. 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 being delinquent. Corporations established and organized on or after the first day of July
shall not be subject to community tax for that year.
Section 2K. 05. Penalties for Late Payment. If the community 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 2K. 06. Community Tax Certificate. A community tax certificate shall be issued
to every person or corporation upon payment of community tax. A community tax may also be
issued to any person or corporation not subject to the community tax upon payment of One Peso
(P1.00).
Section 2K. 07. Presentation of Community Tax Certificate. When an individual
subject to community tax acknowledges any document before a notary public, take the oath of
office upon election or appointment to any position in the government service; receives any
license, certificate, or permit from any public authority; pays any tax or free; receives any
money from any public fund; transacts other official business or receives any salary or wage
from any person or corporation, it shall be the duty of any person, officer, or corporation with
whom such transaction is made or business done or from whom any salary or wage is received to
require such individual to exhibit the community tax certificate.
The presentation of community tax shall not be required in connection with the
registration of a voter.
When through its authorized officers, any corporation subject to community tax receives
any license, certificate , or permit from any public authority, pays any tax or fee, receives
money from 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 corporation to
exhibit the community tax certificate.
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 fifteen (15th) of April
each year, in which case, the certificate issued for the preceding year shall suffice.
Section 2K. 08. Authority of the City Treasurer to Deputize the Barangay Treasurer to
Collect Taxes, Fees or Charges. The City Treasurer is hereby authorized to deputize the
barangay treasurers in this City to collect taxes, fees or charges including the community tax as
per Article 250 and 258 of the Rules and Regulations Implementing the Local Government Code
of 1991 subject to the following rules and regulations:
1]
The Barangay Treasurer to be deputized shall be properly bonded.
2]
In the case of collecting the community tax, such deputation shall be limited to the
collection of community tax payable by individual taxpayers residing in their
respective barangays, but excluding those from juridical persons.
3]
The barangay treasurer so deputized shall not delegate the collection of taxes, fees
or charges to any private person.
Section 2K. 09. Allocation of Proceeds of Community Tax. The proceeds of the
community tax actually and directly collected by the City Treasurer shall accrue entirely to the
general fund of this City. However, the proceeds of the community tax collected by the
deputized barangay treasurers shall be apportioned as follows:
a] Fifty percent (50%) shall accrue to the general fund of this
City; and,
b] Fifty percent (50 %) shall accrue to the barangay where the
tax is collected.
Section 2K. 10. Penalty. Any violation of the provisions of this Article shall be
punished by a fine of not less than One Thousand Pesos (P1,000.00) but not more than Five
Thousand Pesos (P5,000.00) or imprisonment of not less than One (1) month but not more than
Six (6) months, or both such fine and imprisonment, at the discretion of the Court.
ARTICLE L Tax on the Transfer of
Business or Trade Activity
Section 2L. 01. Imposition of Tax. There is hereby levied a tax on the transfer of
business or trade activity by sale, donation, barter, or any other form or mode of conveyance at
the rate of One and one-fourth percent(1 %) of the total consideration or, in the absence of
specific consideration, the gross sales or receipts of the preceding calendar year on file at the
City Treasurers Office, or the fixed amount of Five Hundred Fifty Pesos (P550.00) whichever is
lower.
Section 2L. 02. Rules and Regulations.
1]
The new owner to whom the business was transferred shall be liable to pay the
unpaid taxes, fees or charges due the former owner, if there is any.
2]
The permit issued to the former owner shall be surrendered to the City Treasurer,
thru the Office of the City Mayor, who shall cancel the same in his records.
3]
Any person, natural or juridical, who was granted a permit to operate or conduct a
business or trade in this City who transferred his business to another shall inform
in writing the Chief, Permits and Licenses Section, Office of the City Mayor
within ten (10) days of such transfer and submit a sworn statement of the gross
sales or receipts of his business for the current year.
4]
The City Mayor or his authorized department head shall issue other necessary rules
and regulations for the effective implementation of this Article.
Section 2L. 03. Time of Payment. The tax imposed in this Article shall be paid to the
City Treasurer by the buyer, donee, or heir, before the business or trade undertaking is operated,
conducted, or pursued.
Section 2L. 04. Surcharge for Late Payment. Failure to pay the tax imposed in this
Article on time shall subject the taxpayer to a surcharge of twenty-five percent (25%) of the
original amount of tax due and such surcharge shall be paid at the time and in the same manner as
the original tax due.
Section 2L. 05. Penalty. Any violation of the provisions of this Article shall be
punished by a fine of not less than One Thousand Pesos (P1,000) but not more than Five
Thousand Pesos (P5,000) or imprisonment of not less than One (1) month but not more than Six
(6) months, or both such fine and imprisonment at the discretion of the Court.
Section 2L. 06 Transitory Provision. The rate of tax indicated in this Chapter shall
become effective only beginning January 1, 2011. It is understood therefore that the existing rate
of tax shall continue to be enforced until December 31, 2010.
CHAPTER III - PERMIT FEE AND OTHER
REGULATORY FEES
ARTICLE A Mayors Permit Fee
Section 3A. 01. Imposition of Fee - There shall be collected an annual fee at the rates
provided hereunder for the issuance of a Mayors Permit to every person, natural or juridical, that
shall conduct a business or trade activity within in this City.
The permit fee is payable for every separate or distinct business or trade undertaking.
One line of business or trade undertaking does not become exempt by being conducted
with some other business or trade undertaking for which the permit fee has peen paid.
KIND OF BUSINESS OR TRADE UNDERTAKING
1] ON THE BUSINESS OF
PRINTING AND PUBLICATION
ANNUAL FEE
a) Publisher
b) Printer
c)Both Publisher and Printer
P 1,500.00
1,500.00
2,500.00
2] ON ANY BUSINESS ENJOYING A FRANCHISE

EXCEPT OPERATION OF TRICYCLE-FOR-HIRE
750.00
3] ON OPERATORS OF DELIVERY TRUCKS,

VANS, AUVs, JEEPNEYS OR SIMILAR DELIVERY
VEHICLES, MOTORCYCLE/TRICYCLES
c) For each delivery van, AUV,
jeepney
or
similar
Vehicles
d) For each motorcycle/tricycle
200.00
150.00
100.00
50.00
4] ON EXTRACTION OF QUARRY RESOURCES
a)
For the extraction or ordinary stones,

Sand, gravel, earth, pebbles or boulders
275.00
b)
c)
For the extraction of marl, marble,

Granite, volcanic cinders, basalt, tuff
And rock phosphate
550.00
For the extraction of other quarry

Resources not mentioned above
275.00
5] ON MANUFACTURERS, ASSEMBLERS, REPACKERS, PROCESSORS,

BREWERS, DISTILLERS, RECTIFIERS, AND COMPOUNDERS OF
LIQUORS, DISTILLED SPIRITS AND WINES OR MANUFACTURERS OF
ANY ARTICLE OF COMMERCE OF WHATEVER KIND OR NATURE
THE PERMIT FEE SHALL BE IN ACCORDANCE WITH THE
FOLLOWING SCHEDULE:
IF THE AMOUNT OF BUSINESS
TAX PAID IN THE PRECEDING
CALENDAR YEAR IS: :
Less than
200 or more but less than
l60,000 or more but less than
ANNUAL FEE
P 200
300
400
600
800
1,000
2,000
3,000
4,000
5,000
10,000
20,000
30,000
40,000
50,000
60,000
80,000
90,000
l00,000
120,000
l40,000
l60,000
175,000
l85,000
200,000
220,000
250,000
275,000
300,000
320,000
350,000
400,000
425,000
450,000
475,000
500,000
550,000
600,000
650,000
700,000
750,000
800,000
850,000
900,000
27.50
44.00
55.00
82.50
104.50
115.50
143.50
170.50
220.00
275.00
357.50
412.50
467.50
550.00
715.00
825.00
962.50
1,100.00
1,265.00
1,375.00
1,485.00
1,567.50
1,650.00
1,760.00
1,842.50
2,200.00
2,337.50
2,475.00
2,750.00
3,025.00
3,300.00
3,465.00
3,520.00
3,630.00
3,712.50
3,767.50
3,927.00
4,005.00
4,085.00
4,165.00
4,250.00
4,335.00
4,420.00
4,510.00

950,000
1,000,000
1,050,000
1,100,000
1,150,000
1,200,000
1,250,000
1,300,000
1,350,000
1,400,000
1,450,000
1,500,000
1,550,000
1,600,000
1,650,000
1,700,000
1,750,000
1,800,000
1,850,000
1,900,000
1,950,000
2,000,000
4,600.00
4,695.00
4,790.00
4,885.00
4,985.00
5,085.00
5,185.00
5,290.00
5,395.00
5,505.00
5,615.00
5,730.00
5,845.00
5,960.00
6,080.00
6,200.00
6,448.00
6,577.00
6,708.00
6,842.00
6,980.00
7,080.00
[6] ON WHOLESALERS, DISTRIBUTORS, EXPORTERS, PRODUCERS OF,

OR DEALERS IN ANY ARTICLE OF COMMERCE OF WHATEVER KIND OR
NATURE, THE ANNUAL PERMIT FEE SHALL BE IN ACCORDANCE WITH THE
FOLLOWING SCHEDULE:
CALENDAR YEAR IS: :
Less than
ANNUAL FEE
P 200
300
400
600
800
1,000
2,000
3,000
4,000
5,000
10,000
20,000
30,000
40,000
50,000
60,000
80,000
90,000
l00,000
120,000
l40,000
l60,000
175,000
l85,000
200,000
220,000
250,000
275,000
300,000
320,000
27.50
44.00
55.00
82.50
104.50
115.50
143.50
170.50
220.00
275.00
357.50
412.50
467.50
550.00
715.00
825.00
962.50
1,100.00
1,265.00
1,375.00
1,485.00
1,567.50
1,650.00
1,760.00
1,842.50
2,200.00
2,337.50
2,475.00
2,750.00
3,025.00

[7]
350,000
400,000
425,000
450,000
475,000
500,000
550,000
600,000
650,000
700,000
750,000
800,000
850,000
900,000
950,000
1,000,000
1,050,000
1,100,000
1,150,000
1,200,000
1,250,000
1,300,000
1,350,000
1,400,000
1,450,000
1,500,000
1,550,000
1,600,000
1,650,000
1,700,000
1,750,000
1,800,000
1,850,000
1,900,000
1,950,000
2,000,000
3,300.00
3,465.00
3,520.00
3,630.00
3,712.50
3,767.50
3,927.00
4,005.00
4,085.00
4,165.00
4,250.00
4,335.00
4,420.00
4,510.00
4,600.00
4,695.00
4,790.00
4,885.00
4,985.00
5,085.00
5,185.00
5,290.00
5,395.00
5,505.00
5,615.00
5,730.00
5,845.00
5,960.00
6,080.00
6,200.00
6,448.00
6,577.00
6,708.00
6,842.00
6,980.00
7,080.00
ON EXPORTERS, MANUFACTURERS, MILLERS, REPACKERS, OR

PRODUCER OF ESSENTIAL COMMODITIES ENUMERATED UNDER
SECTION 2J.02 (Item C), THE ANNUAL PERMIT FEE SHALL BE IN

CALENDAR YEAR IS: :
Less than
ANNUAL FEE
P 200
300
400
600
800
1,000
2,000
3,000
4,000
5,000
10,000
20,000
30,000
40,000
50,000
60,000
80,000
27.50
44.00
55.00
82.50
104.50
115.50
143.50
170.50
220.00
275.00
357.50
412.50
467.50
550.00
715.00
825.00
962.50

90,000
l00,000
120,000
l40,000
l60,000
175,000
l85,000
200,000
220,000
250,000
275,000
300,000
320,000
350,000
400,000
425,000
450,000
475,000
500,000
550,000
600,000
650,000
700,000
750,000
800,000
850,000
900,000
950,000
1,000,000
1,050,000
1,100,000
1,150,000
1,200,000
1,250,000
1,300,000
1,350,000
1,400,000
1,450,000
1,500,000
1,550,000
1,600,000
1,650,000
1,700,000
1,750,000
1,800,000
1,850,000
1,900,000
1,950,000
2,000,000
1,100.00
1,265.00
1,375.00
1,485.00
1,567.50
1,650.00
1,760.00
1,842.50
2,200.00
2,337.50
2,475.00
2,750.00
3,025.00
3,300.00
3,465.00
3,520.00
3,630.00
3,712.50
3,767.50
3,927.00
4,005.00
4,085.00
4,165.00
4,250.00
4,335.00
4,420.00
4,510.00
4,600.00
4,695.00
4,790.00
4,885.00
4,985.00
5,085.00
5,185.00
5,290.00
5,395.00
5,505.00
5,615.00
5,730.00
5,845.00
5,960.00
6,080.00
6,200.00
6,448.00
6,577.00
6,708.00
6,842.00
6,980.00
7,080.00
[8] ON WHOLESALERS, DISTRIBUTORS OR DEALERS OF THE ESSENTIAL

COMMODITIES ENUMERATED UNDER SECTION 2J.02 (Item C), THE
ANNUAL PERMIT FEE SHALL BE IN ACCORDANCE WITH THE
FOLLOWING SCHEDULE:
CALENDAR YEAR IS: :
Less than
ANNUAL FEE
P 200
300
400
600
27.50
44.00
55.00
82.50

800
1,000
2,000
3,000
4,000
5,000
10,000
20,000
30,000
40,000
50,000
60,000
80,000
90,000
l00,000
120,000
l40,000
l60,000
175,000
l85,000
200,000
220,000
250,000
275,000
300,000
320,000
350,000
400,000
425,000
450,000
475,000
500,000
550,000
600,000
650,000
700,000
750,000
800,000
850,000
900,000
950,000
1,000,000
1,050,000
1,100,000
1,150,000
1,200,000
1,250,000
1,300,000
1,350,000
1,400,000
1,450,000
1,500,000
1,550,000
1,600,000
1,650,000
1,700,000
1,750,000
1,800,000
1,850,000
1,900,000
1,950,000
2,000,000
104.50
115.50
143.50
170.50
220.00
275.00
357.50
412.50
467.50
550.00
715.00
825.00
962.50
1,100.00
1,265.00
1,375.00
1,485.00
1,567.50
1,650.00
1,760.00
1,842.50
2,200.00
2,337.50
2,475.00
2,750.00
3,025.00
3,300.00
3,465.00
3,520.00
3,630.00
3,712.50
3,767.50
3,927.00
4,005.00
4,085.00
4,165.00
4,250.00
4,335.00
4,420.00
4,510.00
4,600.00
4,695.00
4,790.00
4,885.00
4,985.00
5,085.00
5,185.00
5,290.00
5,395.00
5,505.00
5,615.00
5,730.00
5,845.00
5,960.00
6,080.00
6,200.00
6,448.00
6,577.00
6,708.00
6,842.00
6,980.00
7,080.00
[9]
ON RETAILERS OF ESSENTIAL COMMODITIES ENUMERATED

UNDER SECTION 2J.02 (Item C), THE ANNUAL PERMIT FEE
SHALL BE IN ACCORDANCE WITH THE FOLLOWING
SCHEDULE:

CALENDAR YEAR IS: :
Less than
ANNUAL FEE
P 300
500
600
800
1,000
2,000
3,000
4,000
5,000
10,000
20,000
30,000
40,000
50,000
60,000
80,000
90,000
l00,000
120,000
l40,000
l60,000
175,000
l85,000
200,000
220,000
250,000
275,000
300,000
320,000
350,000
400,000
425,000
450,000
475,000
500,000
550,000
27.50
44.00
55.00
82.50
110.00
137.50
165.00
220.00
275.00
330.00
385.00
440.00
550.00
660.00
825.00
962.50
1,100.00
1,265.00
1,375.00
1,485.00
1,567.50
1,650.00
1,760.00
1,842.50
2,200.00
2,337.50
2,475.00
2,750.00
3,025.00
3,300.00
3,465.00
3,520.00
3,630.00
3,712.50
3,767.50
3,927.00
[10] ON RETAILERS OF ALL OTHER COMMODITIES NOT CLASSIFIED AS

ESSENTIAL COMMODITIES THE ANNUAL PERMIT FEE SHALL BE
IN ACCORDANCE WITH THE FOLLOWING SCHEDULE:
CALENDAR YEAR IS: :
Less than
ANNUAL FEE
P 200
300
400
600
800
1,000
2,000
3,000
4,000
27.50
44.00
55.00
82.50
104.50
115.50
143.50
170.50
220.00

[11]
5,000
10,000
20,000
30,000
40,000
50,000
60,000
80,000
90,000
l00,000
120,000
l40,000
l60,000
175,000
l85,000
200,000
220,000
250,000
275,000
300,000
320,000
350,000
400,000
425,000
450,000
475,000
500,000
550,000
600,000
650,000
700,000
750,000
800,000
850,000
900,000
950,000
1,000,000
1,050,000
1,100,000
1,150,000
1,200,000
1,250,000
1,300,000
1,350,000
1,400,000
1,450,000
1,500,000
1,550,000
1,600,000
1,650,000
1,700,000
1,750,000
1,800,000
1,850,000
1,900,000
1,950,000
2,000,000
275.00
357.50
412.50
467.50
550.00
715.00
825.00
962.50
1,100.00
1,265.00
1,375.00
1,485.00
1,567.50
1,650.00
1,760.00
1,842.50
2,200.00
2,337.50
2,475.00
2,750.00
3,025.00
3,300.00
3,465.00
3,520.00
3,630.00
3,712.50
3,767.50
3,927.00
4,005.00
4,085.00
4,165.00
4,250.00
4,335.00
4,420.00
4,510.00
4,600.00
4,695.00
4,790.00
4,885.00
4,985.00
5,085.00
5,185.00
5,290.00
5,395.00
5,505.00
5,615.00
5,730.00
5,845.00
5,960.00
6,080.00
6,200.00
6,448.00
6,577.00
6,708.00
6,842.00
6,980.00
7,080.00
ON CONTRACTORS AND INDEPENDENT CONTRACTORS

INCLUDING, BUT NOT LIMITED TO THOSE ENUMERATED UNDER
SECTION 2J.02 (Items G and H), THE ANNUAL PERMIT FEE
SHALL BE IN ACCORDANCE WITH THE FOLLOWING SCHEDULE:

CALENDAR YEAR IS: :
Less than
ANNUAL FEE
P 200
300
400
600
800
1,000
2,000
3,000
4,000
5,000
10,000
20,000
30,000
40,000
50,000
60,000
80,000
90,000
l00,000
120,000
l40,000
l60,000
175,000
l85,000
200,000
220,000
250,000
275,000
300,000
320,000
350,000
400,000
425,000
450,000
475,000
500,000
550,000
600,000
650,000
700,000
750,000
800,000
850,000
900,000
950,000
1,000,000
1,050,000
1,100,000
1,150,000
1,200,000
1,250,000
1,300,000
1,350,000
1,400,000
1,450,000
1,500,000
1,550,000
1,600,000
27.50
44.00
55.00
82.50
104.50
115.50
143.50
170.50
220.00
275.00
357.50
412.50
467.50
550.00
715.00
825.00
962.50
1,100.00
1,265.00
1,375.00
1,485.00
1,567.50
1,650.00
1,760.00
1,842.50
2,200.00
2,337.50
2,475.00
2,750.00
3,025.00
3,300.00
3,465.00
3,520.00
3,630.00
3,712.50
3,767.50
3,927.00
4,005.00
4,085.00
4,165.00
4,250.00
4,335.00
4,420.00
4,510.00
4,600.00
4,695.00
4,790.00
4,885.00
4,985.00
5,085.00
5,185.00
5,290.00
5,395.00
5,505.00
5,615.00
5,730.00
5,845.00
5,960.00

1,650,000
1,700,000
1,750,000
1,800,000
1,850,000
1,900,000
1,950,000
2,000,000
2,100,000
2,200,000
2,300,000
2,400,000
2,500,000
2,600,000
2,700,000
2,800,000
2,900,000
3,000,000
3,200,000
3,400,000
3,600,000
3,800,000
4,000,000
4,200,000
4,400,000
4,600,000
4,800,000
5,000,000
6,080.00
6,200.00
6,448.00
6,577.00
6,708.00
6,842.00
6,980.00
7,080.00
7,230.00
7,380.00
7,530.00
7,680.00
7,830.00
7,980.00
8,130.00
8,280.00
8,430.00
8,580.00
8,880.00
9,180.00
9,480.00
9,780.00
10,080.00
10,380.00
10,680.00
10,980.00
11,280.00
11,580.00
[12] ON BANKS AND OTHER FINANCIAL INSTITUTIONS

INCLUDING NON BANK INTERMEDIARIES, LENDING
INVESTORS, FINANCE AND INVESTMENT COMPANIES,
PAWNSHOPS, MONEY SHOPS, INSURANCE COMPANIES,
STOCK MARKETS, STOCK BROKERS, EDUCATIONAL PLAN
AND MEMORIAL OR LIFE PLAN AGENCIES, THE ANNUAL
PERMIT FEE SHALL BE IN ACCORDANCE WITH THE
FOLLOWING SCHEDULE:
CALENDAR YEAR IS :
Less than
ANNUAL FEE
P 500
800
2,000
5,000
8,000
10,000
15,000
20,000
25,000
30,000
40,000
45,000
50,000
60,000
65,000
75,000
85,000
l00,000
l20,000
130,000
135,000
192.50
275.00
385.00
467.50
550.00
825.00
962.50
1,017.50
1,072.50
1,210.00
1,265.00
1,306.25
1,347.50
1,485.00
1,650.00
1,787.50
1,925.00
2,200.00
2,365.00
2,475.00
2,750.00

On ATM Machine ( per Machine )
145,000
160,000
180,000
200,000
250,000
300,000
350,000
400,000
450,000
500,000
550,000
600,000
650,000
700,000
750,000
800,000
850,000
900,000
950,000
1,000,000
1,050,000
1,100,000
1,150,000
1,200,000
1,250,000
1,300,000
1,350,000
1,400,000
1,450,000
1,500,000
1,550,000
1,600,000
1,650,000
1,700,000
1,750,000
1,800,000
3,025.00
3,300.00
3,575.00
3,712.00
3,850.00
3,965.00
4,085.00
4,207.00
4,333.00
4,593.00
4,730.00
4,872.00
5,018.00
5,168.00
5,323.00
5,483.00
5,647.00
5,816.00
5,990.00
6,169.00
6,539.00
6,735.00
6,937.00
7,145.00
7,359.00
7,580.00
7,807.00
8,041.00
8,282.00
8,530.00
8,786.00
9,050.00
9,321.00
9,600.00
9,888.00
10,185.00
500.00
[13] ON PEDDLERS ENGAGED IN THE SALE

OF ANY MERCHANDISE OR ARTICLE
OF COMMERCE
35.00
[14] ON PRIVATELY OWNED PUBLIC MARKET

CALENDAR YEAR IS:
Less than
ANNUAL FEE
P 500
800
2,000
5,000
8,000
10,000
15,000
20,000
25,000
30,000
40,000
45,000
50,000
60,000
192.50
275.00
385.00
467.50
550.00
825.00
962.50
1,017.50
1,072.50
1,210.00
1,265.00
1,306.25
1,347.50
1,485.00

65,000
75,000
85,000
l00,000
l20,000
130,000
135,000
145,000
160,000
180,000
200,000
250,000
300,000
350,000
400,000
450,000
500,000
550,000
600,000
650,000
700,000
750,000
800,000
850,000
900,000
950,000
1,000,000
1,050,000
1,100,000
1,150,000
1,200,000
1,250,000
1,300,000
1,350,000
1,400,000
1,450,000
1,500,000
1,550,000
1,600,000
1,650,000
1,700,000
1,750,000
1,800,000
[15] ON SUBDIVISION OPERATORS OR

REAL ESTATE DEVELOPERS
[16]
1,650.00
1,787.50
1,925.00
2,200.00
2,365.00
2,475.00
2,750.00
3,025.00
3,300.00
3,575.00
3,712.00
3,850.00
3,965.00
4,085.00
4,207.00
4,333.00
4,593.00
4,730.00
4,872.00
5,018.00
5,168.00
5,323.00
5,483.00
5,647.00
5,816.00
5,990.00
6,169.00
6,539.00
6,735.00
6,937.00
7,145.00
7,359.00
7,580.00
7,807.00
8,041.00
8,282.00
8,530.00
8,786.00
9,050.00
9,321.00
9,600.00
9,888.00
10,185.00
10,000.00/annum
ON LESSORS OF REAL ESTATE

INCLUDING APARTMENTS-FOR-RENT.

CALENDAR YEAR IS:
Less than
ANNUAL FEE
P 200
300
400
600
800
1,000
2,000
3,000
4,000
27.50
44.00
55.00
82.50
104.50
115.50
143.50
170.50
220.00

350,000 or more
[17]
[18]
[19]
5,000
10,000
20,000
30,000
40,000
50,000
60,000
80,000
90,000
l00,000
120,000
130,000
140,000
150,000
160,000
180,000
200,000
250,000
300,000
350,000
ON PRIVATE CEMETERIES
OR MEMORIAL PARKS
275.00
357.50
412.50
467.50
550.00
715.00
825.00
962.50
1,100.00
1,265.00
1,375.00
1,512.00
1,650.00
1,815.00
1,925.00
2,200.00
2,365.00
2,475.00
2,750.00
3,025.00
3,300.00
10,000.00/annum
ON OPERATORS OF BOARDING HOUSES . .

ON OPERATORS OF COFFEE,
CASSAVA, COCONUT OR MEAT
GRINDER FOR-A-FEE
500.00
100.00
[20] ON OPERATORS OF AMUSEMENT PLACES, INCLUDING,

BUT NOT LIMITED TO, THOSE ENUMERATED UNDER SECTION 2J.02 (Item
R) AND ON ESTABLISHMENTS WHERE GAMES CONSIDERED TO BE
GAMES OF SKILLS ARE BEING PLAYED, THE ANNUAL PERMIT FEE
SHALL BE IN ACCORDANCE WITH THE FOLLOWING SCHEDULE:
CALENDAR YEAR IS:
Less than
ANNUAL FEE
P 500
800
2,000
5,000
8,000
10,000
15,000
20,000
25,000
30,000
40,000
45,000
50,000
60,000
65,000
75,000
85,000
l00,000
l20,000
130,000
135,000
145,000
192.50
275.00
385.00
467.50
550.00
825.00
962.50
1,017.50
1,072.50
1,210.00
1,265.00
1,306.25
1,347.50
1,485.00
1,650.00
1,787.50
1,925.00
2,200.00
2,365.00
2,475.00
2,750.00
3,025.00

160,000
180,000
200,000
3,300.00
3,575.00
3,712.00
3,850.00
21] ON OPERATORS OF THEATERS AND CINEMA HOUSES, VIDEOMOVIE HOUSES UTILIZING BETA, VHS, JVC, LASER DISCS
PLAYERS OR OTHER SIMILAR APPARATUS AND OTHER SHOW
HOUSES WHICH ARE OPEN TO THE PUBLIC FOR-A-FEE, THE
ANNUAL PERMIT SHALL BE IN ACCORDANCE WITH THE
FOLLOWING SCHEDULE:
CALENDAR YEAR IS:
Less than
ANNUAL FEE
P 500
800
2,000
5,000
8,000
10,000
15,000
20,000
25,000
30,000
40,000
45,000
50,000
60,000
65,000
75,000
85,000
l00,000
l20,000
130,000
135,000
145,000
160,000
180,000
200,000
192.50
275.00
385.00
467.50
550.00
825.00
962.50
1,017.50
1,072.50
1,210.00
1,265.00
1,306.25
1,347.50
1,485.00
1,650.00
1,787.50
1,925.00
2,200.00
2,365.00
2,475.00
2,750.00
3,025.00
3,300.00
3,575.00
3,712.00
3,850.00
[22] ON PROPRIETORS OF AMUSEMENT DEVICES FOR-A-FEE,

INCLUDING BUT NOT LIMITED TO THE FOLLOWING:
Jukebox machine . . . . . . . . . . . P
Videoke machine
(with slot for coin or token)
Family home computer . . . . . . . .
Game and watch device . . . . . . . .
Slot machine not
classified as gambling device .
Other amusement devices . . . . .
200.00 per unit/p.a.

[23] ON CAFES, CAFETERIAS, ICE CREAM AND OTHER REFRESHMENT

PARLORS, RESTAURANTS, CARINDERIAS, PANCITERIAS,
SODA
FOUNTAIN BARS AND SIMILAR ESTABLISHMENTS INCLUDING FOOD
CATERERS:
CALENDAR YEAR IS: :
ANNUAL FEE
Less than
350,000 or more
P 200
300
400
600
800
1,000
2,000
3,000
4,000
5,000
10,000
20,000
30,000
40,000
50,000
60,000
80,000
90,000
l00,000
120,000
130,000
140,000
150,000
160,000
180,000
200,000
250,000
300,000
350,000
27.50
44.00
55.00
82.50
104.50
115.50
143.50
170.50
220.00
275.00
357.50
412.50
467.50
550.00
715.00
825.00
962.50
1,100.00
1,265.00
1,375.00
1,512.00
1,650.00
1,815.00
1,925.00
2,200.00
2,365.00
2,475.00
2,750.00
3,025.00
3,300.00
[24] ON RETAIL DEALERS OR RETAILERS IN LIQUORS OR WINES

WHETHER IMPORTED FROM OTHER COUNTRIES OR LOCALLY
MANUFACTURED INCLUDING FERMENTED LIQUORS (BEERS),
TUBA, BASI AND OTHER DISTILLED SPIRITS NOT CLASSIFIED
AS DENATURED ALCOHOL:
CALENDAR YEAR IS: :
Less than
ANNUAL FEE
P 200
300
400
600
800
1,000
2,000
3,000
4,000
5,000
10,000
20,000
30,000
40,000
50,000
60,000
80,000
90,000
l00,000
120,000
130,000
27.50
44.00
55.00
82.50
104.50
115.50
143.50
170.50
220.00
275.00
357.50
412.50
467.50
550.00
715.00
825.00
962.50
1,100.00
1,265.00
1,375.00
1,512.00

350,000 or more
140,000
150,000
160,000
180,000
200,000
250,000
300,000
350,000
1,650.00
1,815.00
1,925.00
2,200.00
2,365.00
2,475.00
2,750.00
3,025.00
3,300.00
[25] ON RETAIL DEALERS OR RETAILERS OF MANUFACTURED

TOBACCO OR SNUFF INCLUDING CIGARS OR CIGARETTES:
CALENDAR YEAR IS:
Less than
350,000 or more
ANNUAL FEE
P 200
300
400
600
800
1,000
2,000
3,000
4,000
5,000
10,000
20,000
30,000
40,000
50,000
60,000
80,000
90,000
l00,000
120,000
130,000
140,000
150,000
160,000
180,000
200,000
250,000
300,000
350,000
27.50
44.00
55.00
82.50
104.50
115.50
143.50
170.50
220.00
275.00
357.50
412.50
467.50
550.00
715.00
825.00
962.50
1,100.00
1,265.00
1,375.00
1,512.00
1,650.00
1,815.00
1,925.00
2,200.00
2,365.00
2,475.00
2,750.00
3,025.00
3,300.00
[26] ON AGRI-BUSINESS ENTERPRISES:

FISHPOND, FISH PEN, FISH BREEDING GROUND, FISH
CORRAL, COMMERCIAL PIGGERY FARMS, COMMERCIAL
POULTRY FARMS, COMMERCIAL CATTLE RANCH, AND
OTHER AGRI-BUSINESS ENTERPRISES:
CALENDAR YEAR IS:
Less than
ANNUAL FEE
P 500
800
2,000
5,000
8,000
192.50
275.00
385.00
467.50
550.00

10,000
15,000
20,000
25,000
30,000
40,000
45,000
50,000
60,000
65,000
75,000
85,000
l00,000
l20,000
130,000
135,000
145,000
160,000
180,000
200,000
825.00
962.50
1,017.50
1,072.50
1,210.00
1,265.00
1,306.25
1,347.50
1,485.00
1,650.00
1,787.50
1,925.00
2,200.00
2,365.00
2,475.00
2,750.00
3,025.00
3,300.00
3,575.00
3,712.00
3,850.00
[27] ON VIDEO TAPE RENTAL ESTABLISHMENTS.

CALENDAR YEAR IS: :
Less than
350,000 or more
ANNUAL FEE
P 200
300
400
600
800
1,000
2,000
3,000
4,000
5,000
10,000
20,000
30,000
40,000
50,000
60,000
80,000
90,000
l00,000
120,000
130,000
140,000
150,000
160,000
180,000
200,000
250,000
300,000
350,000
27.50
44.00
55.00
82.50
104.50
115.50
143.50
170.50
220.00
275.00
357.50
412.50
467.50
550.00
715.00
825.00
962.50
1,100.00
1,265.00
1,375.00
1,512.00
1,650.00
1,815.00
1,925.00
2,200.00
2,365.00
2,475.00
2,750.00
3,025.00
3,300.00
ANNUAL PERMIT FEE
[28] ON GOLF LINKS:
1. Less than Ten (10) holes . . . . . . . . . . . . . . . . . . . .

2. Ten (10) or more holes . . . . . . . . . . . . . . . . . . . . . .
P 750.00
1,000.00
[29] ON RESTAURANT WITH SING ALONG
3,000.00
[30] ON REFRESHMENT PARLORS

ALONG
3,000.00
WITH SING
[31] ON INTERNET CAF
2,000.00
[32] ON ALL OTHER SIMILAR BUSINESS TRADES

OR COMMERCIAL
UNDERTAKINGS NOT
HEREIN EXPRESSLY SPECIFIED
500.00
Section 3A. 02. Time and Manner of Payment. The fee imposed in the preceding
Section shall be paid to the City Treasurer upon approval of the application. No business or trade
undertaking can be lawfully begun or pursued in this City without the corresponding Mayors
Permit.
In case of renewal thereof, the fee shall be paid within the
January of each year.
first twenty (20) days of
Section 3A. 03. Surcharge for Late Payment. In case of failure to pay the permit fee or
renew the permit within the prescribed period, the fee shall be increased by a surcharge of
Twenty-five Percent (25%) of the original amount due, such surcharge to be paid at the same
time and in the same manner as the fee due.
Section 3A. 04. Exemption. Countryside and Barangay Business Enterprises (CBBE)
and Cooperatives duly registered under R.A. 6810 and R.A. 6938, respectively, are exempted
from the payment of the Mayors Permit Fee prescribed in this Article.
Business enterprises certified by the Board of Investments as pioneer or non-pioneer for a
period of six (6) and four (4) years, respectively, are not exempted from the payment of the fee
prescribed in this Article. They are only exempted from the payment of business taxes as
provided in Section 2J. 10, Article J. Chapter II of this Revenue Code.
Section 3A. 05. Newly-Started or Transferred Business, Trade or Commercial
Undertaking. The Mayors Permit fee on newly-started or newly transferred business, trade or
commercial undertaking shall be in accordance with the following schedule:
If the business starts
to operate within the:
1st quarter of the year
2nd quarter of the year
3rd quarter of the year
4th quarter of the year
Permit Fee
P 250.00
200.00
150.00
100.00
For newly-started business or activity that starts to operate after January 20, the fee shall
be paid before any business or activity can be lawfully begun or pursued, and the fee shall be
reckoned from the beginning of the calendar quarter. When the business or activity is abandoned,
the fee shall not be exacted for a period longer than the end of the calendar quarter. If the fee has
been paid for a period longer than the current quarter and the business or activity is abandoned,
no refund of the fee corresponding to the unexpired quarter or quarters shall be made.
Section 3A. 06.
a]
Administrative Provisions.
Application for Mayors Permit. An application for a business permit shall be filed with
the Office of the City Treasurer. The form for the purpose shall be issued by the same office
and shall set forth the requisite information including the name and residence of the
applicant, the description of business or undertaking that is to be conducted and such other
data or pertinent informations as may be required.
Any false statement deliberately made by applicant shall constitute a sufficient

ground for denying or revoking the permit issued by the City Mayor, and the applicant or
licensee may further be prosecuted in accordance with penalties provided in this Article.
A Mayors Permit Shall be Refused to Any Person:
(1) who previously violated any ordinance or regulations
governing permits
granted;
(2) whose business establishments or undertaking does not conform with zoning
regulations and safety ;
(3) who has an unsettled tax obligation, debt or other liability to the City
government; and,
(4) who is disqualified under any provision of law or ordinance to establish, or
operate the business being applied for.
b] Issuance of permit, contents of permit. Upon approval of the application for business
permit, two copies of the application shall be returned to the applicant. One copy shall be
presented to the City Treasurer as basis for the collection of the Mayors Permit Fee and the
corresponding business tax.
The Mayors Permit shall be issued by the City Mayor upon presentation of
receipt for the payment of the Mayors Permit and official receipt issued by the City
Treasurer for the payment of the business tax.
Every permit issued by the City Mayor shall show the name and residence of the
applicant, his nationality and marital status, nature of the organization, i.e., whether the
business is a sole proprietorship, corporation or partnership, location of the business, date
of issue and expiration of the permit, and such other information as may be necessary.
The City Mayor, shall upon presentation of satisfactory proof that the original of
the permit has been lost, stolen or destroyed, issue a duplicate of the permit upon payment
of One Hundred Pesos (P100.00).
c]
Posting of permit. Every permitee shall keep his permit conspicuously posted in plain view
at all times in his place of business or office. If the permitee has no place of business or
office he shall keep the permit in his person. The permit shall be immediately produced
upon demand by the City Mayor, the City Treasurer or their duly authorized representative.
d]
Duration of Permit. The Mayors Permit shall be granted for a period of not more than
one (1) year and shall expire on the thirty-first (31st) of December following the date of
issuance unless revoked or surrendered earlier. Every permit shall cease to be in force
upon revocation or surrender thereof. It shall have a continuing validity only upon
renewal thereof and payment of the corresponding fee.
e]
Revocation of Permit. When a person doing business under the provisions of this Code
violates any provision of this Article, refuses to pay an indebtedness or liability to this
City, abuses his privilege to do business to the injury of public morals or peace, or when
a place where such business is established is being conducted in a disorderly or unlawful
manner, is a nuisance or is permitted to be used as a resort for disorderly conduct,
criminals or women of ill refute, the City Mayor, after investigation, may revoke the
mayors permit. Such revocation shall operate to forfeit all sums which may have been
paid in respect of said privilege, in addition to the fines and imprisonment that may be
imposed by the Court for violation of any provision of this Code or ordinance governing
the establishment and maintenance of businesses and to prohibit the exercise thereof by
the person whose privilege is revoked, until restored by the Sangguniang Panlungsod.
Section 3A. 07. Fulfillment of Other Requirements. The issuance of mayors permit
shall not exempt the licensee or permitee from the fulfillment of other requirements in connection
with the operation of the business or in conduct of an activity prescribed under this Code, laws
and other ordinances of this City.
Section 3A. 08.
Rules and Regulations on Certain Establishments.
1] On Cafes, Cafeterias, Ice Cream and other Refreshment Parlors, Restaurants,

Soda Fountain Bars, Carinderias, Panciterias and other food establishments.
Operators of all establishments engaged in the preparation and selling of readily
edible foods shall not employ any cook or food dispenser without a Food Handlers
Certificate or appropriate health certificate from the City Health Office renewable
every year.
Establishments selling cooked and readily edible foods (Fast foods) shall
have them adequately covered and protected from dust, flies and other insects and
shall follow strictly the rules and regulations on sanitation promulgated by the City
Health Officer and other existing laws or ordinances.
2] On Sauna Bath, Massage Parlors, Barber Shops, Beauty Shops and Similar
establishments. The aforementioned establishment shall not be allowed to operate
with masseurs/masseuse,
barbers or beauticians not having secured the
corresponding medical certificate from the City Health Officer.
Location - No massage parlor, sauna bath, and other similar establishments
shall be located within a distance of fifty (50) lineal meters from any public
building, school, hospital or church.
Building requirement - massage parlors, sauna baths and other similar
establishments shall be well-lighted leaving no dark corners and shall be
maintained under good sanitary condition at all times. There shall be no private
room nor separate compartments, except for lavatories, dressing rooms for ladies
and the kitchen.
Days and hours of operation - No massage parlors, sauna baths and other
similar establishments shall be opened to the public except during the hours from
9:00 oclock in the morning to 12:00 oclock midnight everyday. However, during
Sundays, days preceding official holidays and town fiestas they may open until
2:00 oclock in the morning of the following day. In case a bar is also duly
licensed to operate as a regular restaurant, caf or refreshment parlor, it may
remain open before or after said hours to serve only meals, refreshments or nonintoxicating drinks. Any store, place or establishment, wherein alcoholic beverages
or liquors of any kind are sold shall be considered a bar for purposes of the
limitation as to the days and hours of operation prescribed herein.
3] On Funeral Parlors. Funeral parlors, rendering embalming services shall not be
allowed to operate without an embalmer duly licensed or authorized by the
Department of Health.
4] On Hotels, Motels, Lodging Houses and other similar establishments. No permit
shall be issued to operators of hotels, motels, or lodging houses without the same
being inspected by the City Health Officer, Fire Safety Inspector and Building
Inspector or their duly authorized representative. Said establishments shall keep a
registry of its guests, patrons, lodgers, customers or boarders, as the case may be,
which shall be open to inspection by the City Mayor or his authorized
representative.
5]
On Night or Day Clubs, Bars, Cocktail Lounges, Beer Houses, Beer Gardens,
Disco Pubs, Pub Houses and similar establishments.
a] Location - No nightclub and cabaret shall be established within a radius of two
hundred (200) lineal meters from any educational, religious or public
institution such as, school, colleges, universities, hospitals or clinics,
churches. or chapels, or government offices and similar buildings.
b] Days and Hours of Operation - No nightclub, day club or cabaret shall be

opened to the public, except from 5:00 oclock in the afternoon to 12:00
oclock midnight everyday. However, during Saturdays, days preceding
official holidays and during town fiestas, they may be opened until 2:00
oclock in the morning of the following day. In case any of these
establishments is also duly licensed to operate as a regular restaurant, caf or
refreshment parlor, it may remain open before or after said hours to serve only
meals or refreshments, without permitting dancing to take place therein.
c]
Prohibition. No operator or person in charge of the above mentioned

establishments shall:
serve, or caused to be served, to persons who are below eighteen years of

age, any kind of intoxicating beverages, such as liquor, wine or other
distilled spirits, inside their establishments.
admit, or cause to be admitted, any person carrying firearm or other

kinds of deadly weapon inside the said establishments except police
officers who are performing their official duties.
employ any person who is below eighteen (18) years of age, as

bartender, waiter, waitress, guest relations officer or entertainer, and the
like. In the case of bartender, professional dancer, guest relations officer
or entertainer, and those having similar occupation or calling, they
shall pay the occupation fee prescribed in this Code before they can
practice their respective occupation or calling. The official receipt issued
therefor shall serve as their permit or license to practice their occupation
or calling.
6] On Cockpits and Cockfighting

a) Days of cockfighting shall take place only in duly licensed cockpits and during
Sundays, legal holidays other than Rizal Day, June 12, November 30, Holy
Thursday, Good Friday, election or referendum day and during registration days
for such election or referendum. It shall also be held for a period of not
exceeding three days during the celebration of the town fiesta or during
agricultural, commercial or industrial fair, carnival exposition for a similar
period of three days upon authorization of the Sangguniang Panlungsod thru a
resolution adopted for that purpose. Special cockfighting such as derby,
pintakasi or concierto granted by the Sangguniang Panlungsod during these
occasions shall be subject to the payment of the fees prescribed in this Code.
b) No cockpit shall be constructed or permitted to operate within the radius of two
hundred (200) lineal meters from any educational, religious or public
institutions such as, school, colleges, universities, hospital or clinics, churches.
or chapels, or government offices.
c) A cockpit shall be constructed only on a lot which is provided with sufficient space
for parking of motor vehicles including motorized tricycles.
d)
No person below eighteen (18) years of age shall be allowed to enter the cockpit
or its premises.
e)
No person shall be allowed to stay inside the ring during any cockfight, except the
duly licensed referee or sentenciador, the cock handlers or soltadores; and the
police officer assigned to maintain peace and order therein.
f)
No intoxicating liquor or wines of any kind shall be sold within the premises of
any cockpit; neither shall any firearm or any kind of deadly weapon shall be
carried within the premises thereof, except by police officers assigned to
maintain peace and order therein.
7] On Dancing Schools or establishments offering ballroom dancing and similar

activities.
a] Location - No dancing schools or establishments offering ballroom
dancing and similar activities shall be established within a distance of One Hundred
(100) lineal meters from any educational, religious or public institutions such as,
school, colleges, universities, hospital or clinics, churches. or chapels, or
government offices.
b] Days and Hours of Operation - No dancing schools or dance hall shall be
opened to the public, except from 5:00 oclock in the afternoon to 12:00 oclock
midnight everyday. However, during Saturdays, days preceding official holidays
and during town fiestas, they may be opened until 2:00 oclock in the morning of the
following day. In case any of these establishments is also duly licensed to operate
as a regular restaurant, caf or refreshment parlor, it may remain opened before or
after said hours to serve only meals or refreshments, without permitting dancing to
take place therein.
8] Building Requirements
a)
In each nightclub, cabaret or dancing school, the dancing space shall be

properly ventilated, or well-lighted and maintained under sanitary conditions at
all times particularly whenever that establishment is open to the public. Both
the entrance and exit doors shall be constructed to open outward.
b)
In these establishments there shall be no private rooms nor separate

compartments, except those assigned for lavatories, dressing rooms for ladies,
bar and kitchen. There shall be in this establishments at least two sets of
lavatories, one exclusively for women and another for men.
9] On the Operation of Video Parlors for Commercial Purposes

1)
No person, natural or juridical, shall operate a video machine parlor for

commercial purpose without first securing a permit from the Office of the
Mayor and paying the corresponding permit fees therefor.
2)
No video machine parlor
shall be established within two hundred (200) meters radius from any
educational, religious or public institutions such as, school, colleges,
universities, hospital or clinics, churches. or chapels, or government
offices.
shall utilize gambling devices prohibited under P.D. 519 such as pinball
machines, slot machines, and similar devices.
10] On Billiard or Pool Halls and Bowling Alleys

a] Location - No billiard or pool hall or bowling alley shall be established or
operated within a radius of fifty (50) lineal meters from any government
offices, school, hospital, clinic, chapel or church and similar buildings.
b] Time of Operation - Billiard or pool halls and bowling alleys shall be opened
to the public only from 8:00 oclock in the morning to 12:00 oclock midnight
daily. However, on Saturdays, days preceding official holidays and town fiestas,
billiard or pool hall and bowling alleys maybe opened until 2:00 oclock in the
morning of the following day.
c] Prohibition - No operator, maintainer or person in charge of
shall admit persons who are below fifteen (15) years of age to participate in
any games therein.
shall serve or cause to be serve within the premises of any billiard or pool
room, or bowling alley any kind of intoxicating beverages whether liquor or
wine except fermented liquor (beer).
shall allow the carrying inside the said establishment any firearm or other
kinds of deadly weapon except by police officers who are present there in
the performance of their official duties.
Section 3A. 09. Penalty. Any violation of the provisions of this Article shall be
Six (6) months, or both such fine and imprisonment at the discretion of the Court.
ARTICLE B Administrative Requirements
Section 3B. 01. Requirements for Mayors Permit. Application for a Mayors Permit
shall be accompanied by the following:
1. For a newly started business:
a. Location sketch of the new business;
b. Amount of paid-up capital of the business as shown in
the Article of incorporation or partnership; or a sworn
statement of the capital investment by the owner or
operator, if sole proprietorship.
c. Certificate attesting to the tax or fee exemption if the business is exempted
from the payment of a tax or fee.
d. Certification from the Zoning Officer of the City that the location of the new
business is in accordance with zoning rules and regulations.
e. Tax clearance showing that the operator has paid all his obligations in this City.
f. Two (2) passport pictures of the operators. In the case of partnership, the
picture of its President or General Manager.
g. Presentation of the Community Tax Certificate and receipt for the payment
of the Professional Tax or Occupation Fee, as the case may be, if the
applicant is liable thereof.
h. Barangay clearance.
i. Other supporting papers as may be required.
2. For renewal of existing business permit.
d
a. Previous years Mayors Permit.

e b. Two (2) photo copies of the annual or quarterly tax receipts.
f
c. Two (2) photo copies of the receipts for the payment of all Certificate of
exemption from the payment of the regulatory fees, if so exempted.
d. Sworn statement of the capital investments, gross receipts or sales for the
preceding calendar year.
f) Presentation of the Community Tax Certificate and receipt for the payment of
the Professional Tax or Occupation Fee, as the case may be, if the applicant
is liable thereof.
g) Barangay clearance.
h) Tax clearance from the City Treasurer showing that the operator has paid all
his tax obligations to the City.
ARTICLE C Poundage Fee on Impounding of
Astray Animals.
Section 3C. 01. Definition. When used in this article, the term:
1. Astray Animal means an animal which is set loose and not under the
complete control of its owner or the one in charge or in the possession thereof, found
roaming at large in public or private places whether fettered or not.
2. Large Cattle includes horse, mule, ass, carabao, cow and other domestic
members of the bovine family.
3. Private Place includes privately-owned street or yard, rice fields or
farmlands or lots owned by an individual other than the owner of the animal.
4. Public Place includes national, provincial, city or barangay roads,
streets, parks, plazas and other places open to the public.
Section 3C. 02. Imposition of Fee. There is hereby imposed the following poundage fee
for each day or fraction thereof from the owner of an astray animal found running or roaming at
large or fettered in public or private places:
Poundage Fee
1. Large Cattle
2. Dog
3. Goat
4. Hog
P75.00/day
50.00/day
50.00/day
50.00/day
Section 3C. 03. Time of Payment. The poundage fee shall be paid to the City Treasurer
prior to the release of the impounded animal.
Section 3C. 04. Administrative Provisions.
1.
For purposes of this Article, the City Veterinarian or his duly authorized personnel shall
catch astray animals found roaming around in public or private places and impound said
animals in the City corrals or place duly designated for such purpose.
2.
The City Veterinarian shall publish the list of impounded animals at the main entrance of
the City Hall, the Public Market and other public places immediately after the animals are
caught, with the following informations:
a. Kind and gender of animal caught.
b. Specific name of street or place where the animal was caught.
c. Time and date when caught.
3.
The impounded animal shall be released only after the ownership thereof has been
established and the owner has paid to the City Treasurer the poundage fee imposed
under Section 3F.02 of this Article.
4.
If no person shall claim ownership of the impounded animal after the expiration of five (5)
days from its impounding, it shall be sold at public auction under the following
procedures:
a. The City Veterinarian shall submit a list of impounded animals scheduled
for public auction, to the City Treasurer;
b. The City Treasurer shall post a notice of public auction for three (3)
consecutive days in five (5) public places including the main entrance of
the City Hall and the Public Market;
c. The animal shall be sold to the highest bidder. Within five (5) days after
the auction sale, the City Treasurer shall submit a report of the
proceedings to the City Mayor and the Sangguniang Panlungsod.
5.
The owner may stop the sale at public auction of his impounded animal by paying at any
time before or during the auction sale, the poundage fee due and the cost of the
advertisement and conduct of the sale to the City Treasurer, otherwise the sale shall
proceed.
6.
The proceeds of the sale shall be applied to satisfy the cost of impounding, advertisement
and conduct of sale. The residue over these cost shall accrue to the General Fund of the
City.
7.
In case the impounded animal is not disposed of within ten (10) 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 fee due.
Section 3C. 05. Penalty. Any violation of the provisions of this Article shall be punished
by a fine of not less than One Thousand Pesos (P1,000.00), but not more than Five Thousand
Pesos (P5,000.00), or imprisonment of not less than one (1) month, but not more than six (6)
ARTICLE D Large Cattle Registration
and Transfer Fees
Section 3D. 01. Definition. Large Cattle includes a two year old horse, mule, ass,
carabao or other domesticated member of the bovine family.
Section 3D. 02.
following fees:
Imposition of Fee. There shall be collected by the City Treasurer the
a] For each certificate of ownership

b] For each certificate of transfer
c] Registration of private brand
d] Branding fee
P 50.00
50.00
75.00
75.00
Provided, that the transfer fee shall be collected only once if the large cattle is transferred
more than once a day.
Section 3D. 03. Time and Manner of Payment. The registration fee shall be paid to
the City Treasurer upon registration or transfer of ownership of the large cattle.
Section 3D. 04.
a]
The owner of a two (2) year old cattle is hereby required to register the said cattle with
the Office of the City Treasurer. All branded and counter branded animals presented to
the City Treasurer shall be registered in a book showing among others, the name and
residence of the owner, and the class, color, sex, brand and other identifying marks of
the cattle.
b]
The transfer of large cattle, regardless of age, shall likewise be registered with the City
Treasurer. The entry in the registry book shall set forth among others, the name and
residence of the owners and purchasers, the consideration of purchase price of the animal
for sale or transfer, the class, sex, age, brand and other identifying marks of the animals
and a reference by number of the original certificate of ownership, with the name of the
City or Municipality which issued it.
Section 3D. 05. Penalty. Any violation of the provisions of this Article shall be
Thousand (P5,000.00) Pesos or imprisonment of not less than One (1) month but not more than
Section 3D. 06. Applicability Clause. All other matters relating to the registration of
large cattle shall be governed by the pertinent provisions of the Revised Administrative Code of
1987 and other applicable laws, rules and regulations.
ARTICLE E Fire Safety Inspection Fee
Section 3E. 01. Imposition of Fee. There shall be collected from operators of business
establishments in this City an annual fire safety inspection fee prescribed hereunder:
On gasoline stations and similar Establishments
On factories or warehouses of combustible,
flammable or explosive materials
On sari-sari store and other similar establishment
storing combustible, flammable or explosive
materials
On all other establishment not storing combustible,
flammable or explosive materials
P 75.00/annum
125.00/annum
5.00/annum
75.00/annum
Section 3E. 02. Time of Payment. The fee imposed in this Article shall be paid to the
City Treasurer after a fire safety inspection of the establishment has been made but prior to the
issuance of the Fire Safety Inspection Certificate by the Chief of the Fire Station, BFP, or his
authorized representative and upon renewal of the same every year thereafter within the first
twenty (20) days of January.
Section 3E. 03. Surcharge for Late Payment. Failure to pay the fee prescribed in this
(25%) of the original amount due, such surcharge to be paid at the same time and in the same
manner as the original amount due.
Section 3E. 04. Administrative Provisions. The Chief of the Fire Station, BFP or his
duly authorized representative, shall conduct an annual and periodic inspection of all business
establishments and buildings to determine propriety of existing fire safety and prevention devices
or equipment as well as their compliance to fire safety rules and regulations.
The Chief of the Fire Station, BFP shall issue the necessary rules and regulations for the
implementation of this Article. Such rules and regulations shall be enforceable until rescinded,
modified or revoked by the Provincial Fire Marshal.
Section 3E. 05. Applicability Clause. All other matters relating to fire inspection and
issuance of permit therefor shall be governed by pertinent provision of PD 1185 (Fire Code of the
Philippines) and other existing laws, rules and regulations.
Section 3E. 06. Penalty. Any violation of the provisions of this Article shall be punished
by a fine of not less than One Thousand Pesos (P1,000.00) but not more than Five Thousand
(P5,000.00) Pesos or imprisonment of not less than One (1) month but not more than Six (6)
ARTICLE F Fee on the Operation of Cockpit
Section 3F. 01. Definition of Terms. As used in this Article, the following terms shall be
understood, applied and construed as follows:
1. Bet Manager ( Kasador) a person who calls and takes care of bets from owners of
both game cocks and those of the other bettors before he orders the commencement
of the cockfight, and thereafter distributes winning bets to the winners after deducting
a certain commission.
2. Bet Taker (Kristo) a person who participates in cockfights and with the use of money
or other things of value, bets with other bettors or through other bet takers and wins
or losses his bet depending upon the results of the cockfight as announced by the
referee or sentenciador
3. Breeder a person engaged in game fowl breeding or propagation or personal and/or
commercial purposes for eventual use in cock fighting.
4. Cocker (Aficionado) a person who participate and bets in cockfighting as a sport,
amusement, recreation or form of relaxation.
5. Cockfight (Sultada) the actual fight or physical combat of two pitted or evenly
matched game cocks both armed with gaffs, where bets on either side are laid.
6. Cockfighting (Sabong) shall mean the commonly known game or term
Cockfighting, Derby, Pintakasi or its equivalent in term in different
Philippine localities.
7. Cockpit (Sabungan) the properly fenced premises or compound provided with one or
more gates or doors of definite points of entrance and exit and licensed in accordance
herewith for the holding of cockfighting, derby, pintakasi or tupada.
8. Gaffer (Mananari) a person knowledgeable in the technique of arming fighting cocks
with gaff on either or both legs.
9. Gamecock refers to domesticated fowls, whether imported or locally bred, as well as
the native fighting cocks indigenous to the country, especially bred, trained and
conditioned for actual cockfighting or for propagation and breeding purposes for
eventual use in cockfighting.
10. Handler (Sultador) a person who permanently takes physical custody and control
inside the arena of apitted gamecock, and who actually releases the same for actual
fight and combat in a cockfight.
11. International Derby means a cockfight promotion with foreign entries.
12. National Derby means a cockfight promotion with nationwide participants.
13. Pit Manager a person and cockfights therein. He may or may not be the owner of
the cockpit himself.
14. Promoter a person duly licensed as such, who is engaged in the convening, meeting,
holding and celebration of specially programmed and arranged cockfighting, like
local and international derbies or competitions, special main or matched setto or
encounters, pintakasi and ordinary cockfights, who is may or may not be the
franchise, but who, in the latter case, is allowed by the franchise, for a fee, to use its
facilities.
15. Referee (Sentenciador) a person who watches and overseas the progress of the
cockfight and decides its results by announcing the winner or declaring a draw or a
no-contest fight or game.
16. Regional Derby means a cockfight promotion with participants from a particular
region only.
17. Regular Cockfight means a cockfight hold on Sundays and/or legal holidays.
18. Special Cockfights means a cockfight held on days other than Sundays and legal
holidays and for special purposes and in places other than the franchised cockpit.
19. Special Permit means a permit secured from the City Mayor to hold cockfighting on
days other than Sundays and legal holidays in places other than the licensed or
franchised cockpit.
20. Zoning Law or Ordinance either or both national or local legislation which logically
arranges, prescribes, defines and apportions a given political subdivision into specific
land uses as present and future projection of needs warrant in accordance with
previously prescribed standards and guidelines.
Section 3F. 02. Qualification of the applicant/s. The following shall be qualified to
apply for the grant of Franchise to operate a Cockpit in the City of Puerto Princesa:
1. Any person of legal age, Filipino citizen; natural or juridical person, 100% Filipino
capital, duly incorporated under existing Philippine Law;
2. Applicant/s, natural or juridical, must submit the following:
a) Financial Statement duly signed by an Accountantt showing the net worth of not
less than One (1) Million for the Current Year;
b) Income Tax Returns for at least three (3) previous years. For newly
organized/registered Corporations or Cooperatives, at least the latest Income Tax
Returns shall be required; and
c) Certification of Bank Deposit with the minimum amount of Five Hundred
Thousand (P500,000.00) Pesos or Credit Line in any of the reputable financial
institutions with a minimum amount of One Million (P1,000,000.00) Pesos.
Section 3F. 03. Number of Cockpit Allowed. Only one (1) cockpit shall be allowed,
established, maintained or operated in the City of Puerto Princesa. No other franchise shall be
issued or allowed by the Sangguniang Panlungsod except after the lapse of ten (10)) years.
Section 3F. 04. Site and Construction of Cockpits. Awardee of Franchise shall be
required to construct a new Cockpit in conformity with the Zoning Ordinance. Provided , further,
that said cockpit shall confirm to the requirements herein provided, that:
1. applicant stating therein the name of the cockpit, the name of the applicant/s, or
in case of partnership, or corporations, or associations, a certified copy of its
Article of Incorporation and By-Laws, the name of the operator/manager, the
name of the license, and the mailing address of the above-mentioned persons;
2. Mayors Permit to operate shall be issued only after a Franchise has been
approved by the City Council;
3. the cockpit Building Plan for its construction shall be designed by the City
Engineering Office as a minimum standard and in accordance with the National
Building Code, Ordinance or Rules and Regulations, as well as, the locational
and vicinity plan of the cockpit;
4. the cockpit must be able to accommodate not less than one thousand (1,000)
sitting capacity;
5. the cockhouse to be constructed shall be at least Fifty (50) cubicle;
6. the land area for the construction of said cockpit must not be less than six
thousand (6,000) square meters, three thousand (3,000) square meters of which
shall be intended for the cockpit, cockhouses and canteen and three thousand
(3,000) square meters shall be allotted for Parking Area and Open Space
purposes;
7. the construction of said cockpit must be completed within eighteen (18) months
after the award of franchise. Failure to finish the construction of said cockpit
within the prescribed period shall be deemed a waiver to operate said cockpit on
the part of the franchisee;
8. the grantee of franchise must commence the construction of the cockpit within
three (3) months from the award of the franchise and periodical inspection on the
progress of the construction. Failure to do so would mean forfeiture or

cancellation of the gant.
Section 3F. 05. Phasing Out of Cockpit. Cockpits in existence and duly licensed to
operate upon promulgation of Presidential Decree No. 1802 on January 16, 1981, which do not
fulfill the requirements with respect to construction or are in excess of the number herein
allowed, shall be phased out.
In case of excess of the number of cockpits in the City of Puerto Princesa, the owners,
lessees or operators thereof are given one month time within which to reach an agreement for
purposes of cooperative operations of the number of authorized cockpits. If the parties fail to
reach an agreement, the question as to who will continue operations shall be determined by
lottery to be conducted by the City Mayor and/or Sangguniang Panlungsod of the City of Puerto
Princesa in the presence of the parties concerned.
Section 3F. 06. Place and Time of Holding Cockfights. Cockfights may be held only in
licensed cockpits:
1. For regular cockfights, during Sundays and legal holidays, except of the following
days, when no cockfighting shall be held:
a.
b.
c.
d.
e.
f.
g.
New Years Day January

Holy Thursday
Good Friday
Philippine Independence Day June 12
National Heroes Day December 30
Election/Referendum Day, and
Commission on Election Registration Day
Derbies and hack fights may be held on Saturdays. For northern barangays from
Barangay Bacungan up to Barangay Langogan and for southern barangays from Barangay Iwahig
to Barangay Kamuning, special cockfighting may be allowed in their respective areas upon
approval of the Barangay Council.
Within poblacion area from Barangays Irawan and Sta. Lourdes, cockfighting shall be
held in a licensed Cockpit or in the respective barangays during fiesta or foundation day as
allowed by the City Mayor.
Special Permits shall be issued during Saturdays and Sundays within the poblacion area.
Upon prior application to the Office of the City Mayor, barangay shall be given special
permit to hold cockfighting on days other than Saturdays, Sundays and legal holidays on the
occasion of the celebration of its barangay fiesta and foundation day upon the request of the
Barangay Council. Special Permits to hold cockfight shall be issued only for a maximum period
of three (3) days for its barangay fiesta and two (2) days for barangay foundation day.
Section 3F. 07. Licensing of Cockpits. Subject to the herein Rules and Regulations
prescribed by the Sangguniang Panlungsod, the City Mayor shall issue permits for the privilege
of operating cockpits in the City of Puerto Princesa, Provided, however, that no permit shall be
issued unless a franchise validity issued by the Sangguniang Panlungsod shall have been
previously obtained.
Section 3F. 08. Franchising of Cockpits. No cockpit shall be allowed to operate without
the proper franchise from the Sangguniang Panlungsod.
Franchise to operate a cockpit can be availed of by any qualified bidder at a minimum
amount of two hundred thousand pesos (200,000.00) for a period of ten (10) years renewable
thereafter. The Sangguniang Panlungsod shall not grant an additional franchise to operate a
cockpit until after the lapse of ten (10) years from the award of the first franchise.
In case of tie in the bidding, the awardee of franchise shall be determined by drawing of
lots.
Immediately after the award of the franchise, the awardee shall assume the operation of
the Old Cockpit upon signing of contract for a period of eighteen (18) months at a monthly rental
in the amount of sixty thousand (P60,000.00) pesos per month with the following terms:
1. One (1) month advance; and
2. Two (2) months deposit.
Sixty (60) days after the grant of franchise, the grantee shall submit to the Sangguniang
Panlungsod the House Rules of the cockpit for review and approval by the Sanggunian.
Section 3F. 09. Requirement for Licensing of Cockpits. The following requirements
must be fully complied with before the issuance of permits and licenses:
New License every application for new license to operate or to maintain a cockpit
shall be submitted to the City Mayor with the following documents:
a. A copy of the franchise
b. Location and vicinity plan of the cockpit
c. The cockpit building plan/design as approved by the City Engineer, and a
certification by him to the effect that the cockpit was constructed in
accordance with such approved plan/design in the area allowed by the
zoning law/ordinance, or in the absence of a Zoning officer to the effect
that the location/site of the cockpit is not within a radius of two hundred
(200) lineal meters from any existing residential or commercial area,
hospital, school building, churches or other public buildings.
Annual Renewal every application for the annual renewal of a license to operate or
manage a cockpit shall be submitted to the City Mayor not later than December 31, of each year,
and shall be accompanied with the following:
a. Official receipts showing payments of City taxes, fees and other levies
prescribed in this Article and other pertinent City Ordinances.
b. In case of a cockpit constructed more than ten (10) years before the date of
renewal application, a certification from the City Engineer to the effect that
such cockpit is free from material, structural or other physical hazards.
c. A photocopy of the preceding years permit.
d. A photocopy of the City Licenses paid for the preceding year.
e. A photocopy of the preceding years Sanitary Permit.
Section 3F. 10. Cockpit Officials. The following officials are required to register with the
Sangguniang Panlungsod:
1.
2.
3.
4.
5.
6.
7.
8.
Promoters, Operators, General Manger or Hosts

Pit Manager
Referee (Sentenciador)
Bet manager (Kasador)
Bet Takers (Kristo)
Gaffer (Mananari)
Cashiers
Derby Match makers
They shall not officiate during cockfights without first securing a certificate of
registration from the City Council, and renewing the same every year or before the 31 st day of
January. The Sangguniang Panlungsod may revoke for cause such registration together with the
corresponding licenses issued by the Permits and Licenses Section of the Office of the City
Mayor.
Section 3F. 11. Permit Required For Special Cockfight, Application Therefor.
1. No special cockfight shall be allowed unless authorized by a special permit from the
City Mayor. Application for such special permit shall be filed with the Office of the
City Mayor fifteen (15) days before the event.
Every application shall be signed by the owner/operator or licensee of the cockpit
where such special cockfights are to be held and countersigned by the promoter or a
respective of the beneficiary.
2. No international derby may be held without a permit or license issued by the City
Mayor. The City Mayor may authorize the promotion of not more than eight (8)
international cockfight derbies every year, upon application of duly qualified
promoters and countersigned by the owner/operator or license of the cockpit. Such
application shall filed at least sixty(60) days before the scheduled international derby.
Every application for an international cockfight derby shall be supported by
the following documents:
A] A letter request to the City Mayor from the beneficiary for the holding of an
international derby in a particular cockpit.
Section 3F. 12. Registration of Breeders. All breeders of game fowl are required to
register with the Bureau of Animal Industry, and no person shall be allowed to import game fowl
for breeding unless he is duly registered in accordance hereto. The Director of the Bureau of
Animal Industry shall furnish the Office of the City Mayor/Sangguniang Panlungsod of the City
of Puerto Princesa with a complete list of duly registered breeders.
Section 3F. 13. Importation of Game Fowl.
For Competition On the occasion of duly licensed international cockfight
derby, the City Mayor may allow the importation of gamecocks for use in such international
derby by foreign participants or their Philippine Association or representative, subject to existing
national laws. Each duly licensed international cockfight derby promotion and each import
permit shall entitle the permit to not more than twenty (20) gamecocks.
For Breeding All breeders duly registered with the Bureau of Animal Industry
shall be considered a bonafide game fowl breeder and are entitled to one (1) import permit each
every calendar year; provided that, each import shall authorize the entry of not more than two (2)
roosters and four (4) hens or their equivalent in hatching eggs at five (5) hatching eggs for every
hen or roosters, four (4) game fowl hens may be imported as replacement.
The Bureau of Animal Industry shall issue import permits in accordance with paragraph
(1) and (2) of this Section, subject to such guarantee rules and regulations as the Bureau may
prescribed.
Section 3F. 14. Illegally Imported Game Fowl. Game fowls brought into the City of
Puerto Princesa without the required import permit shall be considered as illegally imported.
Such game fowl shall be turned over to the Bureau of Animal Industry for disposition as the
Sangguniang Panlungsod may direct and shall be subject to sale at public auction.
Section 3F. 15. Fees. Without prejudice to the taxes, fees and other levies imposed by
the Province of Palawan in accordance with the Local Government Code of 1991 (RA No. 7160),
as well as the fees imposed by the Bureau of Animal Industry, the following fees shall be paid to
the City Government:
1. Application/Filing Fee
2. Franchise Fee (for two years)
3. Cockpit Registration ( Annual Fee)
a) Cockpit located in the Poblacion
b) Cockpit located in the Northern and
Southern Barangays of the City
c) Ocular Inspection Fee
400.00
6,000.00
2,500.00
2,000.00
(For new cockpit)

4. RegistrationofCockpitPersonnel (Annual):
a) Operator, General manager, Promoter Hosts
or such other terms applied to persons or
promoting or hosting a cockpit
b) Pit Manager
c) Referee (Sentenciador)
d) Bet Manager (Kasador)
e) Bet Taker (Kristo)
f) Cashier
g) Derby Matchmaker
h) Gaffer (Mananari)
5.
Special Permit Fees:

a) International derby
b) Special cockfight (Hackfight) in
Licensed cockpits
c) Special cockfight (Derby) in licensed
Cockpits
d)
Special cockfight in Barangay
fiestas or Foundation Days (Hackfights)
500.00
2,500.00
1,200.00
400.00
350.00
250.00
350.00
300.00
200.00
4,000.00
500.00
800.00
250.00/day
e)
Special Cockfight in Barangay

Fiestas or Foundation Days (Derbies)
1,000.00
6.
For Promoters of Derby:

a) Two Cock (2-cock) Derby
b) Three Cock (3-cock) Derby
c) Four Cock (4-cock) Derby
d) Five Cock (5-cock) Derby
e) Six Cock (6-cock) Derby
7.
For importation of Game Fowl

(Import Permit
Fee whether imported from other countries or
Other Cities or Provinces):
a) Game fowl/gamecocks for competition
Per Import permit of not exceeding
Twenty (20) Gamecocks each
b) Game fowl for breeding two (2) roosters
and four (4) hens or their equivalent in
hatching eggs
8.
9.
500.00
1,000.00
1,500.00
2,000.00
2,500.00
100.00/cock
500.00
Resetting or rescheduling or special

cockfights For which special permit has been
previously issued.
350.00
Filing Fee for complaint, petition

and/or application for proper and equivalent
relief as provided in the rule herein prescribed.
500.00
Section 3F. 16. Annual Tax. There is hereby imposed an annual tax in the amount of
Fifteen Thousand Pesos(P15,000.00).
Section 3F. 17. Time and Manner of Payment. The fees imposed under Section 3F. 15
herein shall be paid to the City Treasurer annually within the first twenty (20) days of January.
The taxes as levied under Section 3F.16 of this Article shall be paid to the City Treasurer
within the first twenty (20) days of January or in quarterly installment within the first twenty (20)
days of each quarter.
Section 3F. 18. Surcharge for Late Payment. Failure to pay the tax prescribed in the
Section 3F. 19. Complaints and Protest. The Sangguniang Panlungsod of Puerto
Princesa shall take cognizance of complaints and protest related to the operation and management
of cockpits or the conduct of cockfights and violations of Rules and Regulations, which
complaints or protests must be in writing and under oath. The Sangguniang Panlungsod shall
prescribed the rules and procedures governing the disposition of such cases.
Section 3F. 20. Other Gambling Prohibited. No gambling of any other kind shall be
permitted in the premises of the cockpit during cockfights. The owner, manager or lessee of such
cockpit shall be criminally liable under applicable City Ordinances.
Section 3F. 21. Prohibition Against Minors. No person less than fifteen (15) years of
age shall allowed inside the premises of the cockfight during cockfights. The owner, manager or
licensee shall be responsible for strict compliance with this rule.
Section 3F. 22. Penal Provision . Any violation of the provision of this ordinance and
any rules and regulations prescribed by the Sangguniang Panlungsod shall be sufficient ground
for the cancellation or revocation of the Franchise and Mayors Permit to operate a cockpit. A fine
in the amount of Two Thousand (P2,000.00) Pesos, but not more than Five Thousand (P5,000.00)
Pesos, or an imprisonment of not more than six (6) months, but not more than one (1) year or
both such fine and imprisonment may be imposed at the discretion of the competent court.
Section 3F. 23. Anti-Fraud Measures. Consonant with the Filipino trait of honesty and
tradition of fair play, the Sangguniang Panlungsod of Puerto Princesa shall adopt such measures
to penalize the use of fraudulent means or manipulations in all aspect of cockfighting. Persons
employing such means or manipulations shall be proceeded against in accordance with our penal
laws as the circumstances may warrant.
Section 3F. 24. Books of Accounts and Records. All cockpits are required to keep the
proper books of accounts and records in connection with their operations. The City
Mayor/Sangguniang Panlungsod or their duly authorized representatives shall have the power to
inspect at all times possible, said books of accounts and records.
Section 3F. 25.
Repealing Clause. All Ordinances, Rules and Regualtions,
Administrative Orders, Executive Orders, and other issuances, or parts thereof, which are in
conflict or inconsistent with the provisions of this Article are hereby repealed, amended and
modified accordingly.
Section 3F. 26. Applicability Clause. The provision of PD 449, otherwise known as the
Cockfighting Law of 1974, and such other pertinent laws shall apply to all matters regarding the
operation of cockpit and the holding of cockfights in this City.
Section 3F. 27. Separability Clause. In the event that any part, section or provision of
this Ordinance be declared unconstitutional or null and void by a court of competent jurisdiction
such declaration shall not affect the remaining valid part hereof.
ARTICLE G Permit Fee on Storage of Flammable,
Combustible or Explosive Substances
Section 3G. 01. Imposition of Fee. There shall be collected from every person storing
flammable, combustible or explosive substances the following permit fee:
a ] Storage of gasoline, naphtha,
diesel fuel and similar products.

Less than 1,000 liters
1,000 liters to 5,000 liters
More than 5,000 liters
250.00 per annum

600.00 per annum
1,500.00 per annum
b ] Storage of other flammable, combustible

or explosive substances.
Less than 1,000 kilograms
More than 1,000 kilograms
P 250.00 per annum

600.00 per annum
Section 3G. 02. Time and Manner of Payment. The fee imposed herein shall be paid to
the City Treasurer upon application for a Mayors Permit to store the aforementioned materials
or substances.
1]
No person shall store or keep at his place of business or elsewhere in this City any
flammable, combustible or explosive substances without first securing a permit from the
Mayor thru the Chief of the Fire Station, Bureau of Fire Protection. Gasoline, diesel fuel
or naphtha not exceeding the quantity of One Hundred (100) liters kept in the tank of
motor vehicles or other mechanical engines shall be exempt from the permit fee herein
imposed.
2]
The Chief of the Fire Station, BFP, shall promulgate the necessary rule and regulations for
the proper storing of said materials or substances taking into consideration the provisions
of PD 1185 (Fire Code of the Philippines) and its implementing rules and regulations.
Section 3G. 04. Penalty. Any violation of the provisions of this Article shall be punished
Pesos (P5,000.00) or imprisonment of not less than One (1) month but not more than Six (6)
ARTICLE H Registration and Permit Fee
on Bicycle or Pedaled Tricycle
Section 3H. 01. Imposition of Fee. There shall be collected from the owner of a bicycle
or pedaled tricycle operating within the City, the following fees:
Registration Fee, per bicycle
Permit or License Fee, per bicycle
Registration Fee, per pedaled tricycle
Permit or License Fee, per pedaled tricycle
P 20.00
25.00
30.00
35.00
Section 3H. 02. Time of Payment. The fee imposed herein shall be due on the first day
of January and payable to the City Treasurer within the first twenty (20) days of January of every
year. For bicycle or pedaled tricycle acquired after the first twenty (20) days of January, the
permit fee shall be paid without penalty within the first twenty (20) days following its acquisition.
Section 3H. 03. Surcharge for Late Payment. Failure to pay the fee prescribed in this
Section 3H. 04. Administrative Provisions. A metal plate or sticker shall be provided
by the Office of the City Treasurer to be paid at cost by the owner of the bicycle or pedaled
tricycle. The City Treasurer shall keep a register of all bicycle or pedaled tricycle which shall
include information such as: its make and brand, the name and address of the owner and the
number of the plate or sticker issued.
Section 3H. 05. Applicability Clause. This Article shall no longer be applied or
enforced in barangays where there is an existing ordinance dealing on the same subject matter.
The Barangay Ordinance imposing such fees shall be the one to be enforced, provided, that the
subject barangay ordinance shall have been reviewed by this Sangguniang Panlungsod and found
not to be ultra vires; not contrary to existing laws; or not in contravention with the requisites of
a valid ordinance.
Section 3H. 06. Penalty. Any violation of the provisions of this Article shall be punished
ARTICLE
I Permit Fee on Cattle, Pig

or Chicken Pen or Corral
Section 3I. 01. Imposition of Fee. There shall be collected a fee of One Hundred Fifty
Pesos (P150.00) for every permit to construct a cattle, pig, or chicken pen or corral.
Section 3I. 02. Time of Payment. The fee imposed in this Article shall be paid to the
City Treasurer upon application for the permit with the Office of the City Mayor.
Section 3I. 03. Administrative Provisions. Before the application for a permit is acted
upon, the City Mayor, or his duly authorized representative, shall inspect the premises where the
pen shall be constructed to determine whether the site and construction of the pen or corral
conform to existing laws, rules and regulations and require presentation of the receipt of payment
of the fee imposed in this Article.
Section 3I. 04. Penalty. Any violation of the provisions of this Article shall be punished
by a fine not less than One Thousand Pesos (P1,000.00) but not more than Five Thousand Pesos
(P5,000.00) or imprisonment of not less than One (1) month but not more than Six (6) months, or
both such fine and imprisonment, at the discretion of the Court.
ARTICLE J Permit Fee on Film-Making
Section 3J. 01. Imposition of Fee. There shall be collected from every person, natural
or juridical, that shall undertake a location-filming within the territorial jurisdiction of this City
the following fees:
A.
Permit fee for location filming:

for local exhibition
for foreign exhibition
B.
P 1,500.00
2,000.00
Additional regulatory fees:

1] For filming of movies or motion
pictures for commercial purposes,
per film
750.00
2] For filming of movies or motion

pictures considered as a
documentary film
400.00
3] For every location, or place of

shooting the film
300.00
Section 3J. 02. Administrative Provisions. The person-in-charge of the locationfilming shall first secure a Mayors Permit before undertaking the aforesaid activity by filing an
application for the purpose and stating therein the title of the movie or motion picture; whether
the film is intended for commercial purposes or a documentary film; the number of sites,
locations, or places where the film would be shot and such other necessary information.
The Chief of the Permits and Licenses Section, Office of the City Mayor shall issue the
necessary rules and regulations for the proper implementation of this Article.
Section 3J. 03. Time and Manner of Payment. The fee imposed in this Article shall be
paid to the City Treasurer upon application for a Mayors Permit or issuance thereof.
Section 3J. 04. Surcharge for Late Payment. Failure to pay the fee prescribed in this
(25%) of the original amount of fees due. Such surcharge to be paid at the same time and in the
same manner as the original amount of fees due.
Section 3J. 05. Penalty. Any violation of the provisions of this Article shall be punished
Pesos (P5,000.00) or imprisonment of not less than One (1) Month but not more than Six (6)
ARTICLE K Permit Fee on Agricultural Machinery
and Other Heavy Equipment For Rent
Section 3K. 01. Imposition of Fee. There shall be collected an annual permit fee at the
following rates for each agricultural machinery or heavy equipment from operator of the said
machinery renting out said equipment in this City.
ANNUAL FEE
Farm Tractor; "Kuliglig" and the like
Bulldozer
Forklift
Grader
Other similar machinery or heavy equipment not enumerated
above
Section 3K. 02. Time and Manner of Payment.
payable upon application for a Mayors Permit.
P250.00
350.00
350.00
350.00
350.00
The fees imposed herein shall be
Section 3K. 03. Administrative Provision. The City Treasurer shall keep a registry of all
heavy equipment and agricultural machinery which shall include the make and brand of the heavy
equipment and agricultural machinery and the name and address of the owner.
Section 3K. 04. Applicability. This Article shall no longer be applied or enforced in
barangays where there is an existing ordinance dealing on the same subject matter. The
Barangay Ordinance imposing such fees shall be the one to be enforced, provided, that the
subject barangay ordinance shall have been reviewed by this Sangguniang Panlungsod and found
not to be ultra vires; not contrary to existing laws; or not in contravention with the requisites of
a valid ordinance.
Section 3K. 05. Penalty. Any violation of the provisions of this Article shall be punished
Pesos (P5,000.00) or imprisonment of not less than one (1) month but not more than six (6)
ARTICLE
L Fee for the Registration of Religious,

Civic Social or Sports Organizations,
Clubs, Associations or Fraternities
Section 3L. 01. Imposition of Fee. There shall be collected an annual registration fee of
Twenty Five Pesos (P25.00) for every religious, civic, social and/or sports organizations, clubs,
associations, federation or fraternities organized and/or operating in this City for purposes not
contrary to laws, rules and regulations.
For purposes of this Article, the term "religious organizations" refer only to associations
of persons promoting a religious belief but it does not include "churches", "sect" or any kind of
religion.
Section 3L. 02. Time of Payment. The fee shall be paid to the City Treasurer within
twenty (20) days of January every year before a certificate of registration is issued by the City
Mayor or his duly authorized representative.
Section 3L. 03. Surcharge for Late Payment. Failure to pay the fee prescribed in this
Article within the time required shall subject the taxpayer to a surcharge of twenty percent (20%)
of the original amount of fee due, such surcharge to be paid at the same time and in the same
manner as the original fee due.
Section 3L. 04. Administrative Provisions.
1]
It shall be the duty of the Officers of the organization covered under this Article, through
their President or Chairman, to register the name of their organization or association with
the Office of the City Mayor.
2]
The application for registration shall be accompanied by a copy of the organizations

Constitution and By-Laws or, in the absence of which, a joint affidavit to be executed by
two officers of the said organization stating therein the purpose or purposes for which the
organization is established or formed, together with a copy of the list of all its members
including their respective addresses.
Section 3L. 05. Exemption.

Political organizations, including the Katipunang
Kabataan, Sangguniang Kabataan, Pederasyon ng mga Sangguniang Kabataan, Liga ng mga
Barangay and Barangay Brigades are exempted from the provisions of this Article.
Section 3L. 06.Penalty. Any violation of the provisions of this Article shall be punished
ARTICLE M Special Mayors Permit
Section 3M. 01. Permit to Hold Benefits. Religious, civic, social and/or sports
organizations, clubs, associations, federations or fraternities desiring to hold benefit shows,
balls, programs, exhibitions, contest, bingo socials and other kinds of fund-raising activities
may be issued a Special Mayors Permit free of charge, Provided, that the said organization is
duly registered with the Office of the City Mayor; that the proceeds of which shall ensure or
benefit the welfare organization or intended for purposes that will redound to the welfare of the
general public; that it shall not in any manner violate any existing ordinances, rules and
regulations, especially those on traffic and pedestrian hazards
Section 3M. 02. Exemption. Only fund-raising activities sponsored by the Barangay
Council (Sangguniang Barangay) are exempted from securing a permit from any national or local
office or agency as per Section 391, paragraph 11 of RA 7160 and Article 101, paragraph 11 of
its implementing rules and regulations. Provided that no fund-raising activities shall be held
within a period of sixty (60) days immediately preceding and after a national or local election,
recall, referendum, or plebiscite and provided finally, that said fund-raising activities shall
comply with the national policy standards and regulations on moral, health and safety of the
persons participating therein. The Sangguniang Barangay, through the Punong Barangay, shall
render a public accounting of the funds raised at the completion of the project for which the fundraising activity was undertaken.
Section 3M. 03. Administrative Provisions. Except for the Barangay benefits shows,
programs, contests and other fund-raising activities without the corresponding permit from the
City Mayor.
Section 3M. 04. Penalty. Any violation of the provisions of this Article shall be
Six (6) months or both such fine and imprisonment, at the discretion of the Court.
ARTICLE N Fees for the Sealing and Licensing
of Weights and Measures
Section 3N. 01. Imposition of Fees. Every person using instrument of weights and
measures within this City shall first have them sealed and licensed annually and pay to the City
Treasurer the following fees.
a]
For sealing linear metric measures of:

Not over three (3) meters
Over Three (3) meters
b]
P 65.00
80.00
For sealing metric measures with a

capacity of:
Not over ten (10) liters
Over ten (10) liters
c]
65.00
80.00
For sealing metric instrument of weights:

With a capacity of :
Less than thirty (30) kilograms
100.00
Thirty (30) kilograms but not more than fifty

(50) kilograms
120.00
Fifty (50) kilograms but not more than one

hundred (100) kilograms
140.00
One hundred (100) kilograms but not more

than five hundred (500) kilograms
160.00
Five hundred (500) kilograms but not more

than one thousand (1,000) kilograms
180.00
One thousand (1,000) kilograms or more
220.00
For an apothecary or other balance of precision, the fee shall be double the rates
prescribed above.
For each scale or balance, a complete set of weights for use therewith shall be sealed free
of charge. However, for extra weight, the charge shall be Two Pesos (P2.00).
Section 3N.02. Gasoline Station Dispensing Pumps. Operators/Owners of gasoline
station shall have their dispensing pumps calibrated/registered on a monthly basis and/or upon
request of the operator/owner and shall pay to the City Treasurer the following prescribed fees:
1. For Fuel Pumps
2. For Fuel Tanker
P 80.00/pump
60.00/compartment
That the City Government is hereby authorized to conduct on the spot calibration of all
dispensing pumps.
For each and every re-testing and re-sealing of weights and measures instrument outside
the office upon request of the owner or operator, an additional service charge of fifty pesos
(P50.00) for each instrument shall be collected. Therefore, it is required that all their dispensing
pumps used in the performance of their business shall be calibrated and registered.
Section 3N. 03. Exemption. All instrument of weights and measures used in
government works or maintained for public use by the national, provincial, city or barangay
government shall be tested and sealed free of charge.
Section 3N. 04. 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 the anniversary date.
Section 3N. 05. Surcharge for Late Payment. Failure to pay the fee prescribed in this
(25%) of the original amount of fees due. Such surcharge to be paid at the same time and in the
same manner as the original amount of fees due.
Section 3N. 06. Place of Payment. The fees shall be paid in this City where the person
using the instrument of weight and measure is conducting the business. A peddler or itinerant
vendor using only one instrument of weight or measure shall pay the fees in the City or where he
resides.
Section 3N. 07. Accrual of Proceeds. The proceeds of the fees as well as surcharges,
interest, and fines collected in connection with this Article shall accrue to this City where it is
collected.
Section 3N. 08. Form or Duration of License for Use of Weights and Measures. The
official receipts for the fee charged for sealing of a weight or measure shall serve as a license to
use instrument for one year from the date of sealing, unless deterioration or damage which
renders the weight or measure inaccurate occurs within the period. When a license is renewed,
the same shall expire on the same day and month of the year following its original issuance. Such
license shall be preserved by the owner and, together with the weight or measure covered by the
license, shall be exhibited upon demand by the City Treasurer or his deputies.
Section 3N. 09. Secondary Standards Preserved by City Treasurer, Comparison
Thereof with the Fundamental Standard. The City Treasurer shall keep full sets of secondary
standards in his office for the use in the testing of weights and measures. The secondary
standards shall be compared with the fundamental standards in the National Institute of Science
and Technology at least once a year. When found to be sufficiently accurate, the secondary
standards shall be distinguished by label, tag, or seal and shall be accompanied by a certificate
showing the amount of its variation from the fundamental standards. If the variation is of
sufficient magnitude to impair the utility of the instrument it shall be destroyed in the National
Institute of Science and Technology.
Section 3N. 10. Destruction of Defective Instrument of Weights or Measures. Any
defective instrument of weights or measures shall be destroyed by the City Treasurer or any of his
authorized deputies if its defect is such that it cannot readily and securely be repaired.
Section 3N. 11. Inspectors of Weights and Measures. The City Treasurer or his
authorized representatives shall inspect and test instruments of weights and measures. In case the
inspection and testing is conducted by the deputies of the City Treasurer, they shall report on the
condition of the instruments in the territory assigned to them to the City Treasurer. It shall be
their duty to secure evidence of infringements of the law or of fraud in the use of weights and
measures or of neglect of duty on the part of any office engaged in sealing weights and measures.
Evidence so secured by them shall be presented forthwith to the City Treasurer and to the proper
prosecuting officer.
Section 3N. 12. Dealers Permit to Keep Unsealed Weights and Measures. Upon
obtaining written permission from the City Treasurer of his deputies, any dealer may keep
unsealed instruments of weight or measures in stock for sale until sold or used.
Section 3N. 13. Fraudulent Practices Relative to Weights and Measures. Any person
other than an official sealer of weights and measures who places an official tag or seal upon any
instrument of weight and measure, or attaches it thereto; or who fraudulently imitates any work,
stamp, brand, tag, or other characteristic sign used to indicate that weight or measure has been
officially sealed; or who alters in any way the certificate or license issued by the sealer as an
acknowledgment that the weight or measure mentioned therein has been duly sealed or who
makes or knowingly sells or used any false or counterfeit stamp, tag, certificate, or license, or
any dye for printing or making stamps, tags, certificates, or licenses which is an imitation of or
purports to be a lawful stamp, 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 reusing the
same in the payment of fees or charges imposed in this Article; or who procures the commission
of any such offense by another, shall for such offense be fined not less than One Thousand Pesos
(P1000.00) nor more than Five Thousand Pesos (P5,000.00) or imprisonment for not less than
one (1) month nor more than six (6) months, or both at the discretion of the Court.
Section 3N. 14. Unlawful Possession or Use of Instrument Not Sealed Before Using
and Not Sealed Within Twelve Months. Any person making a practice of buying or selling 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 has not been officially sealed, or if
previously sealed, the license therefore has expired and has not been renewed in due time, shall
be punished by a fine not exceeding Five Hundred (P500.00) Pesos or by imprisonment for not
exceeding Six (6) months, or both; but if such scale, balance, weight, or measure so used had
been officially affixed thereto remains 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 still to be sufficiently accurate to warrant its being sealed with repairs or
alteration, such instrument shall, if presented for sealing promptly on demand of any authorized
sealer or inspector of weights or measures, be sealed and the owner, possessor, or user of same
shall be subject to no 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 to be collected and accounted for by
the same official and in the same manner as the regular fees for sealing such instruments.
Section 3N. 15. Alteration of Fraudulent Use of Instrument of Weight or Measure.
Any person who with fraudulent intent alters any scale or balance, weight, or measure whether
sealed or not shall be punished by a fine of not less than One Thousand Pesos (P1000.00) nor
more than Five Thousand Pesos (P5,000.00) or by imprisonment for not less than One (1) month
nor more than Six (6) months, or both such fine and imprisonment at the discretion of the Court.
Any person who fraudulently gives short weight or measure in the making of a sale, or
who fraudulently takes excessive weight or measure in the making of a purchase, or who,
assuming to determine truly the weight or measure, fraudulently misrepresents the weight or
measure thereof shall be punished by a fine of not less than Two Hundred (P200.00) Pesos nor
more than One Thousand (P1,000.00) Pesos or by imprisonment for not less than One (1) month
nor more than Six (6) months, or both such fine and imprisonment, at the discretion of the
Court.
Section 3N. 16. Compromise Power. Before a case is filed in Court for an offense
which does not involve fraud, the City Treasurer is hereby authorized to settle such an offense
upon payment of a compromise penalty of not less than Two Hundred Pesos (P200.00) nor more
than One Thousand Pesos (P1000.00).
Section 3N. 17. Penalty. Any violation of the provisions of this Article shall be
Six (6) months, or both such fine and imprisonment , at the discretion of the Court.
ARTICLE O Permit on Hauling and
Trucking Services
Section 3O. 01. Imposition of Fee. There shall be collected from every person
engaged in the business of hauling and trucking services operating within this City a permit fee of
Two Hundred Fifty Pesos (P250.00) per truck, per annum. The fee imposed herein shall not be
collected from operators of hauling and trucking services whose trucks merely pass this City.
Section 3O. 02. Time of Payment. The fee imposed herein shall be paid to the City
Treasurer upon application for a Mayors Permit to operate hauling or trucking services in this
City. In the succeeding year, the fee shall be paid within the first twenty (20) days of January of
every year, in case of renewal thereof.
Section 3O. 03. Surcharge for Late Payment. Failure to pay the fee required in this
Article shall subject the taxpayer to a surcharge of twenty percent (20%) of the original amount
due, such surcharge to be paid at the same time and in the same manner as the original amount of
fees due.
Section 3O. 04. Administrative Provisions.
1]
The Mayors Permit shall be issued only to the applicant after payment of the
required fee.
2]
The weight capacity of roads and bridges shall be carefully observed by the driver
of the vehicle being used in hauling such cargoes.
3]
Haulers shall also observe carefully the proper loading of logs, sugar cane, cattle,
swine, fowl, and other kinds of cargoes, that same are securely tied or properly
covered.
4]
The Mayors Permit shall be carried by the licensee or permittee at all times while
engaged in hauling activities in this City and shall be presented to the authorities
concerned upon the latters demand.
Section 3O. 05. Penalty. Any violation of the provisions of this Article shall be
ARTICLE P Permit on Operation of Business
Rendering or Offering to Render
Transport Services For-A-Fee
Section 3P. 01. Imposition of Fee. There shall be collected from operators of business
rendering or offering to render transport services for-a-fee an annual permit fee based on the
number of vehicles being used, as indicated below:
1]
2]
3]
4]
Operation of a tricycle-for-hire
business, per unit of tricycle . . . . . . . . . . . . .
P 75.00
Operation of jeepney or AUV for hire

business, per unit of vehicle . . . . . . . . . . . . .
150.00
Operation of truck or wagon for hire

business, per unit of vehicle . . . . . . . . . . . . .
150.00
Operation of car-for-hire business,

per car . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
250.00
Section 3P. 02. Time and Manner of Payment. The permit fee imposed herein shall be
due and payable upon application for a Mayors Permit and within the first twenty (20) days of
January of each year, in case of renewal thereof.
Section 3P. 03. Surcharge for Late Payment. Failure to pay the fee imposed in this
Article within the time required shall subject the taxpayer to a surcharge of twenty (20%) of the
original amount of fee due, such surcharge to be paid at the same time and in the same manner as
the original amount of fee due.
Section 3P. 04. Exemption from Payment of Business Tax. Except for the regulatory
fee imposed herein, No other kind of tax (including business tax) for the operation of the motor
vehicles being used shall be collected from operators of such kind of business undertaking.
Section 3P. 05. Exemption of other Transport Vehicles. Transport vehicles being
utilized as a component of duly established business enterprise and not being offered for hire
including those being used primarily for private purposes are exempted from the provisions of
this Article. Also exempted are operators of passenger buses, jeepneys, or AUVs which have
been granted a Certificate of Public Convenience by the Land Transportation Franchising and
Regulatory Board (LTFRB) to operate in this City or whose vehicle merely passes thru this City.
Section 3P. 06. Administrative Provisions.
1]
No permit to operate any business of rendering or offering to render transport services

for-a-fee shall be issued unless the motor vehicle, has been duly registered with the LTO,
DOTC.
2]
A number plate, metal or otherwise, shall be provided by the Office of the Treasurer to
be paid at cost by the applicant.
3]
The Chief, Permits and Licenses Section, Office of the City Mayor, shall keep a registry
of all the transport vehicle being issued a numbered plate such as its make and brand, the
name and address of the operator and such other pertinent information as may, hereafter,
be required.
Section 3P. 07. Penalty. Any violation of the provisions of the Article shall be punished
Pesos (5,000.00) or imprisonment of not less than One (1) month but not more than Six (6)
ARTICLE Q Franchise and Other Fees
on Tricycle Operations
Section 3Q. 01. Definitions. When used in this Article :a]
Tricycle-for-hire is a vehicle composed of a motorcycle fitted with a single-wheel side

car or a motorcycle with a two-wheel cab usually being operated to render transport
services to the general public for-a-fee.
b]
Motorized Tricycle Operators Permit (MTOP) is a document granting franchise or

license to a person, natural or juridical, allowing him to operate tricycle-for-hire over
specified zones.
c]
Zone is a contiguous land area or block, say a subdivision or a barangay, where

tricycle-for-hire may operate without a fixed origin and destination.
Section 3Q. 02. Imposition of Fees. There shall be collected the following fees for the
operation of a tricycle-for-hire business:
a. Application fee
P150.00
b. Annual Franchise Fee
300.00
Section 3Q. 03. Time of Payment.

a]
The franchise fee shall be paid to the City Treasurer upon application or renewal of
the franchise.
b]
The franchise application fee shall be paid upon application for an MTOP based on
the number of units.
Section 3Q. 04. City Tricycle Franchising and Regulatory Board (MTFRB). There is
hereby created a City Tricycle Franchising and Regulatory Board to be composed of the
following:
Vice Mayor
SB Representative (Chairman, SB Committee on
Transportation and Communication)
City Engineer
City Planning & Development Coordinator
Chief, Permits and Licenses Section
President, Tricycle Operators &
Drivers Association, if any
City Treasurer
President, Liga ng mga Barangay
Chief of Police, PNP
Secretary to the Sanggunian
Chairman
Vice Chairman
Member
Member
Member
Member
Member
Member
Member
Head, Secretariat
Section 3Q. 05. Powers, Duties and Functions of the City Tricycle Franchising and
Regulatory Board. The City Tricycle Franchising and Regulatory Board shall perform the
following:
1]
Accept and process application for tricycle franchise;
2]
Issue or grant the Motorized Tricycle Operators Permit (MTOP) to qualified

applicant, subject to the rules and regulations, and existing ordinances on that
matter;
3]
Recommend to the Sangguniang Panlungsod the amount of fares or adjusted fare

increases, periodically, to be imposed in a particular zones or fixed route;
4]
Recommend to the Sangguniang Panlungsod other reasonable fees and related

charges in the regulation of tricycle-for-hire, after conducting a public hearing for
that purpose;
5]
Promulgate rules and regulations for the proper implementation of this Article
which shall continue to be in full force and effect until revoked or modified by the
Sangguniang Panlungsod; and
6]
Perform such other duties, powers and functions as may hereafter be authorized
by the Sangguniang Panlungsod.
Section 3Q. 06. Quorum. Majority of the members of the City Tricycle Franchising
and Regulatory Board (MTFRB) shall constitute a quorum.
Section 3Q. 07. Internal Rules of Procedure. The MTFRB shall formulate and adopt
its own internal rules of procedures including its regular meetings and necessary standing
committees.
Section 3Q. 08. Rules and Regulations.
1]
Only Filipino citizens and partnership or corporation with sixty percent (60%)
Filipino equity shall be granted the MTOP. No MTOP shall be granted by the City
unless the applicant is in possession of units with valid registration papers from the
Land Transportation Office (LTO);
2]
The grantee of the MTOP shall carry a common carriers insurance sufficient to
answer for any liability it may incur to passengers and third parties in case of
accidents;
3]
Operators of tricycle-for-hire shall only employ drivers duly licensed by the Land
Transportation Office (LTO).
4]
Operators who intend to stop service completely, or suspend service for more than
one (1) month shall report in writing such termination or suspension to the
Sangguniang Panlungsod;
5]
Tricycle operators are prohibited to operate on national highways utilized by 4wheel vehicles greater than four (4) tons and where normal speed exceed forty (40)
KPH;
6]
Until such time that necessary zones are fixed, tricycle-for-hire shall be allowed to
operate like a taxi service, i.e. service is rendered upon demand and without a fixed
route.
7]
Each tricycle unit shall be assigned and bear an identification number, aside from
the motorcycle plate number;
8]
The official fare to be initially adopted shall be a minimum fee of Two Pesos
(P2.00) per kilometer in excess of four (4.0) kilometers distance pending the
enactment of the prescribed fare structure for the zone by the Sangguniang
Panlungsod;
9]
All drivers of tricycle - for - hire are required to wear rubber shoes, polo shirt and
long pants as well as other requirements as may hereafter be imposed by the Board
(MTFRB) or the Sanggunian; Tricycle-for-hire shall have a five-passenger
capacity including the driver; and,
10]
Operators of tricycle-for-hire are required to post in a conspicuous but appropriate

part of the tricycle the schedule of fares.
Section 3Q. 09. Reservation. Nothing in this Article shall be construed to diminish
the authority of the Sangguniang Panlungsod to issue, amend, revise, suspend, or cancel MTOP
and prescribed the appropriate terms and conditions therefor; determine, fix, prescribe or
periodically adjust fares or rates for the service provided in a zone after public hearing; prescribe
and regulate zones of service in coordination with the barangay; fix, impose and collect, and
periodically review and adjust but not oftener than once every three (3) years, reasonable fees
and other related charges in the regulation of tricycle-for-hire; establish and prescribe the
conditions and qualifications of service.
Section 3Q. 10. Penalty. Any violation of the provisions of this Article shall be punished
by a fine of not less than One Thousand Pesos (P1,000.00) but not exceeding Five Thousand
Pesos (P5,000.00), or an imprisonment of not less than One (1) month but not exceeding Six (6)
months, or both such fine and imprisonment at the discretion of the Court.
ARTICLE R Occupation or Calling Fee
Section 3R. 01. Imposition of Fee. There is hereby levied an annual occupation or
calling fee on all individuals engaged in the exercise or practice of their occupation or calling in
the amount prescribed hereunder including, but not limited to, the following:
GROUP
"A" - TWO HUNDRED FIFTY PESOS (P250.00)
Agriculturist; foresters
Automotive mechanics, unless he is a mechanical engineer who
as paid his professional tax
Computer technicians
Electricians unless he is an electrical engineer who has paid his professional tax
Electronics technicians (Radio, TV, Audio )
Hospitality girls, entertainers, hostesses, taxi drivers
Insurance adjusters, consultants, or agents
Interior decorators ( professional )
Professional embalmers ( authorized by DOH )
Professional singers, radio broadcasters, announcers, disc jockeys
Professional tailors, haberdasher, couturier, modiste, fashion designer and the like
Professors, instructors or teachers in private institutions unless they are professionals

who have paid their professional tax
Psychic healers, Soothsayers, Seers
Refrigeration and air-conditioning technicians
Therapist, unless he is a registered nurse.
GROUP "B" - TWO HUNDRED THIRTY PESOS (P230.00)
Acupuncturists
Bakers ( professional )
Cattle auctioneers
Chef or head cook
Club managers
Dance instructors/instructress
Dieticians, nutritionist
Florists
Hairdressers or hairstylists
Heavy equipment operators
Marine officers, unless he is a marine engineer who has paid his professional tax
Master carpenters
Master plumbers or tubero rendering services for a fee
Professional beauticians, make-up artists
Professional boxers
Professional butchers
Professional manicurists
Professional masons, welders, pipefiters
Professional masseurs / masseuse
Professional security officers / guards
Professional stevedores
Professional waiters or waitresses
Swimming instructors
Telegraph operators
Telephone operators
Typewriter repairman
Other similar occupations or callings
Section 3R. 02. Definitions. As used in this Article, the term:
Calling - means ones regular business trade, vocation, or employment which does not
require the passing of an appropriate government board or bar examination, such as professional
actors and actresses, hostesses, masseurs, and the like.
Occupation - means ones regular business or employment, or an activity which
principally takes upon ones time, thought, and energies. It includes any calling ,business, or
trade.
Section 3R. 03. Exemptions. The occupation or calling fee imposed in this Article shall
not apply to persons exclusively employed in the government.
Section 3R. 04. Payment of Fee. The occupation or calling fee aforementioned shall be
paid before any occupation or calling herein specified can be lawfully pursued and one line of
occupation or calling does not become exempt by being conducted with some other occupation or
calling for which the fee has been paid.
Section 3R. 05. Time of Payment. The occupation or calling fee imposed in this Article
shall be payable annually, on or before the Thirty-first (31st) day of January every year. Any
person beginning an occupation or calling after the month of January must pay the prescribed fee
in full before engaging in the pursuit of his occupation or calling.
Section 3R. 06. Surcharge for Late Payment. Failure to pay the fee prescribed in this
Article within the time required shall subject the taxpayer to a surcharge of twenty-five (25%)
percent of the original amount of fees due, such surcharge to be paid at the same time and in the
same manner as the original fees due.
Section 3R. 07. Administrative Provisions. The City Treasurer shall keep a registry of
persons who have paid the occupation or calling fee imposed herein and shall submit a
consolidated list thereof to the City Mayor thru the Chief, Permits and Licenses Section, Office
of the City Mayor.
Any individual or corporation employing a person required under this Article to pay a
privilege fee on occupation or calling shall require the presentation of the receipt for payment of
the fee prescribed herein by that person before employing him or, if already employed, the
presentation of the receipt of the annual payment for the current year.
Any person subject to the fee imposed in this Article shall write or print in the deeds,
receipts, reports and other important documents the number of the official receipt issued to him.
Section 3R. 08. Penalty. Any violation of the provisions of the Article shall be punished
ARTICLE S Permit on Certain Activities
Section 3S. 01. Issuance of Permit for Certain Unspecified Activities. The issuance of a
permit for certain activities not specifically enumerated in this Code shall be governed by the
pertinent provisions of PD 771, PD 1096, PD 1185 and other existing laws, rules and
regulations.
The City Engineer upon being deputized as the Building Official by the authorized
representative of the Department of Public Works and Highways shall enforce the provisions of
PD 1096 (National Building Code) in this City.
Collection of fees therefor shall be in accordance with the rates prescribed by the DPWH
particularly on the following:
1]
Building permit
2]
Sanitary / plumbing permit
3]
Electrical permit
4]
Mechanical permit
5]
Sidewalk construction permit
6]
Sidewalk occupancy permit
7]
Excavation permit
8]
Inspection (plumbing, electrical and mechanical )
9]
Line and grade establishment
10] Certificate of occupancy
11] Other related matter covered by the provision of PD 1096.
Likewise, the Fire Marshall or the Officer in Charge of the Bureau of Fire Protection
(BFP), DILG in this City shall enforce the provisions of PD 1185 (Fire Code of the Philippines)
and cause the collection of the corresponding fees therefor.
CHAPTER IV - SERVICE FEES
ARTICLE
A Secretarys Fee
Section 4A. 01. Imposition of Fees. There shall be collected the following fees from
every person requesting for copies of official records and documents from any office of this City:
1]
For every one hundred (100) words or fraction thereof,

typewritten (not including the certificate and any notation)
P 20.00
2] Where the copy to be furnished is in printed
form, in whole or in part, for each page

(double this fee if there are two pages in a sheet)
30.00
3] For each certificate of correctness (with seal of office) written

on the copy or attached thereto
40.00
4] For certifying the official act of the Sangguniang Panlungsod

with certificate and seal
40.00
5] For certified copies of any paper, record, decree, judgment or

entry of which any person entitled to demand and receive a
copy (in connection with judicial proceedings ), for each
hundred (100) words.
20.00
6] For copy/s produced by copying machine, per page
10.00
7] Photo copy, per page
10.00
8] Certificate of no pending/with pending case
50.00
9] Additional Services :
a) For the issuance of local tax clearance certificate:
1) For Passport
2) For court case
3) For all other purposes
50.00
20.00
20.00
b)
Registration of any legal document for record
20.00
Application for processing of documents with

regards to back pay claim
20.00
purposes
c)
d)
1)
2)
3)
4)
5)
For issuance of certification on the following:

Document authentication
Civil Status
Record/Document Registration
Non-availability of record
All other offices
50.00
30.00
30.00
30.00
40.00
20.00
e) For Record Verification

Section 4A. 02. Exemption. The fees imposed in this Article shall not be collected for
copies furnished to other offices or branches of the government for official business except for
copies required by the Court at the request of the litigants, in which case charges shall be made in
accordance with the above schedule.
Section 4A. 03. Time of Payment. The fees shall be paid to the City Treasurer at the
time of the request, written or otherwise, or before the issuance of a copy of any City record or
documents is made.
Section 4A. 04. Penalty. Any violation of the provisions of this Article shall be
Thousand Pesos (P5,000.00), or imprisonment of not less than One (1) Month but not more than
Six (6) Months, or both such fine and imprisonment, at the discretion of the Court.
ARTICLE
B Local Registry Fees
Section 4B. 01. Imposition of Fees. There shall be collected the following registy fees
and other service charges, viz:
a] MarriageRelated Fees;
1)
2)
3)
4)
Application fee
License fee
Solemnization fee
Family planning counseling fee (including certificate)
P 100.00
50.00
100.00
50.00
b] Birth related fees:

1) Certificate of Birth (Certification of birthIssued by the
City Civil Registrar based on The Register of Live

Birth; However, a Secretarys Fee in the amount of
P10.00 may be collected for the preparation and
issuance of the Certificate of Live Birth- Mun. Form
No. 102).
NOTE:
For late registration of birth which

take
effect
six
(6)
months
after
prescribed period of registration.
50.00
will
the
2) Certified True Copy of Birth:

- for local use
- for travel abroad
300.00
50.00
100.00
c] Death related fees:

1) Certificate of Death (Certification of Death issued by
the City Civil Registrar based on the Register of Death;
However, a Secretarys Fee in the amount of P10.00
may be collected for the preparation and issuance of
the Certificate of Death Mun. Form No. 103).
50.00
2) Burial permit fee
10.00
d] For registration fee of the following:

1) Legitimation
200.00
200.00
2) Adoption
3) Change of name;
correction of entry
200.00
200.00
4) Legal separation or divorce

200.00
5) Naturalization
6) Annulment of marriage;
declaration of absolute nullity of marriage; court
order setting aside the decree of legal separation
200.00
200.00
7) Voluntary Emancipation of Minor

8) Court Decision Recognizing or Acknowledging Natural
Children Or Impugning or Denying Such Recognition
200.00
200.00
9) Judicial Determination of Paternity Affiliation

10) Court Decision or Order on the Custody of Minors and
Guardianship
200.00
200.00
11) Aliases
12) Repatriation or Voluntary Renunciation of Citizenship
200.00
13) Civil interdiction
200.00
14) Declaration or presumptive death of the absent spouse;

judicial declaration of absence
200.00
15)
Compulsory recognition of
recognition of illegitimate child
child;
voluntary
200.00
16) Appointment of guardian;

termination of guardianship
200.00
200.00
17) Judicial determination of filiations

200.00
18) Judicial determination of the fact of reappearance of
absent spouse; if disputed
200.00
19) Naturalization certificate;
cancellation of naturalization certificate
200.00
20) Separation or revival of property rights
200.00
21) Emancipation of minor orphan
200.00
22) Affidavit of reappearance
200.00
23) Acknowledgment
24) Acquisition and ratification of artificial insemination
200.00
25) Authorization and ratification to contract marriage
200.00
26) Option to elect Philippine citizenship
200.00
27) Partition and distribution of properties of spouses;

childs presumptive legitimacy
200.00
28) Marriage settlement and

any modification thereof
200.00
200.00
29) Repatriation document

200.00
30) Voluntary emancipation of minor
31) Waiver of rights; interests on
absolute community of property
200.00
200.00
32) Other similar registerable instruments

e] For certified copies of any document in the register
50.00
Certified true copy for local use
Certified true copy for travel abroad
Certificate of non-appearance or certificate of no
100.00
record
available:
- for local use
- for travel abroad
Certificate of presumptive death based on court order
50.00
100.00
100.00
Section 4B. 02. Exemption. The fees imposed in this Article shall not be collected in the
following cases:
a]
Issuance of certified copies of documents for official use at the request of a

competent court or other government agency.
b]
Issuance of birth certificates of children reaching school age when such certificates
are required for admission to the primary grades in a public or private school,
Burial permit of a pauper, per recommendation of the City Mayor.
c]
Issuance of birth certificate for children of less than six (6) years old.
d]
Issuance of birth certificate, and other certification to

senior citizens of this City.
Section 4B. 03. Time of Payment. The fee imposed herein shall be paid to the City
Treasurer before the registration of a document or issuance of license or certified copy of a local
registry records or documents.
Section 4B. 04. Administrative Provisions
1]
All applicants for marriage license shall secure a certification from the Family
Planning Coordinating Council of this City, thru its duly authorized representative,
stating that they are informed and aware of the importance of family planning and
have undergone a family planning counselling or seminar.
2]
With the exception of marriage articulo mortis no marriage license shall be

issued by the Local Civil Registrar unless the applicant could present the required
certification mentioned above.
ARTICLE
C Police and Court Clearance Fee
Section 4C. 01. Imposition of Fee. There shall be collected a service fee for each
police or court clearance certificate issued, as follows:
a]
b]
c]
d]
e]
f]
For employment, scholarship, study grant

For firearm permit application
For change of name
For passport or visa application
For application for Filipino citizenship
For other purposes not herein specified
30.00
75.00
75.00
150.00
500.00
30.00
Section 4C. 02. Exemption. The fee imposed in this Article shall not be collected for
clearance certificate issued to Barangay Officials.
Section 4C. 03. Time of Payment. The service fee imposed in this Article shall be paid
to the City Treasurer upon application for the police or court clearance certificate.
ARTICLE D Service Fee for Health Examination
Section 4D. 01. Imposition of Fee. There shall be collected from any person who is
given a physical examination by the City Health Officer, or his Assistants, as required by
existing ordinances, the following fees:
A] A fee of seventy pesos (P70.00) shall be collected for the issuance of a medical
certificate that will be used as evidence in Court litigation.
B]
For issuance of medico legal certificate or report, the following fees shall be
collected :
1.
2.
3.
4.
5.
Rape or sexual abuse case

Minor injuries case
Autopsy Report
Necropsy Report
Post Mortem Examination
P 80.00
80.00
100.00
100.00
100.00
C]
For issuance of medical, physical or health examination certificate to be used for

any legal purposes, there shall be collected a fee of one hundred (P100.00)
D]
For issuance of medical, physical or health examination certificate for any other
purpose not mentioned above there shall be collected a fee of seventy pesos
(P70.00).
E]
A fee of thirty (P30.00) shall be collected for each copy of subsequent issuance or
certified true copy of the initial Medical, dental, physical, medico legal or health
examination certificate issued by the City Health Officer or his assistants
(physician/dentists of City Health Office)
F]
Laboratory and X-ray fee on the following health related services:

1. Hematology
a. CBC (Complete Blood Count)
b. Hgb & Hct
c. Blood typing
d. RBC/WBC
e. Platelet count
f)
Bleeding Time/Clotting Time
g. ESR
h. Reticulocyte Count
i. Blood morphology
2. Serological Test
a) VDRL/RPR (Rapid Plasma Reagin)
b) Treponemia Pallidum Hemoglutinin Assay
c) HIV/AIDS Test (screening)
d) Hepatitis B Surface Antigen (HepBSAg)
e) Widals test
f) Blood cross matching
g) Rh typing
3. Blood Chemistry
a) Cholesterol Determination
b) Fasting Blood Sugar
c) Uric Acid Test
d) BUN (Blood Urea Nitrogen)
e) Creatinine Test
f) HDL Test
g) Triglyceride Test
4. Urinalysis
a) Routine urinalysis
b) Pregnancy Test
c) Drug Testing
5. Fecalysis
a) Direct Fecal Smear
b) Occult Blood
75.00
40.00
30.00
30.00
40.00
50.00
100.00
75.00
120.00
200.00
200.00
200.00
150.00
150.00
100.00
30.00
100.00
100.00
100.00
100.00
120.00
120.00
120.00
40.00
100.00
250.00
50.00
50.00
6. Enteric and General Bacteriology

a) Vaginal/Cervical Smear/urethral smear
(gram stain)
b) Vaginal/cervical smear for presence
of sperm
c) Culture and sensitivity test
d) Bacterial Culture only
7. Cytology
a) Paps smear
8. Water Analysis
a) Sanitary Bacteriological Analysis of
water
9. X-Ray
a) 14 x 17 film
b) 14 x 14 film
c) 11 x 14 film
d) 10 x 12 film
e) 8 x 10 film
10. Electro Cardio Gram (ECG)
35.00
35.00
100.00
100.00
100.00
200.00
100.00
100.00
90.00
85.00
75.00
150.00
G.] Dental fees on the following dental services:

1. Tooth Extraction
Permanent tooth
Temporary tooth
2. Oral Prophylaxis
Light dental plaque/calculus deposit

Medium dental plaque calculus
deposit
Heavy dental plaque/calculus deposit
3. Restoration
Temporary filling
Permanent filling
Amalgam
Fuji X
4. Gum Treatment (PerioDental Treatment)
5. Dental Clearance/Certificate
6. Dental X-ray
100.00/tooth
75.00/tooth
150.00
175.00
250.00
125.00
75.00/tooth
100.00/tooth
200.00
30.00
100.00
200.00
H] Other Environmental Sanitation and Health Fees

1. Sanitation Inspection Fees
2. Annual Accreditation fees
a) Laboratories
b) Pest Control
c) Pharmacy/Drug Store
d) Clinics/Hospital/Medical Facilities
e) Massage Clinic/Reflexology Center/
Slenderizing aloons/Aromatheraphy
Centers/Fitness Centers
3. Certificate of Water Potability
4. Certificate of Immunization
5. Sanitation Standard Rating Sitckers
6. Designated Smoking Area (DSA) Stickers
7Annual Permit Fee for Designated smoking
Area
8. Annual Permit Fee for Cell Site
9. Lamination fee for different IDs issued
1,000.00
150.00
70.00
150.00
150.00
250.00
250.00
by
City Health Office (ie.,patient ID
Health Certificate etc.)
10. Payment for replacement of lost patient ID
11. Payment for replacement of lost Home Based
Maternal Record and Child Immunization
Record
12. Venereal Disease (VD) clearance
13. Any certification for any other purpose not
Mentioned above
14. Any Certified True Photocopy Document to be
issued by the City Health Office
15.00
15.00
15.00
75.00
100.00
30.00
I] Rental of ambulance for use of non emergency patient case;

1. For use of non emergency patient from the City to other municipalities and
vice versa : Two Hundred Fifty pesos (P250.00) for the first kilometer then
Fifty Pesos (P50.00) for every succeeding kilometer.
2. For use of residents of this City : Thirty Pesos (P30.00) for the first
kilometer then Three Pesos for every succeeding kilometer.
J] Blood Bank Fee. The amount of Six Hundred Pesos (P600.00) shall be collected for
every bag of blood extracted by City Health Blood Center to answer for the cost of
handling and laboratory examination and other related services.
Section 4D. 02. Time and Manner of Payment. The fee imposed in this Article shall
be paid to the City Treasurer before any physical examination, laboratory procedure, x-ray
procedure, ECG procedure, blood bank procedure or dental examination/procedure is done,
before the non emergency use of ambulance and before the medical, physical, health, dental or
medico-legal certificate/report is issued. For the convenience of the sick and poor patients and
due to the distance of the Office of the City Treasurer from the City Health Office, the City
Treasurer shall assign a Revenue Collector to the City Health Office.
Section 4D. 03. Exemption.
A. The fee imposed in this article shall not be collected for medical/dental certificate for the
following:
a) For jail commitment purposes.
b) For government school students for;
1. School enrollment purposes
2. School absences purposes provided that the student seek medical/dental
consultation to City Health Department physician
3. Scholarship purposes
4. Athletic purposes
5. Gender determination purposes
6. Employment for self supporting students who are presently enrolled as
certified by the school principal or school registrar where he/she is enrolled.
c) For volunteer community health workers (BHW, BNS, BSPO, Bgy.
Microscopist).
d) For City Government employees either elected, permanent, co-terminous or
presently employed casual, contractual or job order contract for:
1.
2.
3.
Absences purposes or sick leave purposes provided that the

employee seek consultation to a City Health Department physician.
Pre employment requirements for newly appointed employees
Bond purposes for employees designated as disbursing Officer
B. The fee imposed in this article shall not be collected for medical certificate, dental
certificate, laboratory fee, X-ray, Electro Cardio Gram, Ambulance rental and Blood
Bank fee from any indigent patient/client as certified by the City Mayor or City
Social Welfare and Development (CSWD) or Department of Social Welfare and
Development (DSWD).
C. A twenty percent (20%) discount shall be imposed to any laboratory fee, x-ray fee,
ECG fee, ambulance rental and blood bank fee if the patient or recipient of the
aforementioned health services is a Senior Citizen upon presentation of Office of Senior
Citizen Affairs (OSCA) updated Identification Card.
D. In case of impending epidemics or sudden increase of a disease case or periods of the
year wherein there is an increase of certain disease as determined and recommended by
the City Health Officer, the City Mayor shall declare the deferment of payment of the
citizenry for appropriate laboratory test fees that will detect the presence of the disease
(e.g., payment of platelet count during dengue months).
Section 4D. 04.
1]
Individuals engaged in an occupation or working in

establishments, the nature of which occupation or business is in connection with
the preparation of food or foodstuffs, whether cooked or in raw form, are hereby
required to undergo a physical, laboratory and health examination annually or as
determined by the local and national sanitary code. Likewise, individuals
rendering services for-a-fee and are working in close contact with their clients
or customers are also required to undergo a physical, laboratory and health
examination annually or as determined by the local and national sanitary code,
including but not limited to, barbers, beauticians, hairdressers, hairstylists,
masseurs, masseuse, guest relations officers (GRO) or entertainers and the like.
2]
Owners, managers or operators of the establishments shall see

to it that their employees who are required to undergo physical
and medical examination have been issued the necessary
medical certificates.
3]
The City Health Officer shall keep a record of physical and other medical/dental
examinations conducted, and the copies of medical, dental or medico legal
certificates issued indicating the names of the applicant, the date and the purpose
for which the examination was made and other data that are important to be
recorded.
4] A permit must be secured from the City Mayor or his duly authorized representative
for the use of the ambulance before the payment of the rental thereof is made.
Section 4D. 05.
Imposition of Penalty.
A. For any water refilling station who fails to present Monthly Water Analysis, the
following corresponding punishment and fine shall be imposed/paid against/ by the
owner/proprietor;
a) FIRST OFFENSE (after the first
issuance of Sanitary Order by the
City Health Officer - - - - - - - - - - - - - NOTICE OF WARNING
b) SECOND OFFENSE ( after the
Second issuance of Sanitary Order
By the City Health Officer - -
3,000.00
c) THIRD OFEENSE (after failure to

Attend Hearing called by the City
Health Officer and/or continuous
violation - 5,000.00
and closure of the establishment
B. For all Guest Relations Officers, Commercial Sex Workers, Night Club Dancers
without Venereal Disease Clearance the following fine shall be collected per
individual:
b) First Offense - - - - - - - - -- - - - c) Second Offense - - - - - - - - - - - d) Third Offense - - - - - - - - - - - - -
P1,000.00
3,000.00
5,000.00
C. All offenders of this article shall be given NOTICE OF WARNING and/or NOTICE
OF FINE, which shall be served by the City Health Officer or his representative.
Offenders must bring the NOTICE OF FINE to the City Treasurer and pay the
corresponding fine. If not paid by the offenders then it will be added to their
payments upon renewal of Business Permit.
D. Any violation not mentioned above of the provisions of this Article shall be punished
by a fine of One Thousand Pesos (P1,000.00) for FIRST OFFENSE; a fine of Three
Thousand Pesos (P3,000.00) for the SECOND OFFENSE; a fine of Five Thousand
Pesos (P5,000.00), or imprisonment of not less than One (1) month but not more than
Six (6) months, or both such fine and imprisonment, at the discretion of the Court for
the THIRD OFFENSE.
ARTICLE E Health Certificate Fees
Section 4E. 01. Health Certificate. No person shall exercise his/her profession,
occupation, and/or calling, within the jurisdiction of the City of Puerto Princesa, whether working
on a contractual, casual, temporary, probationary or permanent basis, regardless of his/her
position shall be employed without a health certificate issued by the City Health Officer. This
certificate shall be issued only after submitting the required physical, laboratory and medical
examination including the updated community tax certificate.
Section 4E. 02. Imposition of Fees. All persons required by existing laws, rules and
regulations to secure health certificate from the City Health Officer shall pay an annual fee, as
follows:
a) Food Service Personnel
Including, but not limited to the following positions:
70.00
Food attendant/food handler, waiter/waitress, bartender/

barmaid, cook, kitchen staff, service crew, team member,
chef, maitre D, cashier, rider, production worker, kitchen
crew, delivery helper, dishwasher, butcher, barista, caterer,
pantryman, baker, server, pastry / cake maker, commis,
busboy, busgirl, steward, nutritionist, food and beverage/
banguet personnel, recipe developer, food service specialist
food vendor, all other related positions.
b) Retail/Wholesale Service personnel
50.00
Promo, merchandiser, sales clerk/associate, sales utility

Clerk, repacker, helper, cashier, stockman, controller, product
Demonstrator/sampler, storekeeper, inventory staff, purchasing
/ procurement officer, gift wrapper, stockroom clerk, counter,
Counter personnel, bagger, delivery personnel, sales
coordinator, all other related positions.
c) Tourist Oriented Service Staff
Tourist/travel guide, escort, translator, interpreter,
House detective, guest service representative, front office
receptionist , housekeeping staff, security guard, private
investigator, bellman, valet parker, roomboy, concierge,
50.00
laundry shop / linen personnel, page boy/girl, life guard,

comfort room staff, flower arranger/florist, gardener, all
other related positions.
d) Beauty/Tonsorial and Fitness Service Staff
50.00
Hairdresser, hairstylist, barber, haircutter, beautician,

manicurist, make-up artist, facial treatment & foot attendant,
massagist, reflexologist, masseur / masseuse, gym/aerobic
instructor, slenderizing salon personnel, fitness and health
club staff, sauna bath and massage clinic attendant/lady
keeper, beauty specialist, boutique decorator, fashion
consultant, body therapist, salon / SPA personnel, skin
specialist, all other related positions.
e) Industrial/Manufacturing Service Workers
50.00
Factory worker, production crew, QC/QA personnel,

Warehouseman, plant inspector, manufacturing staff, assembler,
IC worker, garment worker, embroidery expert, pattern maker,
Sewer, cutter, seamstress, tailor, dressmaker, all other related
Positions.
f) Customer Service Personnel
50.00
Business Process Outsourcing (BPO) specialist/

provider, customer care personnel, back office processing
associate, telemarketer, customer interaction staff, customer
service officer, multi-lingual representative, call center agent,
accent/conversational trainer, contact service personnel,
telephone sales representative, all other related positions.
g) Entertainment Service Personnel
100.00
Dance Instructor, Entertainer, dancer, GRO, CCA,

CLEO, Model, singer, band member, stand-up comedian/
actor, group Performer, stage performer, all other related
positions.
h) Amusement and Recreational Service Personnel
50.00
Ticket/card seller, allocator, pool and bowling attendant,

Sports, amusement and recreational personnel (bingo, bowling,
Billiard, badminton, video games, polo, pelota, video sports,
Slot machines, lotto outlets, golf, cockpit, race clubs, funhouses,
Etc), bet taker (kristo), gaffer (mananari), referee (sentenciador),
/Hawker, all other related positions.
i)
Professional/Personal Service Personnel

50.00
Tutorial service personnel, teacher, professor, instructor,

Statistician, librarian, trainor, all other related positions.
j)
Construction Service Personnel

50.00
Planning Engineer, Electrical/mechanical/Civil/

Sanitary/Metallurgical/Chemical Engineer, Architect,
Surveyor, Fabricator, splicer, carpenter, painter, sculptor,
dispatcher,Operator (backhoe, forklift, grader, crusher),
technician (refrigeration, pump, elevator, control), mason,
estimator, Detailer, draftsman, foreman, plumber,
mechanic, electrician, Safety personnel, piping/rigging
personnel, machinist, precision grinder, welder, fitter,
sandblaster, scaffolder, installer, all other related positions.
k) Finance Service Personnel
50.00
Agent, broker, underwriter, insurance coordinator,

Account specialist, treasury assistant, bank teller, credit and
Collection officer, custom declarant, audit staff, investment
Counselor, all other related positions.
l)
Publishing/Printing/Advertising
Media Service Personnel
50.00
Graphic artist, illustrator, binder, writer, print production

Staff, designer, lay-out artist, pre-press specialist, photographer,
Circulation staff, image commercial / brand model, creative/
Concept staff, research assistant, web copywriter, learning
System specialist, color stripper, platemaker, publishing and
Printing staff, all other related positions.
m) Managerial/Supervisory Personnel
100.00
Project manager, marketing/store manager,

administrator, administrative supervisor, accountant, treasury
officer, restaurant manager / supervisor, editor, publisher,
general manager, duty manager, front desk manager,
housekeeping manager, food and beverage manager,
banquet manager, production manager, boutique supervisor,
team leader, management trainee, warehouse supervisor,
compensation / benefit manager, immigration consultant/
assessor, test/IT manager, call center manager, HR generalist,
logist superintendent, all other related positions.
n) Office Personnel and Staff
50.00
Audit/accounting staff, placement staff, training staff,

Executive secretary/assistant, marketing assistant/staff,
maintenance staff, clerk, sales account executive, HR
staff, administrative personnel, documentation staff, IT
staff, helpdesk associate, data encoder, front desk
receptionist, office personnel, technical support
representative, sales associate, programmer, technician,
ads / promo assistant, computer software developer,
system analyst, legal counsel, paralegal personnel,
research / planning analyst, training service adviser,
PR personnel, event officer, bookkeeper, liaison officer/
Messenger, custodian, network staff, telephone operator,
Coordinator, all other related positions.
o) Medical Service Staff
50.00
Medical transcriptionist, medical representative,

Medical Staff, HMO/HMI personnel, pharmacist,
chemist, microbiologist, dentist, dental assistant, embalmer,
infection control officer, staff nurses, dietician, radiographer,
radiologic, technologist, medical technologist, respiratory
therapist, physical therapist, optometrist, laboratory technician,
optical technician, caregiver, speech therapist, midwife,
healthcare assistant, embalmer, funeral parlor/remedial house
personnel, all other related positions.
p) Other Service Related Worker
50.00
Car washers, forecourt, gas attendant, janitor/utility,

Driver, bus washer / conductor, domestic helper, caretaker,
Motor/repair shop personnel, parking attendant, pest control
Worker, all other related positions.
Section 4E. 03. Time of Payment. The fee imposed in Section 4E.02 shall be paid to
the City Treasurer upon application for the Health Certificate before any business, occupation,
profession or calling can be lawfully begun or pursued by an individual and before any physical,
medical and laboratory procedure is done. The Health Certificate including the physical and
laboratory examination secured by an individual shall be renewed together with the renewal of
business permits and licenses during the first twenty (20) days of January of every year.
Newly hired workers and/or employees shall secure their individual Health Certificate
from the moment they are actually accepted by the management of any business or industrial
establishment to start working.
Section 4E. 04. Penalty. For every employee without Health Certificate upon inspection
of the City Health Officer or his representative, the employer shall be punished by the following
corresponding fine and possible closure of establishment.
a) FIRST OFFENSE (after the issuance of Sanitary Order by the City Health Office
- NOTICE OF WARNING
b) SECOND OFFENSE (after the second Issuance of Sanitary Order by the City
Health Officer - P1,000.00/employee
without health certificate.
c) THIRD OFFENSE (after failure to attend Hearing called by the City Health
Officer and/or continuous violation - P3,000/ employee and closure of the
establishment.
All offenders of this article shall be given NOTICE OF WARNING and/or NOTICE OF
FINE which shall be served by the City Health Officer or his representatives. Offenders must
bring the NOTICE OF FINE to the City Treasurer and pay the corresponding fine. If not paid by
the offenders, then the aforementioned fine will be added to their payments upon renewal of
Business Permit.
ARTICLE F Sanitary Inspection Fee
Section 4F. 01. Imposition of Fee. There shall be collected from operator of every
business establishment in this City an annual sanitary inspection fee prescribed hereunder:
1] On the business of printing and
publication . .
2] On establishments rendering or
offering to render services . . . . . .
3] On establishments engaged in the manufacture,
assembly, repacking, processing, brewing,
distilling, rectifying and compounding of liquor,
distilled spirits and wine or manufacture of
200.00
250.00
any article of commerce of whatever

kind or nature. . . . . . . . . . . . .
4] On establishments engaged as wholesaler,
distributor, dealer or retailer of any article
of commerce . . . . . . . . . .
350.00
250.00
5] On establishments engaged in the manufacture,

milling, repacking or processing of food and
other essential commodities . . . . . .
400.00
6] On establishments engaged as retailer, dealer

or distributor of essential commodities .
300.00
7] On establishments engaged as dealer, retailer

or distributor of commodities not classified as
essential commodities . . . . . . . . . .
250.00
8] On contractors and other independent

contractors . . . . . . . . . . . . . . . . .
250.00
9]
On banks and other financial institutions,

including non-bank intermediaries,
lending investors, finance and investment
companies, investment house,money shop,
insurance companies, pre-need company,
foreign exchange, pawnshops and other
similar establishments.
400.00
10] On gasoline service and filling stations . . .
400.00
11] On institutions of learning. . . . .
250.00
. . .
12] On medical, dental and animal clinics

and hospitals . . . . . . . . . . . . . . . . .
350.00
13] On private hospitals . . . . . . . . . . .
800.00
14] On amusement places, such as cocktail lounge,

bar, beer garden, beer house, night club, resort
and other similar places . . . . . . . . .
300.00
15] On cafes, cafeterias, ice cream and other

refreshment parlors, restaurants, carinderias
and other similar establishments . . . . . .
350.00
16] On theaters, cinema houses and other

show houses which are open to the public
for-a-fee . .. . . . . . . . . . . . . . . . . . . . . . . . . . . .
400.00
17] On bus or jeepney stations

and/or terminals . . . . . . . . . . . . . . . . . . . . .
250.00
18] On Airline and/or Shipping Companies. . . . . .
100.00
19] On media facilities . . . . . . . . . . . . . . . . . . . . .
100.00
20] On Regional Headquarters/Representative

Offices of Professionals . . . . . . . . . . . . . . . . .
21] On all other establishment which are not
mentioned above and whose operations
require a mayors permit . . . . . . . . . . . . . .
100.00
100.00
Section 4F. 02. Time of Payment. The fee imposed in this Article shall be paid to the
City Treasurer after a sanitary inspection of the establishment has been made but prior to the
issuance of the sanitary inspection certificate by the City Health Officer and upon renewal of the
same every year thereafter within the first twenty (20) days of January.
Section 4F. 03. Administrative Provisions.
1]
The City Health Officer or his duly authorized representative

shall conduct an annual sanitary inspection or as frequent as
provided in local and national sanitation code of all business
establishments and buildings to determine their adequacy of
ventilation, general health and sanitary conditions and
propriety for habitation.
2]
The City Health Officer shall require evidence of payment of the fee imposed
herein before he issues a sanitary inspection certificate.
3]
The City Health Officer or his duly authorized representative shall conduct a
monthly sanitary inspection of all food establishments and a bi-monthly inspection
of public places and other amusement areas with no additional inspection fees.
Section 4F. 04. Penalty. For any establishment or business operating without a Sanitary
Permit and/or non-posting of the Sanitary Permit, and/or non-payment of the Sanitary Permit fee
by the owner/proprietor of the establishment, the corresponding punishment and fine shall be
imposed/paid by the owner/proprietor of the establishment:
a) FIRST OFFENSE (after the issuance of Sanitary Order by the City Health Officer )
NOTICE OF WARNING
b) SECOND OFFENSE( after the issuance of Sanitary Order by the City Health
Officer) - FINE IN THE AMOUNT OF P3,000.00
c) THIRD OFFENSE (after failure of the owner/Proprietor to attend a hearing called by
the City Health Officer and/or continuous violation ) Closure of the establishment
plus a fine of not more than Five Thousand Pesos (P5,000.00) or imprisonment of not
less than One (1) month, but not more than Sis (6) months, or both such fine and
imprisonment at the discretion of the Court.
ARTICLE G Fee on the Disposition of Cadaver
Section 4G. 01 Imposition of Fees. There shall be collected the following permit fees
on the disposition of cadaver:
1)
2)
3)
4)
5)
6)
7)
Exhumation of Cadaver
P
Disinterment of Cadaver
Disinterment of Cadaver for transfer to
another municipality or city
Permit fee to transfer to another municipality
or city after disinterment
Permit fee to transfer cadaver to another
Cemetery in the city
Fee for post-mortem examination or autopsy
Fee for issuance of Certificate of Death for
unattended cases
500.00
300.00
250.00
75.00
50.00
100.00
50.00
Section 4G. 02. Time and Manner of Payment. The fee imposed in this article shall be
paid to the City Treasurer upon application for the disposition of the cadaver.
1.
Request for exhumation must be in writing and executed by the legal investigating
agency, stating among others the purpose, the day, and time for such exhumation.
The actual exhumation must be witnessed by the City Health Officer or his
representative.
2.
Request for disinterment must be in writing and executed by the most responsible,
in legal age and nearest kin of the cadaver. A certificate of death or certification
from the City Civil Registrar must be submitted with the request. The specific day
and time of the disinterment must be stated in the request to enable the City Health
Officer or his representative to institute all necessary sanitary procedures.
3.
Permit to transfer cadaver from the City to another municipality or province ands
transfer of remains after disinterment follows the same procedure as in #2 except
that provisions for a hermetically sealed container maybe necessary.
4.
Only legal investigating agency or authority or court could request for autopsy.
5.
For any unattended death, the nearest living kin of the deceased person shall secure
a Barangay Certification duly signed over printed name by the Barangay Chairman
or Punong Barangay wherein death occurred in his barangay witnessed by a
community volunteer health worker stating therein the place, date, time.
Alleged/possible cause of death and exact address of interment of the dead person
before obtaining a Death Certificate from the City Health Officer.
Section 4G. 04. Imposition of Penalty. Any violation of the provisions of this Article shall
be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not more than Five
six (6) months, or both such fine and imprisonment, at the discretion of the Court.
ARTICLE H Assessors Annotation and
Certification Fee
Section 4H. 01. Imposition of Fees and Charges. There shall be imposed fees and
charges in the issuance of certified photo copies of tax declarations and other assessment records
and services rendered for annotation of mortgages, bail bonds and other encumbrances on tax
declarations, proceeds of which shall be for the exclusive use of the Tax Revenue Assessment and
Collection System (TRACS) and Land Information System (LIS), for computer maintenance,
upgrading and for the enhancement of the Real Property Tax Collection under the supervision of
the Office of the City Assessor as follows:
a]
Certified true copy of tax declaration

(excluding cost of production);
P
b]
Certified true copy of Tax Declaration
and documents (manual production per page)
c]
d]
e]
f]
30.00
25.00
Annotation of bail bond, amortization,

mortgage and other encumbrances
50.00
For value less than P10,000.00
30.00
Verification fee, per tax declaration
30.00
Certification of ownership and other kinds of

certification
30.00
Transfer fee, per transfer of tax declaration
30.00
Section 4H. 02. Time of Payment. The fee imposed in this Article shall be paid to the
City Treasurer at the time of the request, written or otherwise, before the request is granted.
Section 4H. 03. Penalty. Any violation of the provisions of this Article shall be
Thousand Pesos (P5,000.00) or imprisonment of not less than One (1) Month but not more than
Six (6) Months, or both such fine and imprisonment, at the discretion of the Court.
ARTICLE I Clearance or Certification Fee

Section 4I. 01. Imposition of Fee. There shall be collected for the issuance of a
clearance or certification by any office of the City Government the following fees:
1]
2]
3]
4]
5]
6]
Certification / clearance to be used in

securing a drivers license
P 100.00
Certification / clearance for purposes of

entering the military service
100.00
Certification / clearance for purpose of

securing a passport or visa
200.00
Certification / clearance for the purpose

of transferring resident aliens
300.00
Certification / clearance for the purpose

of securing or renewing a license to
possess firearm
500.00
Certification / clearance for other purposes

not mentioned above
100.00
Section 4I. 02. Exemption. No fee shall be collected for the issuance of a certification
or clearance when it is officially requested by any Court or government agency.
Provided however, that any certification requested by any employee of the City
Government for internal/inter-office purposes, shall be exempted from the payment of fees
mentioned above.
Section 4I. 03. Time of Payment. The fee imposed in this Article shall be paid to the
City Treasurer at the time of the request or before the request is granted.
Section 4I. 04. Penalty. Any violation of the provision of this Article shall be punished
ARTICLE J Map Production/Printing Fee.
Section 4J. 01. Imposition of Fees and Charges. There shall be imposed fees and
charges for computer generated maps, a product of the Land Information System (LIS), a
computerization project of the City Government to enhance Real Property Tax Collection, the
proceeds of which shall be for the exclusive use of he Office of the Assessor for computer
maintenance and upgrading as follows:
a) Black and white, bond paper size
(excluding cost of photo copying
b) Blue printing, whole tax map
(excluding cost of printing)
50.00
100.00
c) Computer generated maps :

1) Black and white bond paper
100.00
2) Colored, bond paper size
150.00
3) Black and white 11x17 inches size
150.00
4) Colored, 11x17 inches size
205.00
5) Black and white, 13x16 inches size
200.00
6) Colored, 13x16 inches size
300.00
7) Sketch map/drawing with technical

description, per parcel
250.00
8) Vicinity Map, black and white,

bond paper size
100.00
9) Vicinity map, colored, bond paper size
150.00
10) Contour map (per hectare)
500.00
d) Supplying name of owner, title number, lot

number, area, etc.
20.00
e) Photocopying of subdivision file

(excluding cost of production)
300.00
Section 4J. 02. Notification of Transfer of Real Property Ownership. Any person
transferring ownership of real property to another person shall notify the City Assessor sixty (60)
days from the date of such transfer. The notification shall include the mode of transfer, the
description of the property alienated and the name and address of the transferee.
Failure to notify the City assessor within the prescribed period shall be penalized with a
fine of One Hundred Pesos (p100.00), except in cases of gratuitous conveyance.
Section 4J. 03. Time of Payment. The fee imposed in this Article shall be paid to the
City Treasurer at the time of the request is granted.
Section 4J. 04. Special Fund (Trust Fund). There shall be set up a Special Fund (Trust
Fund), subject to accounting and auditing procedure necessary and applicable for this purpose, for
all the funds received and/or collected by the Office of the City Treasurer pursuant to Section
4H.01, Article H and Section 4J.01, Article J hereof. The Special Fund (Trust Fund) shall be for
the exclusive use of the Office of the City Assessor to finance the necessary repair and
maintenance of the computer facilities under the Land Information System (LIS) and the Tax
Revenue Assessment and Collection System (TRACS), wages of casual directly involved in the
implementation of the system to enhance the Real Property Tax Collection under the supervision
of the Office of the City Assessor.
ARTICLE K Meat Inspection Fees
Section 4K. 01. Imposition of Fee. There is hereby imposed the following fees and
charges related to meat inspection by the City Veterinarian.
1) For the issuance of Certificate of Accreditation to meat cold storage and meat
and meat product conveyance as follows:
a) Meat Cold Storage b) Meat/Meat Product
Delivery Van
-
P300.00
300.00
2) Fees for the issuance of license to Meat Handlers:

a) Meat Shop Operator b) Meat Processor
c) Meat Dealer
d) Vendor
e) Butcher
f) Dresser
-
150.00
150.00
100.00
100.00
100.00
100.00
g) Cutter
100.00
Section 4K. 02. Time and Manner of Payment. The fee imposed in this Article shall be
paid to the City Treasurer upon renewal of the license within the first twenty (20) days of January.
Section 4K. 03. Surcharge For Late Payment. In case of failure to pay the fees imposed
in this article within the time required shall subject the taxpayer to a surcharge of twenty-five
percent (25%) of the original amount of fees due, such surcharge to be paid at the same time and
in the same manner as the original amount of fees due.
Section 4K. 04. Administrative Provisions.
1) The City Veterinarian shall conduct the training, advisory and other relevant
packages of technology rendered to meat processors, dealers, vendors,
butchers, dressers and cutters.
2) The City Veterinarian shall implement the rules and regulations prescribed
by the Sangguniang Panlungsod in order to regulate the preparation and sale
of meat for human consumption based on national policies, guidelines and
standards within the City of Puerto Princesa.
prescribed by a fine of not less than One Thousand Pesos (P1,000.00), but not more than Five
Thousand Pesos (P5,000.00), or imprisonment of nor less than one (1) month, but not more than
six (6) months, or both such fine and imprisonment at the discretion of the Court.
ARTICLE L Butchers/Meat Handlers
Section 4L. 01. Imposition of Fee. Any person(s) engaged in the occupation of butchery
in the City of Puerto Princesa shall pay a fee of One Hundred Pesos (P100.00) to the Office of the
City Treasurer.
Section 4L. 02. Purpose and Scope. This article aims to ensure and safeguard public
health through the licensing/regulation of butchers and meat handlers in conformity to applicable
local and national policies, standards and guidelines. This shall cover all butchers and meat
handlers in the old and new City Public Market and those directly involved in the operation of the
slaughterhouse in the City of Puerto Princesa.
Section 4L. 03. Guidelines
1.
Any person/s engaged in butchery shall undergo health and sanitary training to be
conducted by any authorized government agency before the issuance of the butchery
permit.
2.
The City Veterinary Office shall conduct training in proper handling of raw meat for
public and private consumption to safeguard the health and safety of the
constituents. Upon completion of said training, the City Veterinarian shall issue a
butchers license/permit.
3.
The license/permit issued upon payment of the

fee under Section 4L. 01 shall be effective only for one (1) year and shall be
renewable every year thereafter.
4.
Establishments that engage the services of butchers shall require license/permit of

the said employee/applicant.
Section 4L. 04. Implementation

1.The City health Office in coordination with the City Slaughterhouse, the City
Veterinary Office and other offices of the City Government, shall implemented the
provisions of this Article.
2.The Sanitation Inspectors of the City Health Office shall conduct regular inspection to
the City Slaughterhouse, public market and other private establishments engaging
the services of the butchers and meat handlers.
Section 4L. 05. Requirements for issuance of License
1.
Certificate of good health by any duly accredited government physician.
2.
All butchers and meat handlers shall be properly attired with clear head
caps/hairnets, lab gowns or aprons, gloves and rubber shoes.
Section 4L. 06. Penalty. Any person found violating any provision/s of this Article shall
be prescribed as follows:
3. First Offense Fine of Five Hundred Pesos (P500.00)
4. Second Offense Fine of One Thousand Pesos (P1,000.00)
5. Third Offense Five of One Thousand Five Hundred Pesos (P1,500.00) ad
closure of the establishments.
CHAPTER V -
CITY CHARGES AND

OTHER RELATED FEES
ARTICLE A Service Charge for Garbage Collection

Section 5A. 01. Imposition of Fee. There is hereby imposed an annual garbage
collection fee on all kinds of business establishments in this City in the amount prescribed
below:
1. Manufacturers, assemblers, re-packers,
processors, brewers, distillers, rectifiers,
and/or compounders of liquors, distilled
spirits and wines or manufacturers of any
article of commerce of whatever kind or nature.
P 1,000.00
2. On Wholesalers, distributors, exporters,

Producers of, or dealers in any article of
Commerce of whatever kind or nature.
1,000.00
3. On cafes, cafeterias, ice cream and other

Refreshment parlors, restaurants, carinderias,
Panciterias, soda fountain and food caterers.
1,000.00
4. On millers, producers, wholesalers, distributors,

Dealers or retailers of essential commodities.
750.00
5. On retailers of all other commodities not classified

As essential commodities.
750.00
6. On all kinds of contractors and independent contractors

Or persons (natural or juridical) rendering or offering
to render services for a fee and with fixed business
or trade establishment.
1,000.00
7. On banks and other financial institutions, including

Non-bank intermediaries lending investors, finance
And investment companies, pawnshops, money-shops,
Insurance companies, stock markets, stock brokers and
Dealers in securities and foreign exchange, educational
Plan agencies health plan agencies and memorial or life
Plan agencies.
1,000.00
8. Amusement centers and establishment with coin-
Operated machines, appliance, amusement riders and

Shooting galleries, side show booths and other similar
Establishments with contrivances for amusement,
Circuses and/or carnivals.
9. Billards and/or pool halls
10.
Bowling establishments
11.
Cockpits
12.
Golf links and/or ranges
13. Gymnasium
14.
15.
16.
17.
18.
19.
20.
21.
22.
23.
24.
Night/day clubs, cocktail lounges or bars,

beer gardens, discos and other similar establishments
Resorts or other similar establishments.
Pelota court, tennis court, badminton court and others
or similar nature.
Electric and power companies
a) Main Office and/or each power plant
b) Every branch office
Gasoline Service/Filling Stations
500.00
350.00
500.00
1,000.00
600.00
1,000.00
750.00
750.00
500.00
3,000.00
1,500.00
2,000.00
Private Hospitals
3,000.00
Hotels, motels, drive-inns, appartelle, pension inns

and lodging houses.
2,000.00
Commercial/Residential Building For Lease

Apartment, condominium and house for rent
( per unit )
1,200.00
350.00
25.
Boarding houses, dormitories, bed spaces
300.00
26.
Private universities, colleges, schools and

educational or vocational institutions
2,000.00
27.
28.
29.
30.
31.
32.
33.
34.
Radio/TV stations
1,200.00
Telephone, Telegraph, Teletype, cable/wireless

communication companies
1,000.00
Terminal/Garage for bus, shuttle vans and other

public utility vehicles, except those for home garage
1,000.00
Real Estate Dealer/Developer

Office space regional headquarters, representative
office, display offices and other similar offices
Dental/medical clinic, law office, architectural
offices and other offices/clinics of professionals
35.
Private warehouse/bodega
36.
On small sari-sari stores and other similar

establishments. (market)
500.00
1,000.00
750.00
2,000.00
100.00
37.
38.
39.
On Airlines/Shipping companies
On Liquefied petroleum gas (LPG) dealer
All other kinds of business or trade activity with
fixed business establishment not included in the
above list.
750.00
1,000.00
400.00
Section 5A. 02. Exemption.

1)
Establishment that are disposing of their garbage or waste matters properly or

maintaining an appropriate system of garbage disposal and having no garbage or
waste matters to be collected shall be exempted from the provision of this Article.
2)
All establishments located in the barangays outside the poblacion where no

garbage collections is in effect.
Section 5A. 03. Time of Payment. The annual garbage collection fee imposed in this
article shall be paid in advance to the City Treasurer within the first twenty (20) days of January
of every year.
Section 5A. 04. Surcharge for Late Payment. Failure to pay the fee prescribed in this
Article within the time required shall subject the taxpayer to a surcharge of ten percent (10%) of
the original amount of fees due, such surcharge to be paid at the same time in the same manner
as the fee due.
Section 5A. 05. Administrative Provisions.
a]
The owner or operator of any business establishment shall provide within his
premises a garbage can or a receptacle duly prescribed which shall be placed in front of the
establishment before the time of the garbage collection.
b]
The City Health Officer shall issue the necessary rules and regulations for
garbage collection and shall inspect each month the business establishment to find out whether
garbage is properly disposed of within the premises.
c]
The City Health Officer shall issue the necessary rules and regulations for the
proper implementation of this Article which shall be enforceable until modified, rescinded or
revoked by the Mayor or other higher authorities.
Section 5A. 06. Penalty. Any violation of the provisions of this Article shall be punished
by a fine of not less than One Thousand (P1,000.00) Pesos but not more than Five Thousand
ARTICLE
B Fee for the Temporary Use

of Sidewalks and Alleys
Section 5B. 01. Imposition of Fee. Any person who shall temporarily use or occupy the
City-owned sidewalk or alley or portion thereof in connection with any construction works and
other allowable purposes shall first secure a permit from the City Mayor and pay a fee of Fifty
Pesos (P50.00) for every square meter, or fraction thereof, per month or fraction thereof.
Section 5B. 02. Time and Manner of Payment. The fee shall be paid to the City
Treasurer upon application of the permit from the City Mayor thru the City Engineer.
Section 5B. 03. Administrative Provisions. The period of occupancy and/or use of
sidewalks or alleys or portion thereof shall commence from the time the permit is issued and shall
terminate upon the completion of the construction works or upon cancellation of the permit
thereof but shall in no case exceed three (3) months.
Section 5B. 04. Penalty. Any violation of the provisions of this Article shall be punished
ARTICLE
C Charges for Parking
Section 5C. 01. Imposition of Fee. There shall be collected for the use of any Cityowned parking area, the following parking fees, per hour or fraction thereof:
a]
Passenger Buses
P 20.00 per hour
b]
Jeepney/AUV/Vans
10.00 per hour
c]
Cargo Trucks
15.00 per hour
d]
Tricycle
1.00 per hour

or fraction thereof
Section 5C. 02. Time of Payment. The fee imposed herein shall be paid to the City
Treasurer or to his authorized representative upon parking thereon.
Section 5C. 03. Surcharges of Late Payment. Failure to pay the fee prescribed in
this Article within the time required shall subject the taxpayer to a surcharge of ten percent (10%)
of the original amount due, such surcharge to be paid at the same time and in the same manner as
the fee due.
Section 5C. 04. Penalty. Any violation of the provisions of this Article shall be
Thousand Pesos (P5,000.00) or imprisonment of not less than One (1) Month but not more than
ARTICLE D Rental of City Cemetery Lots and other Fees
Section 5D. 01. Imposition of Fees. There shall be collected the following rental fees
for a lease of five (5) years:
I. Initial Rental Fee:
1. For built-in niches (Constructed by the City Government)
Bottom niche (level 1 to level 3)
Upper niche
(level 4 and above)
P 1,600.00
1,500.00
2. Constructed Niche
100.00
3. Niche constructed over another

( up to 3 inches only )
100.00
4. Interment in old niche
60.00
5. Lot without niche
20.00
6. Reopening of niche
30.00
7. Rental fee of burial lot consisting of the following:

2 ft x 3 ft
3 ft x 5 ft.
3 ft. x 7ft.
120.00
300.00
420.00
II. For renewal every five (5) years

1. Burial Lot
2 ft x 3 ft
3 ft x 5 ft
3 ft x 7 ft
2. For built-in niches (constructed by the City Government)
120.00
300.00
420.00
3.
4.
III.
Bottom niche (level 1 to level 3)

Upper niche (level 4 and above)
120.00
100.00
Constructed niche
Niche constructed over another
100.00
100.00
For Private Contractors of niche and/or burial pit digger.
All private niche builders/burial pit digger other than the relatives of the deceased must be
accredited annually by the City Mayor upon the recommendation of the City Health Officer and
they shall pay individually and annually One Thousand Pesos (P1,000.00) as accreditation fee.
All private niche builder shall build niches and price the construction in accordance with
the standard of the City Engineering and National and Local Sanitation Code. If the niche was
destroyed or cracked in less than five (5) years, the private niche builder shall repair the
destroyed/cracked niche. If the crack happened more than five (5) years from construction date,
then the nearest living kin shall pay for the repair.
Section 5D. 02. Time of Payment. The fee shall be paid to the City Treasurer upon
application for a burial permit/lease contract for the rental of burial lot/niche prior to the
construction thereon of any structure whether permanent or temporary.
The accreditation fee for niche builder/burial pit digger shall be paid to the City Treasurer
before they can accept contract for building niche or digging burial pit.
Section 5D. 03.
a] Permit to Construct. Any construction of whatever kind or nature in the public

cemetery, whether temporary or perpetual use shall only be allowed upon issuance of the
corresponding permit by the City Mayor, upon recommendation of the City Health Officer who
shall then inspect if there is really a dead person to bury or if the structure to be built is
necessary, appropriate and within the standard. Reservation of lot/niche in the City Cemetery is
not allowed. Permit forms shall come from the City Health Office for the recording of the
decease.
Construction of the niche over the other shall be allowed only up to two niches over the
first niche.
b] Renewal of Lease. In case a lessee intends to renew the lease after its termination,
he must inform the City Health Officer within thirty (30) days before the expiration date of the
lease, and shall pay the corresponding rental fees therefor.
It shall also be the duty of the City Health Officer to prepare and submit to the City
Mayor a list of the leases that are to expire five days prior to the expiration date. The City Health
Officer shall send a reminder to the lessee of the expiration of his lease, two weeks prior to the
expiration date of the lease.
If lease contract for the rental of burial lot/niche or burial permit is not renewed two (2)
weeks after sending two (2) notices to the living nearest kin of the deceased person or if the
nearest living kin could no longer be located, then the deceased body shall be removed from its
niche and shall be put to the Common Tomb. The Common Tomb shall be constructed by the City
Engineering Office. The newly vacated tomb shall then be open for rental.
c] Register. The City Health Officer shall keep a register on lease of the cemetery,
together with such additional information as may be required by the Sangguniang Panlungsod.
Section 5D. 04. Imposition of Penalty. Any violation of the provisions of this Article
shall be punished by a fine of not less than One Thousand (P1,000.00) Pesos but not more than
Five Thousand (P5,000.00) Pesos or imprisonment of not less than One (1) Month but not more
than Six (6) Months, or both such fine and imprisonment, at the discretion of the Court.
If the offender made a structure that is not recommended by the City Health Officer and
not approved by the City Mayor, the latter shall cause the demolition of such structure.
ARTICLE E Towing Fee

Section 5E. 01. Imposition of Fee. There shall be collected a towing fee of Five
Hundred Pesos (P500.00) for the first four (4) kilometers and Two Hundred Pesos (P200.00) for
every kilometer thereafter for every motor vehicle that breaks down, or is involved in a traffic
accident, within this City, if it is towed thru the initiative of the City Government.
Section 5E. 02. Time of Payment. The towing fee shall be paid to the City Treasurer
before the impounded vehicle is released to its owner.
Section 5E. 03. Administrative Provisions. The owner or operator of any motor vehicle
that breaks down on any street within this City shall immediately take it away so that it may not
cause any public nuisance or traffic hazard. In case it is involved in a traffic accident, the owner
or operator shall only take it away after a police officer has conducted the necessary investigation
or when the police officer conducting the investigation has given his permission to the owner or
operator of said vehicle to take it away. If the owner or operator refuses or fails to take it away
within a certain period of time given to him, the PNP thru its authorized representative shall
abate the same by towing it to the Police Headquarters and its owner or operator shall pay the
corresponding towing fee prescribed herein.
Section 5E.04. Penalty. Any violation of the provisions of this Article shall be punished
ARTICLE F City ENRO Fees and Charges
Section 5F. 01. Definitions. When used in this Code, the term:
CBFM- an agreement entered into by and between the government and local community,
represented by the peoples organization as forest managers.
ENVIRONMENTALLY CRITICAL AREAS (ECAs)-refers to certain area/s.
ENVIRONMENTALLY CRITICAL PROJECTS (ECPs)- refers to the projects with
significant potential to cause negative environmental impacts.
ENVIRONMENTAL COMPLIANCE CERTIFICATE (ECC)- a document issued by the
DENR/EMB after a possible review of an ECC application, certifying that the proponent has
complied with all the requirements of the Environmental Impacts Statement (EIS) system and has
committed to implement its approved Environmental Management Plan.
FLAg- is a contract between the government concerned (Secretary or RED) and a
juridical person, authorizing the latter to temporarily occupy, manage and develop, in
consideration of a government share any forestland of the public domain for specific use.
FL AgT- is a contract between the Department of Environment and Natural Resources
(DENR) and a natural and juridical person, authorizing the latter to occupy, manage and develop,
subject to government share, any forestland of the public domain for tourism purposes.
FOREST PRODUCTS- refers to the products derived from the forest including
timber/wood, etc.
FOREST PRODUCTS UTILIZATION- an effective use of forest products.
MINOR FOREST PRODUCTS- refers to non-timber products derived from the forest.
SEP CLEARANCE- refers to the clearance being issued by the Palawan Council for
Sustainable Development (PCSD) certifying certain projects may be allowed to be
constructed/operated in the area being applied by the proponent in conformance with the ECAN
zones.
SIFMA- an agreement entered into by and between a natural or juridical person and the
Department of Environment and Natural resources (DENR) wherein the latter grants to the
former the right to develop, utilize and manage a small tract of forest land, consistent with the
principles of sustainable development.
Section 5F. 02. Service Fees for Environmental Management Services. There shall be a
collection of the following fees from any proponent who is given a City ENRO
Certification/Clearance as a requirement for the issuance of a Strategic Environment Plan (SEP)
clearance and Environmental Compliance Certification (ECC) and for the application/renewal of
the Mayors Permit:
I. Project for endorsement classified in the following categories:
A. Environmentally Critical Projects (ECPs)
with projects cost amounting P1,000,000.00 and below
over P1,000,000.00
P1,000.00
1,000.00
plus 1/100 % of cost
in excess of
P1,000,000.00
A. Projects that are not environmentally critical in nature, but
which may cause negative environmental impacts because

they are located in Environmentally Critical areas (ECAs,
the project cost of which is: P1,000,000.00 and below
P 1,000.00
over P1,000,000.00
1,000.00
plus 1/100% of cost
in excess of
P1,000,000.00
C. Projects intended to directly enhance environmental quality
or address existing environmental problems, the project
cost which is P100,000.00 and below
P100.00
Over P100,000.00
100.00
plus 1/100% of cost

in excess of
P100,000.00
D. Projects not falling under the above categories
or unlikely to cause adverse environmental
impacts, the project cost of which is:
P100,000.00 and below
Over 100,000.00
200.00
P200.00
plus 1/100% of cost

in excess of
P100,000.00
II.
CITY ENRO CLEARANCE FOR MAYORS

PERMIT
100.00
Section 5F. 03. City ENRO Certification Fees. There shall be collected from any
individual who is requesting for a City ENRO Certification, the following fees.
A. Forest Products:
1. Minor Forest Products

2. Trees/Poles (for personal use)
3. Trees/Timber 10 meters and above
P100.00
120.00
500.00
Section 5F. 04. Fees on Forest Management Services. There shall be collected from
any individual who is requesting for a City ENRO certification, the following:
A.
B.
Special Uses (FLagT/FLAg)

1. One (1) Hectare
P 500.00
2. Five (5) Hectares

3. Above Five (5) Hectares
1,000.00
1,500.00
CBFM/SIFMA
ARTICLE G City Nursery Charges
1,000.00
Section 5G. 01. Imposition of Charges:

I.
II.
NURSERY SEEDLINGS:
1. Sexually propagated seedlings
2.Asexually propagated seedlings
(grafted, budded, marcotted, clones, etc.)
MANGO X-RAY SERVICE
10.00/seedling
15.00/seedlings
1.00/ kilo
ARTICLE H Farm Development Services

Section 5H. 01.
Priority in the Use of Farm Tractor. All requests for the use of farm
tractor shall be accommodated depending on its feasibility and prioritized by the Office of the
City Agriculturist in the following manner:
1. All accredited farmer beneficiaries or cooperatives that will engage in agricultural
projects supervised by the Office of the City Agriculturist;
2. Demonstration farms being established in LMAC, RAC and on farm trials, used by
the City Agriculturist/Satellite Nurseries shall be given second priority;
3. All other persons and/or entities not covered by the above mentioned classification
are last priority.
Section 5H. 02. Operational Procedures:
1. The operation of the tractor will be year round. It shall operate in the field eight (8)
hours a day, six (6) days a week with one day reserved for cleaning and maintenance.
However, the same maybe used beyond eight (8) hours on valid reasons.
2. For every tractor unit, two (2) operators will be hired subject to condition by the City
Motor Pool Manager to be guided by the following conditions:
a) At least a high school graduate
b) Three year experience in the operation and maintenance of farm tractors
c) Must possesses the appropriate valid drivers license.
Operators for the farm tractors shall be provided by the Motor Pool under the
Office of the City Engineer from their pool of operators. In the absence of any available
operator, a permanent position may be created for such purpose. In the
meantime
a casual employee may be employed.
3. It shall be unlawful for the tractor operator to operate any farm tractor without a job
order or prior approval by the City Agriculturist. The job order will be made from the
approved roster of applicants to be given to the operator by the District Agriculture
Supervisor.
4. The District Agriculture Supervisor shall designate one (1) day each week for the
servicing of tractor. It must be completely washed and tuned-up following the
required preventive maintenance schedule. It shall be the responsibility of the District
Agriculture Supervisor to see to it that preventive maintenance has been actually
performed in coordination with the City Engineering Office.
Section 5H. 03. The schedule of the tractor operation shall be as follows:
1. Every barangay will have to submit their target areas to be plowed and harrowed.
After the target areas within the barangays are submitted to the Office of the City
Agriculturist, the schedule will be determined. After the target number of hectares had
been accomplished, the tractors will be moved to the other barangays following the
same sequence.
2. The Sangginiang Barangay, through the Barangay Chairman, will be coordinated to
provide assistance in the establishment of the pool when the units are within their
areas
a) An appropriate form indicating the name of the person requesting the location
of the area where the farm tractor shall be used and other pertinent
information such as who shall be responsible in case of breakdown, liability in
case of negligence in its use and others, shall be accomplished by the
requesting party.
b) In case of simultaneous request from different farmers the District Agriculture
Supervisor/City Agriculturist shall decide as to whose request shall be granted
on the basis of the above mentioned guidelines.
c) External request shall be referred to the City Agriculturist. He shall endorse
the same to the City Mayor for his approval. Once approved, such request will
be turned over to the District Agriculture Supervisor for compliance.
Section 5H. 04. Tractor Services. For the services of the Kubota 80-110HP 4-wheel drive
tractor with implements, the farmers shall provide an equity for diesel fuel as follows:
1. For Plowing
50 liters/ha
2. For Harrowing 60 liters/ha
3. For Slashing
60 liters/ha
Section 5H. 05. Use of Backhoe/Dozer. For the services of the backhoe/dozer for
dozing, loading and excavation, the farmers equity for diesel fuel shall be 12 liters/hour.
ARTICLE I Puerto Princesa Subterranean
River National Park
Section 5I. 01. Imposition of Fees. Pursuant to Resolution No. 84, Series of 2000 of the
Protected Area Management Board of the Puerto Princesa Subterranean River National Park, the
following fees shall be collected:
I General Entrance Fee
Adult
Minor
P 75.00
50.00
Local Visitor
II Underground River Tour

Adult ( 21-59 years old )
17 20 years old
13 16 years old
6 12 years old
III Interpretative Tour
Per Session
150.00
75.00
50.00
30.00
P
IV Documentation
1. Commercial Video
50.00
3,000.00
Foreign Visitor
200.00
100.00
75.00
50.00
2. Video Camera
3. SLR Camera
50.00
30.00
Section 5I. 02. Collection of Fees. The City Treasurer shall assign revenue collectors to
the Puerto Princesa Subterranean River National Park on weekly rotation assignment in order to
collect the fees imposed under Section 5I. 01.
ARTICLE J ENDORSEMENT FEES ON PROJECTS OR ACTIVITIES
Section 5J. 01. Scope of Application This article shall apply to all government and
private projects or activities seeking endorsement from the Sangguniang Panlungsod as provided
under Section 27 of the Local Government Code.
Section 5J. 02. Definition of Terms The following definition of terms shall be
applicable in the interpretation of the provisions of this Article to wit:
a) COMMITTEE shall refer to the appropriate standing committee of the Sanggunian
to which the proposal was referred.
b) ENDORSEMENT shall refer to the Sanggunian resolution favorably endorsing the
project or activity to be implemented within the City of Puerto Princesa addressed to
concerned offices/agencies such as the Palawan Council for Sustainable
Development (PCSD) and the Department of Environment and Natural Resources
Community Environment and Natural Resources Office (DENR-CENRO), among
others.
c) PROJECT/ACTIVITY refers to a government or private project, whether for profit
or not, with environmental impact in the City of Puerto Princesa as provided under
Provincial Ordinance No. 682, aforestated in relation to Section 27 of R.A. 7160.
d) PROOF OF PAYMENT refers to the official receipt issued by the Office of the City
Treasurer upon payment of the required fees provided for in Section 5J.04 of this
Article.
e) PROPONENT shall refer to the proprietor/owner/manager/chief executive officer
of the project or of the activity or its duly authorized representative requesting for an
endorsement from the Sanggunian.
f) SANGGUNIAN shall refer to the Sangguniang Panlungsod of Puerto Princesa City.
g) SECRETARY shall refer to the Secretary of the Sanggunian.
Section 5J. 03. Requirements The following shall be required from the proponent of a
proposal seeking Sanggunian endorsement:
a) Government Project/Activities and Single Proprietorship:
1) A formal written request from the proponent addressed to the
Sangguniang Panlungod.
2) Duplicate or photo copy of registration from appropriate
government agency such as Securities and Exchange Commission
(SEC), Department of Trade and Industry (DTI), Cooperative
Development Authority (CDA) and the like, together with its
original or certified true copy of ownership over the proposed
site/establishment.
3) For representative, a duly notarized special power of attorney to
represent the proponent in seeking the endorsement.
4) Duplicate or photocopy of the title of land or tax declaration of the
project site together with its original or certified true copy of
ownership over the proposed site establishment.
5) Certified statement of financial condition of the Company and
Company profile including the certified financial operational cost
of the projects duly certified by external or independent certified
public accountant (CPA).
6) Free and Prior Informed Consent (FPIC) to be obtained from the
National Commission on Indigenous People (NCIP) with attached
minutes and attendance of the public hearing conducted in the area
duly certified by the proper authority (Punong Barangay, Barangay
Secretary or Chairman of the Committee on Environment of the
Barangay Council).
7) Sangguniang Barangay resolution endorsing the project or activity,

which must be submitted to the Sangguniang Panlungsod at least
six (6) months after it has been obtained, otherwise, they must
secure a certificate of affirmation from the Sanggunian concern
stating thereat that the latter are confirming the endorsement
previously issued in their favor.
8) Location clearance from the Palawan Council for Sustainable
Development (PCSD) showing that the proposed project/activity is
not within the restricted area or core zone based on the ECAN
map.
9) Recommendation from the City ECAN Board.
10) Certification from association/organization that they are members
of affiliate (member of good standing) whenever applicable.
b) Non Government Project and Activities:
1) A formal written request from the proponent addressed to the
Sanggunian.
2) Duplicate or photocopy of registration from appropriate
government agency, such as Securities and Exchange Commission
(SEC), Department of Trade and Industry (DTI), Cooperative
Development Authority (CDA) and the like, together with its
original or certified true copy of ownership over the proposed
site/establishment.
3) For a representative, a duly notarized special power of attorney to
represent the proponent in seeking the endorsement.
4) Duplicate or photocopy of title of land or tax declaration of the
project site together with its original or certified true copy of
ownership over the proposed site establishment.
5) Sangguniang Barangay resolution endorsing the project or activity.
6) Initial environmental evaluation of the Palawan Council for
Sustainable Development Staff (PCSDS).
7) Certified Statement of financial condition.
c) For renewal
1) Formal request letter from the proponent addressed to the
Sangguniang Panlungsod.
2) Copy of previous endorsement and permit.
3) Sangguniang Barangay resolution endorsing the renewal of the
project or activity.
4) Certificate of non-violation from the Palawan Council for
Sustainable Development Staff (PCSDS) and the Department of
Environment and Natural Resources (DENR).
d) For those changing management or business name or transferring to another site, all
requirements mentioned in Section 5J.03 (a) and (b) whichever is applicable, shall be
complied with.
Section 5J. 04. Imposition of Fees:
A) For New Applicants:
1) Quarries (Commercial)
2) Private Land Timber Permit (PLTP)
3) Telecommunications (per application)
4) Subdivision/Housing
5) Live Fish/Aqua Products
6) Gasoline Stations
7) Rice/Corn Mills
8) Restaurants/Cottages and the like
9) Funeral Parlor and the like
10) Ice Plants/Cold Storage
11) Others not herein specified
P 5,000.00
1,000.00
10,000.00
2,000.00
5,000.00
2,000.00
1,000.00
1,000.00
1,000.00
2,000.00
1,000.00
B) For Renewal All proponents applying for renewal shall be required to pay fifty
percent (50%) of the corresponding rates mentioned under Section 5J.04 (A).
C) All applicants changing management/business name and/or transferring to other site
within the jurisdiction of this city shall be considered as new applicants.
D) Exemptions
1) All government projects or activities to be implemented under administration
shall be exempted from payment of the fees provided under Section 5J.04;
provided however, that those projects or activities bidded out to private
contractors shall pay the fees mentioned herein.
2) Applications denied by the Sanggunian shall not be assessed any fee.
Section 5J. 05. Time and Manner of Payment
a) The proponent shall only be required to pay the corresponding fees after the
Sanggunian has adopted the endorsement of the proposal and duly signed by the City
Mayor.
b) Prior to the release of endorsement, the rate of fee shall be determined by the
Sanggunian to be paid by the proponent. The Secretary shall then prepare an official
communication relative thereto informing the City Treasurer of the imposition of fees
for collection.
c) The Proponent shall then pay the amount as imposed to the Office of the City
Treasurer.
d) With proof of payment, the Secretary shall release the copies of the endorsement to
the proponent.
Section 5J. 06. Miscellaneous Provisions
a) Failure to comply with the requirements herein provided shall be a ground for the
denial of an endorsement by the Sanggunian.
b) Failure to pay the amount imposed herein shall be ground for suspending the release
of the endorsement and for its subsequent revocation by the Sanggunian.
CHAPTER VI CITY MARKET CODE
ARTICLE A Title and Scope
Section 6A. 01. Title. This Chapter shall be known as the Market Code of Puerto
Princesa City (2008)
Section 6A. 02. Scope. This Market Code. shall govern the administration and
operation of the citys public market including the classification, construction, repair, renovation
of booths and stalls therein; imposition and collection of market rental fees and charges for
occupancy thereof.
ARTICLE B Authority and Purpose
Section 6B. 01. Authority This Market Code is enacted pursuant to Section 458 of RA
7160, otherwise known as the "Local Government Code of 1991" which empowers this city thru
its legislative body known as Sanggguniang Panlungsod to:
a. Prescribe the terms and conditions under which public utilities owned by the
city shall be operated by the City government or leased to private persons or
entities, preferably cooperatives;
b. Establish markets, slaughterhouses or animal corrals and authorize the
operation thereof, and regulate the construction and operation of private
markets, talipapas or other similar buildings and structures;
a.
Requires that buildings and the premises thereof

and any land within the city be kept and maintained in a sanitary
condition; impose penalties for any violation thereof, or upon

failure to comply with said requirements, have the work done
and require the owner, administrator or tenant concerned to pay
the expenses of the same; or require the filling up of any land or
premises to a grade necessary for proper sanitation.
Section 6B. 02. Purpose. This Market Code is enacted for the following purposes:
1.
Guide, control, and regulate the growth and development of this Citys public
market and slaughterhouse including its premises;
2.
Protect the character and stability of the public market and slaughterhouse and
its premises as well as promote an orderly and beneficial development of the
same;
3.
Promote and protect the health, safety, peace, comfort, convenience and general
welfare of the occupants therein as well as the general public patronizing the
public market;
4.
Regulate the operation of all businesses or trade activities in the public market;
5.
To regulate and restrict the location and use of stalls, booths or other structures
inside the public market compound;
6.
To regulate the alteration or remodeling of existing booths or structure in such a

way as to avoid public hazards or inconvenience;
7.
To eliminate the incompatible or non-conforming uses of the

public market stalls and its premises.
ARTICLE C Definitions
Section 6C. 01. Definitions. When used in this Code, each of the following words and
phrases shall be construed to mean as follows:
Ambulant/Transient Vendor one who is not renting or occupying a definite or
permanent stall or place in the public market and who sells his/her merchandise without staying
in any particular place but by moving about from place to place within the market premises.
Animal Feeds and Cereal Section refers to the area where all kinds of manufactured
animal feeds and cereals, including rice and corn could be sold.
Carcass animal meat less entrails.
Carinderia refers to any public eating place where pre-cooked foods are served.
Carinderia Section the section in which is served all kinds of pre-cooked foods,
including refreshments, coffee and other non-intoxicating drinks.
Dry Goods Section the section in which are sold all non-perishable and nonconsumable items like textile, ready-made dresses and apparels, toiletries, novelties, shoes, laces,
kitchen wares, utensils and other household articles, handbags, school and office supplies.
Fastfoods and Delicacies Section - refers to the area where all kinds of cooked foods and
delicacies could be sold. This includes refreshment parlors, cafeterias, restaurants. panciterias
and similar kinds.
Fish and Other Marine Products Section refers to the area where only fresh fish,
clams, oysters, crabs, lobsters, shrimps, seaweeds and other seafood and marine products could
be sold by the stallholders or stall lessee.
Fowls and Piglets Section - refers to the area where live fowls, such as chickens, ducks
and similar birds as well as piglets could be sold.
Fruits and Vegetable Section refers to the area where all kinds of vegetables, fruits and
root crops could be sold.
Government-Owned or Operated Public Markets refers to those markets established
out of public funds or those leased/acquired by any legal means from private persons, natural or
juridical, to be operated by the government either thru its instrumentality, branch or political
subdivision.
Groceries Section refers to the area where all kinds of cakes, biscuits, pastries,
crackers, butter, cheese, confections, candies, canned or bottled foods, beverages, softdrinks,
cigarettes, flour, oatmeal, ham, bacon, sugar, sauce, onions, garlic, potatoes, eggs, sausages,
starch, smoke fish, dried fish, salt, soap and other food products could be sold.
Lease a duly ratified written agreement through which the City of Puerto Princesa
grants occupancy of a market stall space for a specified period and rental in favor of any person,
natural or juridical.
Lessee a person, natural or juridical in whose favor a duly ratified contract of lease is
executed with the City of Puerto Princesa over a stall/space situated inside any public market
building.
Lessor the City Government of Puerto Princesa.
License/Permit the privilege or permission granted in accordance with law by a
competent authority to engage in legitimate business or transaction.
Market Booth refers to an enclosure built or erected on a market stall or space where
merchandise of various kinds is being sold or offered for sale.
Market Building a constructed edifice designed to stand more or less permanently,
covering space of land, usually covered by a roof, more or less enclosed by walls and supported
by columns, and serving as a place for commercial or trade activities.
Market Premises refers to any space in the public market compound, part of the
market lot consisting of bare ground, outside of the public market building usually occupied by
transient vendors during market days.
Market Rental Fees refers to the amount of rental fee for the privilege of occupying
and utilizing a market stall or space for commercial activities.
Market Section refers to a subdivision of the public market housing one class of group
of allied goods, commodities or merchandise.
Market Stall any alloted space where merchandise is sold or offered for sale in any
public market or talipapa in the City of Puerto Princesa.
Meat Section refers to the area where meat of all kinds could be sold,
although pork, beef or dressed chickens are separately displayed and properly labeled.
Miscellaneous Wares Section - refers to the area where all kinds of wares not included
in the above classification including ceramic wares, pots, vases and garden tools or implements
could be sold.
Public Market or Talipapa refers to any space, buildings or structure owned and/or
operated by the City of Puerto Princesa designated or constructed for the purpose of providing
stalls/spaces where goods/merchandise are sold.
Shop Section the section in which are sold handicrafts and gift items.
Shopping Center a group of not less than 115 contiguous retail stores, originally
planned and developed as a single unit, with immediate adjoining off-street parking facilities.
Slaughterhouse refers to the place, building or structure owned and/or operated by the
City of Puerto Princesa where animals for public consumption are slaughtered.
Stall Lessee (also known as stallholder) - refers to the awardee of the lease contract to
occupy a market stall or space, with or without booth, inside the public market building.
Store a building or structure devoted exclusively to the retail sale of a commodity or
commodities.
Sub-Lease any agreement, whether verbal or written, entered into by and between a
lessee and any third person, having as its subject matter the occupancy of any stall or market
space within any public market owned and belonging to, or administered or operated by the City
of Puerto Princesa, the occupancy of which has been previously granted by the City to the said
lessee.
Tax an enforced contribution, usually monetary in form, levied by the lawmaking body
on persons and property subject to its jurisdiction for the precise purpose of supporting
governmental needs.
Vegetable and Fruit Section refers to the area where all kinds of vegetables, fruits,
coconuts, root crops, and similar agricultural products could be sold.
ARTICLE D Organizations and Functions
Section 6D. 01. Administrative Supervision over City Market and Talipapas and
Collection of Rentals and Fees.
A] City Mayor: Duties and Responsibilities. The City Mayor shall:
1)
Maintain direct administrative supervision and control over all public

markets, slaughterhouses and talipapas owned and operated by the City;
2) Formulate all Ordinances, rules and regulations pertaining to or covering the
administration and operation of all public markets, slaughterhouses and talipapas
managed by the City.
B] City Administrator: Duties and Responsibilities. The City Administrator shall:

1)
Maintain direct administrative supervision over all market personnel except

market collectors.
2)
Maintain and supervise cleanliness, beautification and security of all public

markets and talipapas and premises;
3)
Enforce all ordinances, rules and regulations pertaining to or covering the

administration and operation of public markets. Including adjudication or
assignment, re-assignment, and allocation of stalls as authorized by the Market
Committee, the standardization, classification and/or grouping of merchandise
to be sold in all public markets; Provided, however, that the exercise by the
City Administrator of the functions incident to the adjudication, assignment, reassignment or allocation or stalls shall be subject to paragraph e of this
Section.
C] Market Superintendent: Duties and Responsibilities. The City Mayor shall appoint a
Market Superintendent who shall be under the immediate supervision of the City
Administrator and shall be in charged of the day-to-day operations of markets,
talipapas and slaughterhouses within the City of Puerto Princesa.
1) He shall have direct supervision over all subordinate employee of all public
markets, talipapas and slaughterhouses within the City of Puerto Princesa.
2) He shall see to it that stallholders pay the corresponding cash tickets or rentals
for the stalls occupied by them on any particular day or for the current month.
3) He shall likewise see to it that all employees of the different departments of the
City Government assigned in the public markets, talipapas and slaughterhouses
comply faithfully and strictly with their respective duties.
4) He shall keep and preserve a permanent record of all stallholders in the public
markets and talipapas showing the name and address of the stall holder, the
stall number, section of the market where such stall is located, the monthly or
daily rental, the date of occupancy, a copy of the lease contract and such other
information as maybe required of him by the City Administrator.
5) He shall provide or cause to be provided the public markets and talipapas with
bulletin boards to be conspicuously placed in or near his office.
6) He shall render a monthly report to the City Administrator, copy furnished the
Sangguniang Panlungsod, of the general condition of the market, including the
number of stall holders, the number of vacant stalls, and all violations or
infractions of this Ordinance, together with recommendations for appropriate
action.
7) He shall post in each public market or talipapa in english or pilipino the rules
and regulations relative to the sanitation and good order in the public markets
or talipapas, the manner of leasing stalls therein, privileges of stall holders, and
such other rules and regulations as may hereafter be adopted.
8) He shall post duly accomplished notice of vacancy of stalls in the public
markets and talipapas in the manner and form prescribed for in Section 11 (b)
hereof.
9) He shall receive duly accomplished applications to lease vacant stalls in the
public markets and talipapas and acknowledge such receipt of said applications
by setting forth in his copy and that of the applicants the time and date of
receipt thereof and shall keep a record book for such purposes. It shall be his
duty to keep a detailed and complete list of applicants for vacant stalls.
10) He shall recommend to the City Administrator the printing of application forms
for vacant stalls in the public markets and talipapas in accordance with the
form and contents of the application as prescribed in Section 11 (b) hereof and
upon request of prospective applicants, he shall furnish them with sufficient
number of copies of said application form.
11) Subject to the approval of the City Administrator, the Market Superintendent
may formulate rules and regulations which he may deem necessary and
appropriate to implement the provisions of this Ordinance.
12) He shall have and keep a sketch map of all physical structure of the public
markets, slaughterhouses and talipapas and an inventory of all properties in
every city public market, slaughterhouse and talipapa, which inventory shall be
included among the items in the monthly report as provided in Item No. 6 of
this Section.
13) He shall cause the compulsory registration of all transient or ambulant vendors
coming in or asking for the use of open spaces which he may designate in the
city public markets and talipapas before they are allowed to sell or peddle their
wares or commodities.
14) He shall have a record of the total daily or monthly collectibles over all stalls
for easy cross-checking thereof with the amount actually collected and in order
to determine which stalls are occupied and which occupants failed to pay the
fees or rentals due.
15) He shall cause the daily invalidation of all cash tickets issued by market
collectors to stallholders and other market vendors by punching the same.
16) He shall serve as the Secretary of the Market Committee.

17) He is authorized or his duly authorized representatives to confiscate any
commodity or merchandise which is prohibited by law or such commodity or
merchandise which is being sold or offered for sale in any section of the public
market, the sale thereof is in violation of the provision on sectioning. Provided,
however, that the vendor concerned shall first be advised of such violation and
that he/she shall immediately withdraw the same. Failure on his/her part, the
prohibited commodity or merchandise shall be confiscated in favor of the City
Government of Puerto Princesa. Provided, further, that such commodity or
merchandise so confiscated shall be reported to the market Committee for
proper disposition in accordance with the provision of existing laws or
ordinance or in the manner the Committee may see fit or proper. Provided,
furthermore, that in the case of persihables such as fish, meat or certain fruits
and vegetables, the Market Superintendent shall immediately dispose of the
same by donating such perishable to government hospitals or charitable or
penal institutions.
18) He is further authorized or his duly authorized representative to confiscate
livestock or such birds or animals, the catching and sale thereof is prohibited
by existing orders, proclamations or ordinances; Provided, however, that such
birds or animals so confiscated shall be turned over immediately to the
CENRO Office or agency concerned for final disposition.
D] Market Supervisor: Duties and Responsibilities. The City Mayor shall appoint one
(1) Market Supervisor in each public market within the City of Puerto princesa who
shall assist the Market Superintendent and perform such duties as the latter may
assign to him. He shall assume the powers and duties of the Market Superintendent
during the temporary absence or incapacity of the latter in order to effectivity carry
out the provisions of this Ordinance.
E] Market Committee: Duties and Responsibility. There shall be a Market Committee
composed of the City Administrator, as Chairman, a representative of the
Sangguniang Panlungsod, the City Treasurer or his representative, the City
Assessor or his representative, the City Attorney or his representative, the City
Health Officer or his representative and the President of the duly organized
Market Vendors Association for a term of at least one year, as members, whose
duties shall be as follows:
To adjudicate or lease out vacant or newly constructed stalls in the City

Public Market, subject to the rules and regulations prescribed in this
Ordinance.
To conduct the drawing of lots or opening of bids for the

adjudication of vacant or newly constructed stalls in the City Public Markets
and to certify to the City Mayor the result thereof.
To re-group or re-arrange such market stalls as maybe necessary for the

efficient and sanitary operation of the business in the City Public Markets.
In an advisory capacity, to study all phases of market matters and to submit

comments and recommendations thereon to the Sangguniang Panlungsod, for his
information, guidance and appropriate action.
F] Sangguniang Panlungsod: Powers. The Sangguniang Panlungsod shall establish and
operate or authorize the establishment and operation of public markets and
slaughterhouses, and regulate the preparation and sale of meat, poultry, fish,
vegetables, fruits and other provisions or articles of food offered for sale.
It shall, from time to time, determine or fix the market fees, the daily or
monthly rentals to be paid for the use of stalls, or allowed spaces in each public
market.
G] City Treasurer: Duties and Responsibilities. All activities incident to the collection
of stall rentals and other market fees from persons or entities doing business in the
markets, talipapas and slaughterhouse and all work incident to market collection are
hereby vested in the City Treasurer and shall be exercised under his direction and
control; Moreover, all market personnel who are engaged wholly or partially in the
collection of fees and rentals in the City Market shall be under the direct
administrative control and supervision of the City Treasurer to whom they shall be
responsible for the proper performance of their duties in accordance hereof.
ARTICLE E Market Policies and Standards
Section 6E. 01. Market buildings, stalls, spaces, talipapas, and their number and uses.
For purposes of this Ordinance, the buildings in the existing/present City Public Market as shown
in the attached sketch marked as Annex A are hereby numbered as follows:
Main Market Building is hereby designated as :
Section 1 - Fruits and Vegetables Section
Section 2 - Meat Section
Section 3 - Fish Section
Main Market Building Nos. 1,2,3,4,5, and 6 and 7 are hereby designated as Dry
Goods and Groceries Section.
Market Building # 8 is hereby designated as Shops and Groceries Section.
Market Building # 9 is hereby designated as Groceries Section.
Section 6E. 02. Market buildings, stalls, spaces, talipapas and their numbers and uses.
For purposes of this Ordinance, the buildings in the existing / present New Public Market as
shown in the attached sketch marked as Annex B are hereby numbered as follows:
Main Market Building is hereby designated as :

Lane 1 3 - Meat Section
Lane 4 6 - Fish Section
Lane 7 8 - Fruits and Vegetables Section
New Market Building # 1 and 2 are hereby designated as Dry Goods and
Groceries Section.
New Market Building # 3 is hereby designated as Carinderia Section.
Classification of Stalls For purposes of these amendments, market stalls are

hereby classified into :
Category A includes better located stalls such as front stalls, facing the market
periphery or streets and front corner stalls
Category B includes inside corner stalls
Category C includes stalls located at the 2nd Floor of the Building.
Classification of Stalls at the Old Public Market All stalls located at Building 1 to 9 of
the Old Public Market are hereby categorized into:
Building
1
Category
A
B
Stalls
1,2,7,8,9,11,13,15,16,17,18,19,20,21,22
3,4,5,6,10,12 and 14
A
B
1,2,3,4,5,6,7,8,9,16,17,24,25,26,27,28,29,30,31 and 32
10,11,12,13,14,15,18,19,20,21,22 and 23
A
B
A
1,2,3,4,5,6,10,11,15,16,17,18,19 and 20
7,8,9,12,13 and 14
1,2,3,4,5,6,7,8,9,10,11,12,13,14,15,16,17,18,19,20,21,22,23,24,25
A
B
1,9,12,13,16,17,20,21,22,23,24
2,3,4,5,6,7,8,10,11,14,15,18 and 19
A
B
1,2,3,4,5,6,7,10,11,14,15,18,19,22,23,24,25,26,27,28
8,9,12,13,16,17,20,21,29 and 30
1,2,3,7,10,11,12,17,18,23,24,29,30,35,36,38,40,41,42,
C1,C2,C3,C4,C5,C6,C7,C8,C9,C10
4,5,6,8,9,13,14,15,16,19,20,21,22,25,26,27,28,31,32,
33,34,37,39,43,44 and 45
B
7 2nd Flr
1 and 2
A
B
1,2,3,5 and 7
4,6,8, and 9
Classification of Stalls at the New Public Market All stalls located at Building 1 to 3
of the New Public Market are hereby categorized into :
Building
1 and 2 (Dry
Goods)
Category
A
Stalls
1,2,3,4,5,6,7,8,9,10,11,20,21,30,31,32,33,34,35,36,
37,38,39,40,41,42,51,52,70,71,72,73,74,75,76,77,
78,79, and 80
12,13,14,15,16,17,18,19,22,23,24,25,26,27,28,29,
43,44,45,46,47,48,49,50,53,54,55,56,57,58,59,60,
61,62,63,64,65,66,67,68 and 69
A
B
1,2,3,5,7,9,11,13,15 and 16
4,6,8,10,12, and 14
Section 6E. 03. Stalls, spaces, talipapas at Puerto Princesa City Baywalk and their
rates. For the purpose of this Ordinance, all the existing/present buildings at Puerto Princesa City
Baywalk, Bgy. San Isidro, of this City are hereby categorized as additional Opens Space stalls
directly under the Office of the Market Superintendent, as follows:
A.
Regular Baywalk stalls- are fixed stalls located at the Puerto Princesa City Baywalk
with an approximate area sized of 5 x 5 sq. m each.
Market fees to be applied is P1,725.00/per/month/per stall for 2009;

P1,875.00 for 2010 and P2,025.00 for 2011.
B.
Collection of stall rentals shall be done by the Public Market Office in

coordination with the City Treasurers Office.
Ambulant, Transient, Peddlers- are vendors who does not permanently occupy a
definite place at the Baywalk but one who comes daily or occasionally to sell his or her
goods.
Each ambulant vendor is only allowed to occupy a maximum area of 1 x

2 square meters. Market fee to be applied is P10.00/day/per
stall.
For the purpose of preserving the image and appearance of our Baywalk,
all ambulant vendor are required to adapt a uniform and
standard design for their booth, push cart or kiosks. The
designs shall be subjected to the approval of the Market
Superintendent prior to construction.
ARTICLE F Market Fees

Section 6F. 01. Imposition of Fees. Monthly market rental fees are hereby fixed in
accordance with the following schedule :
A. 1. Rates of Market Fees at Old Public Market
FIXED
STALLS
CATEGORY
No. of
Stalls/
Table
PARTICULARS
MARKET FEES
Fish
Standard
200
per stall / per day
Shell
Standard
71
per stall / per day
Meat
Fruit and
Vegetable.
Standard
106
per stall / per day
Standard
451
per stall / per day
YR. 2009
5.
75
2.
30
11.
50
2.3
0
Bldg. I
15
Per sq. m/month
65.72 / sq.m
Per sq. m/month
20
Per stall / month
12
Per stall / month
14
Per stall / month
43.81 / sq.m
345.
00
276.
00
575.
00
71.44/sq.m
47.63 /
sq.m
375
.00
300
.00
625.0
0
per stall/ month
Bldg. IV
25
per stall / month
Bldg. V
11
per stall / month
13
per stall / month
460.00
747.
50
747.
50
667.
00
500.00
812.5
0
812.5
0
725.0
0
77.15 sq.m
41.44 /
sq.m
405
.00
324
.00
675.0
0
540.0
0
877.5
0
877.5
0
783.0
0
20
per stall / month
675.00
600
.00
600
.00
729.00
648.0
0
648.0
0
77.15 sq.m
51.44 /
sq.m
51.44 /
sq.m
52.52 /
sq.m
45.01 /
sq.m
405
.00
8.10
16.20
12.15
9.45
28.35
10.80
4.05
Bldg. II
Bldg. III
Bldg. VI
10
per stall / month
Bldg. VI2nd Flr
per stall / month
Bldg. VII
29
per sq.m / month
621.00
552.
00
552.
00
65.72 / sq.
m
YR. 2010
6.
25
2
.50
12
.50
2.50
26
per sq.m / month
43.82 / sq.m
Bldg. VII2nd Flr
per sq.m / month
43.82 / sq.m
Bldg. VIII
per sq.m / month
44.74 / sq.m
per sq.m / month
Standard
2
15
3
1
1
1
1
per stall / month

per stall / day
Per stall / day
Per stall / day
Per stall / day
Per stall / day
Per stall / day
38.34 / sq.m
345.
00
6.90
13.80
10.35
8.05
24.15
9.20
71.44/sq.m
47.63 /
sq.m
47.63 /
sq.m
48.63 /
sq.m
41.68 /
sq.m
375
.00
7.50
15.00
11.25
8.75
26.25
10.00
18
Per stall / day
3.45
3.75
Bldg. IX
Calamansi
Palamigan
& Cooked
Foods
YR. 2011
6.
75
2
.70
13
.50
2.
70

13.50
Article II.
Burgos
112
Per stall / day
11.50
12.50
Fruit stand
Human
Settlement
Fire Dept.
Bleacher
Baywalk
17
Per stall / day
6.90
7.50
8.10
10
12
7
15
Per stall / day

Per stall / day
Per stall / month
Per stall / month
11.50
5.75
575.00
1,725.00
12.50
6.25
625.00
1,875.00
13.50
6.75
675.00
2,025.00
A. 2. Rates of Market Fees at New Public Market
FIXED
STALLS
CATEGORY
PARTICULARS
No. of
Stalls/
Table
MARKET FEES
YR. 2009
YR. 2010
6.2
5
YR. 2011
6.7
5
Fish
Standard
per stall / per day
48
5.75
Meat
Fruits &
Veg.
Standard
per stall / per day
48
11.50
12.50
13.50
Standard
per stall / per day
24
2.30
2.50
Carinderia
per stall / per day
10
57.50/sq m.
62.50/sq. m.
67.50/sq.m.
per stall / per day
43.82/sq.m.
47.63/sq.m.
51.44/sq.m.
per sq. m/month
39
65.72/sq.m
71.44/sqm
77.15/sq.m
per sq. m/month
41
43.81/sq.m
47.63/sq.m
51.44/sq.m
Dry
Goods
2.7
B. Rates of Market Entrance Fees There shall be collected market entrance fees from
all stallholders and transient or ambulant vendors for any commodity or merchandise brought into
the City Public Market ( Old and New) as follows:
FISH AND OTHER SEAFOODS
1.Fresh Fish ( per kilo)
Class A
Class B
Class C
0.75
0.50
0.25
2. Dried Fish ( per kilo)

Class A
Class B
Class C
g
0.75
0.50
0.25
3.Crustaceans (Lobsters, prawns and

Shrimps)
1.00/kl.
4. Shells and Other Similar Marine Products

7.00
Per sack
3.00
Per basket
5. Bagoong (salted dilis)
20.00/tin, /can
6. Bagoong (alamang)
20.00/tin, /can
FRUITS AND VEGETABLES
1)
2)
3)
4)
5)
Banana
Indian Mango
Mango, big
Mango, small
Garlic
8.00/sack
8.00/sack
8.00/kaing
5.00/kaing
5.00/sack
6) Mongo
7) Peanut
With shell
Without shell
8) Corn, Fresh
9) Sweet Potato
10) Cassava
11) Ampalaya
12) Pineapple, water melon
and melon
13) Miscellaneous commodities
8.00/sack
15.00/sack
25.00/sack
8.00/sack
8.00/sack
5.00/sack
8.00/sack
8.00/sack/tiklis
8.00/sack
MISCELLANEOUS COMMODITIES
1)
2)
3)
4)
For every sack of rice

For every sack of coffee
For every sack of salt
For every sack of rice bran
(ipa), trigo, palay, and the
like
5) For every sack of brown
sugar
6) For every sack of white
sugar
7) Nuts (coconut or brittle nuts)
for every 100 pcs.
8) For every head of chicken,
duck, goose, turkey, and
the like
9) For every head of fighting
cock
10) For every piece of sawali
(2m. x 4m.)
11) For every jeepload of pots
and jars
12) For every one carton (12
trays) of eggs chicken or
duck
13) Ice cream, ice drop, halohalo,
buko,
sago or
gulaman, per vendor, daily
fee
14) Basket
per bunlde
15) Clothings per bundle
16) Mats per bundle
17) Hogs :
a) Piglets, per head
b) Lechon size and over,
per head
18) Goats per head
19) Large Cattle, per head
20) For all other similar items
not specified above, the
fee shall be equivalent to
two percent (2%) of its
selling
or
prevailing
market price
2.00
20.00
1.00
1.00
2.00
2.00
25.00
2.00
3.00
2.00
25.00
3.00
8.00
10.00
25.00
10.00
3.00
5.00
5.00
60.00
B. Upon approval of this amendments, there shall be collected an occupancy fee for
every successful award of Public Market Stalls which amount shall be according to
the following rates and category to wit:
CATEGORY
OCCUPANCY FEE
Main Market Building :

Meat Section
Fish Section
Fruits and Vegetable Section
Building 1 9 :
Category A
Category B
Category C
Open Spaces ( Shell Palamigan, Calamansi,
Cooled Food. All open Space
P 20,000.00
10,000.00
5,000.00
30,000.00
20,000.00
10,000.00
5,000.00
ARTICLE G Administrative Provisions

1) For purposes of this Section, the Market Superintendent shall issue the
necessary rules and regulations including the classification of fish and other seafoods.
Such rules and regulations issued by him shall be in force and effect unless rescinded,
modified or revoked by the City Mayor or the Sangguniang Panlungsod.
2) Cash Tickets shall be issued in the collection of market entrance fees;
Provided, Further, that the names of the vendors as well as the dates of the issuance shall
be clearly indicated or written at the back of the cash tickets so issued, and shall be valid
only on the particular date of issuance; Provided, Furthermore, that for purposes of
paragraph a hereof, a separate balance shall be provided for weighing fish and
crustaceans; Provided, finally that the weighing shall be done personally by the market
employees assigned for the purpose.
Section 6G. 01.
Time and Manner of Payment.
For stalls. The fee for the rental of market stalls shall be paid to the City Treasurer or
his duly authorized representative within the first five(5) days of each succeeding month. In case
of a new lease, the rental due for the month in which the lease starts, shall be paid before the
occupancy of the stall.
For occupancy of market premises. The fee for the occupancy of market premises shall
be paid daily, in advance, before any commodity or merchandise is sold within the market
premises.
For market entrance fee. The market entrance fee shall be collected before the transient
vendors are allowed to sell their goods.
Section 6G. 02. Issuance of Official Receipt and Cash Tickets. The City Treasurer or
his duly authorized representative shall issue an official receipt as evidence of payment of rentals
of fixed stalls.
A] A cash ticket shall be issued to an occupant of the market premises or transient
vendor and his name shall be written on the back thereof. The cash ticket shall pertain
only to the person buying the same and shall be good only for the space of the market
premises to which he is assigned. If a vendor disposes of his merchandise by wholesale
to another vendor, the later shall purchase new tickets if he sells the same merchandise,
even if such sale is done in the same place occupied by the previous vendor.
B] The cash tickets issued shall be torn in half, one-half to be given to the space
occupant or vendor and the other half to be retained by the market collector who shall
deliver the same to the City Treasurer for counter-checking against his record of cash
tickets issued by him for that day.
Section 6G. 03. Surcharge for Late or Non-Payment of Fees. The lessee of a stall, who
fails to pay the monthly rental fee within the prescribed period, shall pay a surcharge of twentyfive percent (25%) of the total rent due. Failure to pay the rental fee for three (3) consecutive
months shall cause automatic cancellation of the contract of lease or stall without prejudice to
suing the lessee for the unpaid rents at the expense of the lessee. The stall shall be declared vacant
and subject to adjudication.
Any person occupying more space that what is duly leased him shall pay double the
regular rate for such extra space and any person who fails to pay the monthly rent within the time
fixed herein shall pay a penalty of twenty-five percent (25%) of the rent due. The lease contract
of any person found habitually incurring the foregoing violation shall be cancelled.
Any person occupying space in the market premises without first paying the fee imposed in
this Article shall pay three (3) times as much as the regular rate for the space occupied.
Section 6G. 04. Rules Governing the Lease of Stalls, Spaces and Talipapas. The
following rules governing the lease of stalls, spaces and talipapas shall be observed:
A] The rental fees charged for the occupation of stalls and open spaces in each
public market and talipapa of the City of Puerto Princesa shall be equal and uniform. The
rental for each day or fraction thereof shall be collected according to the prevailing rates
duly prescribed by the Sangguniang panlungsod.
B] Vacant stalls in the City Public Markets shall be adjudicated to qualified
applicants in the following manner:
1) Notice of vacancy of newly constructed stalls shall be made for a
period of not less than ten (10) days immediately preceding the date
fixed for their award of the fact that such stalls are unoccupied and
available for lease.
2) The application shall be under oath and submitted to the market
Superintendent by the applicant.
3) It shall be the duty of the market Superintendent to keep a registry
book showing the names and addresses of all applications for vacant
stall, the number and description of the stall applied for by them,
and the date and hour of the receipt by the market Superintendent
each application in the manner set forth in Section 5 (C-9).
4) On the date and hour specified in the notice of vacancy, the vacant
stall shall be adjudicated thru the drawing of lots to be conducted by
the market Committee; Provided, that in the event there is only one
applicant, no drawing of lots adjudicate the said stall to said
applicant; provided Finally, that the market Committee shall report
the result of the drawing of lots and/or adjudication to the City
Mayor for his final approval or appropriate action pursuant to the
provision of this Ordinance.
5) The successful applicant shall furnish the market superintendent
two (2) copies of his or her picture immediately after the award of
the lease. It shall be the duty of the market superintendent to affix
one copy of the picture to the copy of the applicant and the other
copy to the second copy kept for the purpose.
C] The lease granted for the occupancy of any permanent stall is non-transferable
and the lessee is strictly prohibited from subleasing or encumbering the same in any
manner. Violation of this provision is sufficient ground for the cancellation of the lease
contract and the sub-lessee or person whose favor the occupancy has been transferred shall
be disqualified to occupy such stall or to apply to any vacant stall.
D] The regular lease of stalls shall be understood to be continuous. However, the
City Government, thru the City Mayor, reserves the right to terminate the lease contract at
anytime to further public interest and common good. In case of such termination, an advice
notice of at least twenty (20) days shall be made accordingly.
E] Destruction by force majeure of the area or stall subject of the lease shall
automatically terminate the lease contract.
F] No person shall sell, offer for sale or negotiate for sale any article or articles in
any public market or use or occupy any stall without first having been assigned to such stall
in the manner provided for in this Ordinance; Provided, that in the case of transient
vendors, they shall be required to pay mayors permit Fee and special fee consisting of
thrice the amount regularly charged on the stall illegally occupied by him; Provided,
Further, that the lessee or occupant of a stall who allows any unauthorized person to
occupy his or her stall or booth shall be deemed to have abandoned his or her stall as that
the permit and the lease contract shall be canceled or revoked.
G] After the approval of this Ordinance, no temporary assignment of stalls in the
public markets shall be made, except in accordance with the provisions hereof.
H] Upon the death of the lawful holder of the stall in any public market of the
City, the stall formerly leased by the deceased shall automatically become vacant, and the
stall shall be adjudicated through drawing of lots to be conducted by the market Committee,
Provided, that if the adjudicated regular stallholder dies or become physically incapacitated
permanently for work, any immediate member of his or her family shall be given priority to
lease the stall, if qualified under this Ordinance.
I] A stallholder who enters into business partnership with any party after he had
acquired the right to lease such stall has no authority to transfer to his partner or partners
the right to occupy the stall; provided, However, that in case of death or any legal disability
of such stallholder to continue his or her business, the surviving partner maybe authorized
to continue occupying the stall for a period of not exceeding sixty (60) days within which
to wind up the business of the partnership. If the surviving partner is otherwise qualified to
occupy a stall under the provisions hereof, and none of the immediate members of the
deceased or disabled stallholder is applying for the stall, he or she shall be given the
preference to continue occupying the stall concerned, if he or she applied therefor.
Section 6G. 05. Stallholder, Disqualification, Duties and Responsibilities.
A] Disqualification.
1) No person shall be permitted to engage in any form of business in
the public markets or talipapas of the City of Puerto Princesa other
than citizens of the Philippines.
2) No person suffering from any contagious or communicable disease
shall be permitted to engage in business in any public market or be
employed therein in any capacity. For this purpose, no lease or work
permit shall be granted unless medical clearance issued by the City
Health officer is submitted.
3) No person holding any stall in any section of the public market shall
be allowed to lease another stall in the same public market.
4) No person sentenced by final judgment for conviction of any crime
involving moral turpitude shall be granted lease privilege or work
permit. For this purpose, judges clearance shall be submitted as
part of the application to lease or work in the area.
B] Duties and Responsibilities.
1) Any person now leasing or who may hereafter lease a stall in the public
markets from the City of Puerto Princesa in accordance with the provisions of this
Ordinance, shall occupy, administer and be present personally at his or her stall;
provided, However, that upon application filed with the City Administrator, thru the
market Superintendent, any stall holder may be authorized to employ helpers;

provided, further, that the spouse, parent and children of the stall holder who are
actually living with him or her and who are not disqualified under this Ordinance,
maybe registered at the Office of the City Mayor, thru the market Superintendent, as
his or her helpers without the necessity of the application herein prescribed;
provided, finally, that persons recommended for appointment as helpers shall under
no circumstance be persons with partnership or commercial relation or transaction
with the stallholder requesting the appointment.
2) The lessee shall personally, or thru his/her representative/helper as
authorized under subsection (b.1.) hereof, manage and attend to the leased stall. The
same shall not be closed except for emergency. The lessee, however, shall, within
three (3) days from the closure inform in writing the Market Superintendent of the
closure and the reasons therefor.
No closure lasting more than seven (7) days shall be allowed except upon
prior written application with and/or the approval by the Market Superintendent;
provided, however, that no closure shall last for more than fifteen (15) days at any
given time, nor beyond an annual total of ninety (90) days; Provided, further, that
permission to temporarily close a stall shall not in any way be interpreted as a
waiver on the part of the City Government to collect the rentals during such closure;
and provided, finally, that the violation of the above rules shall constitute sufficient
ground for the City Government to cancel the lease.
3. Failure of the stallholder to return and to resume his or her business at his
or her stall at the expiration of the leave granted, shall be deemed sufficient cause
for the cancellation of his or her lease.
Section 6G. 06. Adjudication of Stall.
A] Lease Period. The contract of lease for stall shall be for a period
of two (2) years, renewable upon its expiration, unless revoked in accordance with
the provisions of this Article.
B] Notice of Vacancy. Notice of vacant or newly constructed
stall/booths shall be made for a period of not less than ten (10) days immediately
preceding the date fixed for their award to qualified applicants, apprise the public of
the fact that such stalls or booths are unoccupied and available for lease. Such
notice shall be posted conspicuously on the unoccupied stall or booth and the
bulletin board of the market. The notice of vacancy shall be written on the
cardboard, thick paper, or any other suitable material and shall be in the following
form:
NOTICE
Notice is hereby given that Stall/Booth No.___Building or Pavillion No. ___ of the public
market is vacant (or will be vacated on ____________ 19 _. Any person 21 years of age or over
interested to lease the said stall/booth shall file an application therefor on the prescribed form,
copies of which may be obtained from the Office of the City Treasurer during office hours and
before 12:00 oclock noon of _____________19 __ . In case there are more than one applicant,
the award of the lease of the vacant stall/booth shall be determined through drawing of lots to be
conducted on _____________ , 19__ at ________oclock in the (morning/afternoon) at the
Office of the City Mayor by the Market Committee. This stall/booth is in the ________Section
and is intended for the sale of __________________ .
___________________
Market Administrator
c] Application for Lease.
1) The application shall be under oath. It shall be submitted to the Office of the City
Mayor by the applicant either in person or through his/her attorney.
2) It shall be the duty of the Market Committee to keep a registry book showing the
names and addresses of all applicants for vacant stalls or booths, the numbers and
descriptions of the stalls/booths applied for them, and the date and hour of the
receipt by the Market Committee; and to acknowledge receipt of every application
setting forth therein the time and date of receipt thereof. The application shall be
substantially in the following form:
APPLICATION TO LEASE MARKET STALL
Address
Date
The Market Committee
Office of the Mayor
Puerto Princesa City
Thru: The City Mayor
Sir :
I hereby apply under the following contract for the lease of stall No. _______ of the
market.
I
am
_________________________
and
residing
at
________________________________.
Should the above-mentioned stall be leased to me in accordance with the market rules
and regulations, I promise to hold the same under the following conditions :
That while I am occupying or leasing this (or these stalls) I shall at all times have my
pictures and that of my helper (or those of my helpers) conveniently framed and hung up
conspicuously in the stall.
I shall keep the stall (or stalls) at all times in good sanitary condition and comply
strictly with all sanitary and market rules and regulations existing or may hereafter be
promulgated.
I shall pay the corresponding rents for the stall (or stalls) in the manner prescribed by
existing ordinance.
The business to be conducted in the stall shall belong exclusively to me. In case I engage
helpers, I shall nevertheless personally conduct my business and be present at the stall (or
stalls). I shall promptly notify the market authorities of my absence, giving a reason or reasons
thereafter.
I shall not sell or transfer my privilege to the stall (or stalls/booths) or otherwise permit
another person to conduct business therein.
Any violation on my part or on the part of my helpers of the foregoing conditions shall be
sufficient cause for the authorities to cancel or revoke the contract of lease executed in my favor.
.
Very respectfully yours,

___________________
Applicant
TIN _______________
SUBSCRIBED AND SWORN to before me in the city of ____________,

______________, on this __ day of _____________, 19___, applicant-affiant exhibiting to me
(his/her) Community Tax Certificate No._________, issued at ___________ on _________,199_.
______________________________
Officer Authorized to Administer Oath
3) Applicants who are Filipino citizen shall have preference in the lease of market stall.
If in the last day set for filing applicants there is no application form a Filipino
citizen, the posting of the notice of vacancy prescribed above shall be extended for
another ten-day period. If after the expiration of the period there is still no Filipino
applicant, the stall affected may be leased to any alien applicant, who filed his
application first. If there are several alien applicants, the adjudication of the stall be
made through drawing of lots to be conducted by the market committee on the date
and hour specified in the Notice. The result of the drawing of lots shall be reported
immediately to the City Mayor for appropriate action.
The successful applicant shall furnish the Market Committee two (2) copies of his or her
picture immediately after the award of the lease. It shall be the duty of the Market Committee to
affix one copy of the picture to the application and the other copy to the record card kept for the
purpose.
Section 6G. 07. Miscellaneous Provisions on the Lease of Stalls.
a] Vacancy of Stall before the expiration of the lease. Should for
any reason the stallholder or lessee discontinue his business before
his lease of the stall expires, such stall is considered vacant and its
occupancy thereafter shall be disposed of in the manner herein
prescribed.
b] Partnership with Stallholder. A market stallholder who enters
into business partnership with any part he had acquired the right to lease such stall have
no authority to transfer to his partner or partners the right to occupy the stall; Provided,
however, that in case of death or any legal disability of such stallholder to continue his
business, the surviving partner may be authorized to continue occupying the stall for a
period of not exceeding sixty (60) days within which to wind up the business of
partnership. If the surviving partner is otherwise qualified to occupy the market stall
under the provisions thereof, and the spouse, parent, child, sibling of the deceased (in
that order) is not applying for the stall, he shall by given the preference to continue
occupying the stall or booth concerned, if he applies therefor.
c] Lessee to personally administer his stall. Any person who has
been awarded the right to lease a market stall in accordance with the provisions therefor,
shall occupy, administer and be present personally at his stall, or booth, provided,
however, that the helpers he employs are citizen of the Philippines, including but not
limited to the spouse, parent and children of the stallholder who are actually living with
him and who are not disqualified under the provisions hereof and, provided further, that
the persons to be employed as helpers shall under no circumstances, be persons with
whom the stallholder has any commercial relation or transaction.
d] Dummies; Sub-lease of Stall. In any case where the person,
registered to be holder or lessee of stall or booth, in the public market, is found to be in
reality not the person who is actually occupying said stall or stalls, the lease of such
stalls shall be canceled, if upon investigation such stallholder shall be found to have
subleased his or her stall / stalls to another person or to have connived with such person
so that the latter may, for any reason be able to occupy the said stall or booth.
e] Appeals. Any applicant who is not satisfied with the adjudication
made by the market committee of the stall applied for by him, may file to the
Sangguniang Panlungsod an appeal therefrom. The decision of the Sangguniang
Panlungsod in such cases shall be final without prejudice to the right of the applicant to
seek other legal remedial measures before the Sangguniang Panlalawigan or a proper
Court.
Section 6G. 08. Market Hours - Unless a different time is fixed by the Sangguniang
Panlungsod, the public market shall be opened for sale of articles permitted for sale therein from
4:00 oclock in the morning until 10:00 oclock in the evening everyday. The use of any stall or
place in the market as living quarter rooms and/or sleeping quarter is strictly prohibited and no
vendor or stallholder shall remain inside the market building after the same has been closed.
Section 6G. 09. Responsibility for Loss or Damage of Articles or Merchandise after
closure time.
1. The City Government shall not be responsible for any loss or damage of the lessee's
property caused by fire, theft, robbery, force majeure, or any other unavoidable
cause . All articles or merchandise left in the public market after closure time shall
be at the risk of the stallholder or owner thereof.
2. All articles abandoned on any public market building in violation of any provisions
of this Article or any regulation or rules relating to the management of the market,
shall be deemed a nuisance, and shall be the duty of the Market Administrator or the
Officer-In-Charge thereof to take custody of such articles. In case the articles are
claimed within twenty four (24) hours thereafter, they shall be returned to the owner
thereof unless they are so deteriorated as to constitute a menace to public health, in
which case, they shall be disposed of in the manner directed by the Market
Administrator or the Officer-In-Charge thereof, who may also in his discretion,
cause the criminal prosecution of the guilty party, or merely warn him against future
violation. In case the articles have not deteriorated and are not claimed within the
time herein fixed, said articles shall be sold at public auction, and the proceeds
thereof shall be disposed of in accordance with law.
ARTICLE H Miscellaneous Provisions
Section 6H. 01. Unlawful Acts. It is hereby declared unlawful for any person:
1. to peddle, hawk, sell or offer for sale, or expose for sale any article in the
passageway (pasillo) used by purchasers in the market premises.
2. to idly chat, lounger, lie in or around the market premises, nor shall any
person beg or solicit contributions of any kind in the public market.
3. to resist, obstruct, annoy or impede any market employee or personnel in the
performance of his duties, nor shall parents allow their children to play in or
around their stalls or in the market premises.
4 to drink, serve or dispense liquor or any intoxicating
premises of the public market at all times.
beverages within the
5 to commit any nuisance, make boisterous noise, use any profane or vulgar
languages, commit disorderly conduct, or obstruct the passageway of the
market premises, or any act which is calculated to lead to breach of peace.
6. to expose, hang or place any article, whether the same is for sale; or place any
kind of obstruction in the market premises.
7. to carry in his possession deadly weapon such as knives, bolos, axes, ice
picks, darts, etc., within the market premises; or in case of stallholders or
their helpers, outside their respective stalls.
8. to sell or offer for sale any merchandise or articles which have been illegally
acquired by the vendors and/or stallholders.
9. to remove, construct and or alter the original structure of any stall or booth,
electrical wiring or water connection, without prior permit from the City
Mayor.
Section 6H. 02.
Conditions for the Lease of Market Stall.
a] In case the public market site is relocated, no individual stallholder or stall

lessee shall be allowed to lease more than two (2) adjoining or contiguous stalls in the
new public market regardless of the number of stalls they were occupying previously in
the old market.
b] Sub-leasing or selling the leased stall or market space, or the privilege to
occupy it, to other parties is not allowed. Otherwise, it shall be considered sufficient
ground for the revocation of the contract of lease without prejudice to the filing of the
appropriate criminal charges before a competent Court.
c] As one of the conditions or requisites for the lease of market stall or premises,
all lessees or stallhoders are hereby required to provide his stall, booth or tienda with
appropriate receptacle or container for garbage and other waste matters for their proper
collection and disposal. Failure to comply with this requirement shall be considered a
sufficient ground for the revocation of the contract of lease entered into and executed by
the lessee and the City Government.
d] Lighting facilities in the leased stall shall be provided by the lessee at their
own expense subject to certain rules and regulations promulgated on this matter.
e] All sanitary rules and regulations shall be strictly observed and followed by all
space and stall lessees or occupants. For this purpose, the City Health Officer shall issue
the necessary implementing guidelines in accordance with the Sanitation Code of the
Philippines.
Section 6H. 03. Special Provision. The peddling or sale outside the public market or its
premises of foodstuffs, which easily deteriorates, like fish and meat is strictly prohibited.
Section 6H. 04. Penalty. Any violation of the provisions of this Article shall be
Section 6H. 05. Applicability Clause. The provisions of existing City Ordinances
dealing on market administration which are not in conflict with, or contrary to, the provisions of
this Article are hereby adopted and made an integral part of this Article.
ARTICLE I Slaughter Fee
Section 6I. 01. Imposition of Fees. Permit Fee to Slaughter. Before any animal is
slaughtered for public consumption, a permit therefor shall be secured from the City Veterinarian
or his duly authorized representative who will determine whether the animal or fowl is fit for
human consumption upon payment of the corresponding fee, as follows:
A] Ante-Mortem Inspection Fee
Large Cattle
Hogs
Goats
Poultry
Per Head
P10.00
5.00
5.00
0.50
B] Post-Mortem Fee
Per kilo of Meat or Poultry
0.25
C] Rates of Slaughter Fees:

1. For large cattle, whether for public or home consumption on the basis of
kilo:
CARCASS WEIGHT
Below 40
40 49
50 59
60 69
70 79
80 89
90 99
SLAUGHTER FEES
P 1.00
2.30
2.25
2.20
2.15
2.10
2.05
100 109
110 119
120 129
130 139
140 149
150 159
160 169
2.00
1.95
1.90
1.85
1.80
1.75
1.70
2. For swine and others, whether for public or home

consumption on the basis of kilo:
CARCASS WEIGHT
10 19
20 29
30 39
40 49
50 59
60 69
70 79
80 89
90 99
SLAUGHTER FEES
P 1.00
3.00
2.35
2.30
2.25
2.20
2.15
2.10
2.05
2.00
D] Corral Fee. There shall be collected the following fee for the
custody or safekeeping of the animals in the City corral, per day
or fraction thereof.
Large Cattle
Hogs
Others
P 10.00
5.00
2.50
E] Boarding Fee (per head)

Large cattle
Hogs and Other Animals
50.00
30.00
F] Delivery Van Fee

Large cattle
For Swine and Others
0.50/kl.
0.50/kl.
G] Entrance Fee ( per head)

Large Cattle
Hogs
Goat
15.00
5.00
5.00
H] Washing Fee
Truck/ Jeep
Tricycle/ Tora-tora
I] Washing of Entrails and Appendages
Per animal
20.00
10.00
20.00
J] Reinspection Fee from Outside Puerto Princesa (Carcass)

Animal
Cattle
Pig
Chicken
K] Meat Inspection Certificate
70.00/head
35.00/head
0.25/head
Per certification
10.00
Section 6I. 02. Prohibition.

Permit to slaughter shall not be granted nor the
corresponding fee collected on animals condemned by the City Veterinarian or his duly
authorized representative.
Section 6I. 03. Time of Payment.
a]
Permit Fee. The fee shall be paid to the City Treasurer upon application for a
permit to slaughter with the City Veterinarian or his duly authorized
representative.
b]
Slaughter and Post-Mortem Inspection Fees. These fees shall be paid to the
City Treasurer or his authorized representative before the slaughtered animal is
removed from the public slaughterhouse or after the post-mortem inspection, as
the case may be.
c]
Corral Fee. This fee shall be paid to the City Treasurer before the animal is
kept in the City corral or any place designated as such. If the animal is kept in
the corral beyond the period paid for, the fees due on the unpaid period shall first
be paid before the same animal is released from the corral.

a] The slaughter, of any kind of animal intended for sale, shall be done only in the City
Slaughterhouse designated as such by the Sangguniang Panlungsod. The slaughter of animals
intended for home consumption may be done elsewhere, except large cattle which shall be
slaughtered only in the public slaughterhouse. The animal slaughtered for home consumption
shall not be sold or offered for sale.
b] Before issuing the permit for the slaughter of large cattle inside the slaughterhouse,
the City Slaughterhouse Master shall require for branded cattle, the production of the certificate
of ownership if the owner is the applicant, or the original certificate of ownership and certificate
of transfer showing title in the name of the person applying for the permit if he is not the original
owner. If the applicant is not the original owner, and there is no certificate of transfer made in
his favor, one such certificate shall be issued and the corresponding fee be collected therefor. For
unbranded cattle that have not yet reached the age of branding, the City Slaughterhouse Master
shall require such evidence as will be satisfactory to him regarding the ownership of the animals
for which permit to slaughter has been requested. For unbranded cattle of the required age, the
necessary certificate of ownership and/or transfer shall first be secured, and the corresponding
fees collected therefor before the slaughter permit is granted.
c] Before any animal is slaughtered for public consumption, a permit therefore shall be
secured from the City Veterinarian or his duly authorized representative. The permit shall bear
the date and month of issue and the stamp of the City Veterinarian, as well as the page of the
book in which said permit is entered and wherein the name of the permitee and the kind and sex
of the animal to be slaughtered appear.
d] The permit to slaughter as herein required shall be kept by the owner to be posted in a
conspicuous place in his/her stall at all times.
Section 6I. 05. Placing and Exhibiting of Cash Tickets or Official Receipts. It shall be
the duty of all occupants of any stall or alloted space in the City Public Market to display in a
official receipts issued to them to facilitate collection of market fees and/or rentals and the
inspection for invalidation of the cash tickets issued.
Section 6I. 06. Public Markets, Talipapas, Forms and Extensions. The form and
extensions of public markets and talipapas in the City of Puerto Princesa shall be as shown on the
map on file in the office of the City Planning and Development Coordinator or as may hereafter
adopted by the Sangguniang Panlungsod.
Section 6I. 07. Lights, Ventilation, Drainage, Pavements, etc. Every public market shall
be adequately fenced, lighted and ventilated. The ground surface shall be properly drained and
paved and all stands, and market fixtures shall be constructed in such manner as the City
Engineer of his duly authorized representative may approve.
Section 6I. 08. Sanitary Maintenance. The following rules are hereby promulgated for
the sanitary maintenance of the public markets, slaughterhouses and talipapas:
a] The market Superintendent shall supervise the cleaning and keeping in good sanitary
condition of all aisles, divisions, open spaces, toilets and other premises of the City Public
Markets and Talipapas as well as the facilities and premises of the Slaughterhouses.
b] The cleaning of fixed stalls including the floor space thereof and all appurtenances
thereto shall be done by the stallholders and/or their employees during market hours. All waste
matters shall be placed by them in the garbage receptacles provided for the purpose. All activities
incident to the sanitary maintenance of stalls and market spaces alloted to transient vendors shall
be under the direction of the market Superintendent.
c] At the close of each days business and before leaving, all transient vendors shall clean
the spaces alloted to them. All rubbish and garbage shall be placed by then in properly covered
receptacle.
d] All pertinent sanitary ordinances of the City of Puerto Princesa, rules and regulations
issued or may be issued by the Director of Health or by the City Health Officer of Puerto
Princesa, shall apply to all public markets, talipapas and slaughterhouses in the City of Puerto
Princesa.
Section 6I. 09. Shanties and Structures Prohibited. No sheds, landscapes, shanties, and
appurtenances such as kitchen, living quarters and other structures shall be permitted in or about
the public markets or talipapas other than buildings authorized for the office of the market
employees of the city of for other purposes of the City.
Section 6I. 10. Market Sections. Every public market or talipapa shall be conveniently
divided into sections according to the kinds of merchandise offered for sale and the sale of
merchandise pertaining to one section shall not be allowed in other sections; provided, However,
that the City Mayor, for the good of the public and upon recommendation of the market
Superintendent, may grant temporary permit not to exceed thirty (30) days, to sell merchandise
pertaining to one section in another section until after said public good shall have been served,
but this power shall be exercised with utmost care.
Section 6I. 11. Market Stalls. The Stall in any public market or talipapa in the City of
Puerto Princesa shall have the following dimensions:
A] Butchers table
1x2 meters or 2 square meters
B] Vegetable Vendors table 1x2 meters or 2 square meters

C] Fish/Shells
1x1 meter or 1 square meter
D] Fixed Stalls Not less than 2.5x3 meter or square meter but not more 4x4 meters or 16
square meters
Provided, However, that the City Engineer may propose such dimensions of stalls as he
may deem appropriate to suit the present time or condition, such proposal to be approved by the
City Mayor.
Provided, further, that the stalls situated in the interior of the Shop Section may be rented
and utilized as bodega for goods or merchandise being sold by qualified stallholders in the
existing City Public Market.
Section 6I. 12. Stalls or Fixtures, Altering Prohibited. No person shall alter, disfigure,
add to or change the structure of any stall in the public market.
Section 6I. 13. Market Personnel Uniform. While in the performance of their duties, the
market Superintendent, the Market Supervisor and all other personnel of the City Public Markets,
Talipapas and slaughterhouses shall wear the prescribed uniform with numbered I.D.s
conspicuously displayed above their left breast. The uniform and the I.D.s shall upon
recommendation of the market Superintendent be prescribed by the City Administrator and these
shall serve as symbols of authority vested in them as well as facilitate the effective discharge of
their assigned duties and functions.
Section 6I. 14. Carriers (cargadores)in Public Markets. No person shall engage in the
occupation of carrier (cargador) in any public market unless he is first registered as such in the
Office of the Market Superintendent with a registration certificate and a numbered I.D. which he
shall wear conspicuously while working as carrier (cargador). For the issuance of such amount
as may be necessary to cover the actual cost thereof. The market Superintendent shall have the
power to fix the number of carriers in each public market as he shall deem sufficient to handle the
needs of such market. No person registered as carrier in one market shall act as carrier in another
market and no person with previous conviction for any crime against property or known to be a
habitual drunkard shall be registered as carrier (cargador). Any person convicted of such crime
or found to be a habitual drunkard after he has been registered as a carrier shall automatically be
disqualified to act as carrier and his name shall be dropped from the list of carriers kept in the
Office of the market superintendent.
Section 6I. 15. Issuance of Cash Tickets to Transient Vendors, Prohibition of Transfer
Thereof. Cash tickets shall be issued to the vendor buying the same and his name shall be written
on the back thereof. The cash ticket shall pertain only to the person buying the same and shall be
good only for the space or spaces of the market premises to which they are assigned while in the
hands of the original purchaser. If a vendor disposes of his merchandise by wholesale to another
vendor, the latter shall purchase new tickets,. If he desires to sell the same merchandise, even if
this is done in the same place occupied by the previous vendor.
Section 6I. 16. Parking and Loading or Unloading Fees. There shall be collected from
every person parking and loading or unloading commodities or merchandise at any designated
parking area within the City Public Market the following rates of fees:
1) Tricycle, per day or fraction thereof
2)Jeeps,
Jeepneys,
mini-panel
wagons
and
other vehicles of similar capacity per hour, or fraction
thereof
3) Cargo trucks, wagon carriers, panel wagons and other
vehicles of similar capacity, per hour or fraction
thereof,
4) Passenger buses, per hour or fraction
thereof
P 2.50
12.50
25.00
37.50
Provided, however, that the vehicles parked for more than eight (8) hours shall be
charged an additional fee of one peso (P1.00) per hour or fraction thereof in excess in eight (8 )
hours.
Section 6I. 17. Administrative Regulations and Prohibitions. For purposes of this
provision, the Market Superintendent shall exercise administrative supervision on Public Markets
or talipapas or its surroundings within the radius of 200 meters from its confines to protect the
public market from unfair competition. The Market Superintendent shall likewise sees to it that
regulations and prohibitions as herein prescribed be strictly observed.
A] Gambling of any kind shall not be allowed in the City Public Market or
Talipapa.
B] Peddlers or hawkers shall not be permitted in the City Public Market or
Talipapa or its surrounding to offer for sale articles or merchandise which are sold or
exposed for sale in the market.
C] Loafing, loitering and begging shall not be permitted in the public market.
D] No person shall annoy or obstruct market or slaughterhouse employees in the
discharge of their duties.
E] the City Government of Puerto Princesa shall not be responsible for loses or
damages on the part of stallholders or occupants of market spaces.
F] No personnel or employee of the City Public Market and Slaughterhouse shall

become interested directly or indirectly in any transaction or business conducted in the
City Public Market.
G] No Government official of employee assigned in the City Public Market or
Talipapa shall drink liquor of any kind during the performance of his duties.
H] Peddling or sale outside the public market site or premises, or talipapa or food
stuffs which easily deteriorate, like fish and meat, is strictly prohibited.
I] All animals to be slaughtered in the City Slaughterhouse shall be adequately
rested prior to slaughter and shall undergo both ante-mortem and post-mortem
inspections. All animals shall be inspected on the day of arrival at the City
Slaughterhouse and if the animal is kept in the corral for more than one day, the
inspection should be repeated on the day of slaughter.
J] No carcass, meat, organ, viscera or fat condemned or retained should be
removed or caused to be removed by any person except under the direction and
supervision of the City Veterinarian or his authorized representative.
K] There shall be medical examination of meat inspectors, meat
handlers/vendors, butchers and other who have access to and come in contact with meat
in the City Slaughterhouse. The medical examination shall be done before these persons
are employed or permitted to engage in business in the City Public Market and
Slaughterhouse.
L] No smoking, eating or drinking any beverages inside the inspection house
shall be allowed.
M] No person who is suffering from, or who is a carrier of, any communicable
disease particularly tuberculosis, or is suffering from diarrhea, skin disease or any
condition causing the discharge of pus or serum from any part of the body should be
allowed to work in the preparation, handling , packaging or transporting of meat in the
City Public Market or Slaughterhouse.
N] Every person while on duty at the City Slaughterhouse should maintain a high
degree of personal cleanliness and should at all times wear suitable protective clothing
and footwear.
O] Only the City Veterinarian or his duly authorized representative shall perform
meat inspection work inside the City Public Market and Slaughterhouse, and, as such,
shall have access at all times by night or day, to all establishment thereat.
P] No animal shall be slaughtered for food inside the City Slaughterhouse
without ante-mortem inspection. Carcasses or parts of carcasses of animals slaughtered
without such ante-mortem inspection shall be confiscated in accordance with the
Q] The confiscation of carcasses as herein provided shall not be in lieu of, but
shall be in addition to, the penalties provided in this ordinance or those prescribed by the
National Meat Inspection Commission in so far as the operation of the City
Slaughterhouse is concerned and those that the same agency may hereafter promulgate
shall, for the efficient and sanitary operation of the City Slaughterhouse, be observed and
are therefore hereby adopted.
The penalty for the violation of the provisions of Section 6I.17 (J), (K), (L),(M)
and (N) shall be penalized as follows:
1st Offense - Community Service
2nd Offense - Suspension from employment for One (1)
Month
3rd Offense - Dismissal from service
Section 6I. 18. Appealability Clause. Unless otherwise provided herein, any stallholder
or occupant of market space not satisfied with the action or decision handed out or taken by the
City Administrator or, the market Superintendent or, other personnel of the City Public Markets
and Slaughterhouses, may appeal to the market Committee whose decision in the premises is
final, except as may otherwise be decreed by competent legal authorities.
ARTICLE J Compromise Settlement Fee
Section 6J. 01. Payment of a fine or service of imprisonment as herein provided shall
not relieve the offender from the payment of the delinquent tax, fee or charge imposed under this
Code.
If the violation is committed by any juridical entity, the President, General Manager, or
any person entrusted with the administration thereof at the time of the commission of the
violation shall be held responsible or liable therefor.
Section 6J. 02. Compromise Settlement Fee. The City Mayor is hereby authorized to
enter into an "extrajudicial" or out-of-court settlement of any offense involving violations of any
provisions of this Market Code subject, however, to the following conditions, viz.:
1. That the offense does not involve fraud;
2. That the offender shall pay a compromise settlement fee of not less than
Three Hundred Pesos (P300.00) but not more than Two Thousand Pesos
(P2,000.00) as may be agreed upon by both parties;
3. That the payment of the compromise settlement fee above mentioned shall not
relieve the offender from the payment of the corresponding tax, fee or charge
due from him as provided under this Market Code, if he is liable therefor.
ARTICLE K Final Provisions
Section 6K. 01. Separability Clause. If for any reason, any provision, section or part
of this Market Code is declared not valid by a Court of competent jurisdiction or suspended or
revoked by the Sangguniang Panlalawigan, such judgment shall not affect or impair the
remaining provisions, sections, or parts thereof which shall remain or continue to be in full force
and effect.
Section 6K. 02. Applicability Clause. All other matters relating to the impositions in
this Code shall be governed by the pertinent provision of existing laws and other ordinances.
Section 6K. 03. Repealing Clause. All ordinances, rules and regulations, or parts
thereof, in conflict with, or inconsistent with any provisions of this Market Code, are hereby
repealed, amended or modified accordingly.
CHAPTER VII
THE PUERTO PRINCESA LAND TRANSPORT TERMINAL CODE
Section 7A. 01. Title. This Chapter shall be known and referred to as The Puerto
Princesa Land Transport Terminal code (2008).
Section 7A.02. Scope. This Code shall apply to and govern the administration and
operation of the Land Transport Terminal, as well as all public utility vehicles which shall
hereinafter utilize the same, including:
a.) All PUVs including but not limited to public utility buses, public utility jeepneys,
public utility shuttles and public utility filcabs and tricycles with North and South
road destination with either final or transient routes and/or point of departure outside
the territorial jurisdiction of Puerto Princesa City.
b.) Other vehicles which may load/unload passengers and goods/cargoes at the terminal.
ARTICLE B Declaration of Policy
Section 7B. 01. Declaration of Policy
a.) It is hereby declared the policy of the City Government of Puerto Princesa to provide
within its territorial jurisdiction varied transport business opportunities to all kinds
and classes of legitimate transport businessmen, operators and private owners, in
order to induce socio-economic development in the area.
b.) The establishment of Puerto Princesa Land Transport Terminal to be referred herein
as The Terminal, shall likewise be geared at stimulating the growth of new
commercial area and easing traffic congestion and reducing pollution from vehicular
emissions at the center of the City as a result of the increase in population and
increasing number of vehicles. The Terminal is expected to result in the following:
1) Rationalize and provide order to the operation of the transport system in the
City;
2) Stimulate economic activity in the vicinity of the Terminal;
3) Improve the facility for orderly and convenience of commuters and
interconnection to various routes and destinations for the commuters;
4) Improve services and rationalize fares charged by the transport operators as a
result of increased competition;
5) To provide:
a) A centralized terminal with a covered area for the safety and
convenience of departing, waiting or arriving passengers and
goods or cargoes; and
b) A parking area for public or private vehicles including those
without existing garage.
ARTICLE C Definition of Terms
Section 7C. 01. The following definition of terms shall be applicable in the
interpretation of the provisions of this code.
a) Board - shall refer to the Puerto Princesa Terminal Management Board herein
created.
b) Cargo Vehicle any four (4) or more wheeled vehicle with open or closed-body,
gasoline or diesel-fed motor engine, used solely for the business of handling and/or
ferrying cargoes.
c) Charge as used in this Code, refer to a pecuniary encumbrance lien or claim in the
form of rent or fee against persons or property.
d) Fee a charge or payment fixed by the code for the regulation or inspection of a
business or activity for the availment of a privilege under control of the City
Government.
e) Filcab any closed body vehicle, gasoline-fed engine with a body configuration,
with a maximum seating capacity of twelve (12) passengers, including the driver and
a maximum route of 15 kilometers.
f) Jeepney/PUV any closed-body vehicle, gasoline or diesel-fed motor engine

regardless of body configuration with a seating capacity of 13 to 22 passengers.
g) Land Transport Terminal any building and/or area wherein motor vehicles are
kept, ready for hire and/or boarding by public commuters and shall include, but not
limited to facilities such as arrival or departure areas, parking areas, but also utility
stations such as comport room, wash room, rest room and canteen.
h) Large Bus any closed-body vehicle, gasoline or diesel-fed motor engine with a
seating capacity of forty-six (46) or more passengers.
i)
Medium Bus any closed-body vehicle, gasoline or diesel-fed motor engine

regardless of body configuration with a seating capacity of thirty-six (36) to fortyfive (45) passengers.
j)
Mini-Bus any closed-body vehicle, gasoline or diesel-fed motor engine regardless

of body configuration with a seating capacity of twenty-three (23) to thirty-five (35)
passengers.
k) Public Utility Vehicle(PUV) any vehicle propelled by a gasoline or diesel engine

power, built and operated for the conveyance of persons or the transport of property
or goods subject to certain government regulations but limited to Public Utility Bus,
Public Utility Jeepney, Public Utility Shuttles and Public Utility Tricycle.
l)
Puerto Princesa Land Transport Terminal shall hereinafter be referred to as the

Terminal shall refer to the City Government constructed, maintained and operated
Land Transport facility located at Barangay San Jose, this City.
m) Shuttle Vans/V-Hire any closed-body vehicle, gasoline or diesel-fed motor engine

regardless of body configuration with a seating capacity of 12 to 14 passengers.
n) Terminal Manager- shall refer to the official tasked with the day to day operation of
the Terminal.
o) Tricycle- any three-wheeled vehicle with a side car, regardless of body configuration
with a seating capacity of 1 to 5 passengers.
ARTICLE D Terminal Operation and Management
Section 7D. 01. Creation and composition. There is hereby created the Puerto Princesa
City Land Transport Terminal Management Board composed of the following:
a.)
Chairman-The City Mayor or his authorized representative.
b.)
Vice-Chairman- The Chairman, Committee on Transportation and

Communication of the Sangguniang Panlungsod, or in his absence, the
Vice Chairman upon written authority from the Chairman.
c.)
Member The City Treasurer or his authorized representative;
d.)
Member- The Chairman of the Committee on Ways and Means of the

Sangguniang Panlungsod or in his absence, the Vice Chairman upon
written authority from the Chairman;
e.)
Member- The City Planning and Development Officer or his authorized

representative;
f.)
Member- The City Engineer or his authorized representative;
g.)
Member- A representative from the Federation of Land Transportation

Operators Associations;
h.)
Ex-Officio Member and Board Secretary. The terminal Manager or his

authorized representative.
ARTICLE E Functions, Duties and Responsibilities
of the Terminal Management Board
Section 7E. 01. Functions, Duties and Responsibilities of the Terminal Management
Board.
a.)
Subject to the approval of the Sangguniang Panlungsod, formulates policies,

rules and regulations that shall govern the management and operations of the
Terminal, in accordance with DILG-PRMDP Land Transport Terminal
Operations and Management Manual as adopted by the Sangguniang Panlungsod.
b.)
Recommends to the Sangguniang Panlungsod the corresponding fees or charges

or adjustments thereof to be levied against PUV operators and terminal
concessionaires.
c.)
Recommends to the proper authority the temporary detail of personnel of the

Terminal in accordance with the Terminal Operation and Management Manual
ARTICLE F Meeting and Quorum
Section 7F. 01. Meeting and Quorum of the Board.

a.)
The Board shall meet twice a month. Special meetings may be called through a
written notice by the City Mayor;
b.)
The majority of all its members shall constitute a quorum
c.)
The City Mayor or in his absence, the Vice Chairman, shall preside the meetings
of the Board.
ARTICLE G Terminal Administration Office
Section 7G. 01. Terminal Manager, its duties and responsibilities.

There shall be a Terminal Manager, under the direct supervision of the City Mayor who shall
exercise the following duties and responsibilities:
a.)
Implements and executes the plans and policies of the Board in the operation of
the Terminal on a day to day basis which shall include sanitation, cleanliness,
security and order and the collection of fees for the use of the Terminal premises;
b.)
Implements the adjudication of stalls as recommended by the Board and

approved by the Sangguniang Panlungsod.
c.)
Prepares statistical data and financial reports on the income from use of the
Terminal and its assets, including rentals of stalls and other sources.
d.)
Supervises the maintenance, cleanliness and sanitation, environmental protection

and efficient utilization of all Terminal Assets, facilities and supplies.
e.)
Supervises, assigns tasks and evaluates the activities and performance of all
subordinate personnel, recommends personnel appointment or employment of
personnel complement for approved by the City Mayor.
f.)
Performs other functions and duties that may be assigned by the City Mayor as
may be deemed necessary.
ARTICLE H Terminal Personnel
Section 7H. 01. Terminal Personnel. All Terminal personnel as may be deemed
necessary shall be appointed by the City Mayor in accordance with existing rules and regulations.
ARTICLE I Terminal Fees and Other Charges
Section 7I. 01. Terminal Fees. The schedule of Terminal fees to be collected from the
operators shall be the following:
a.)
b.)
c.)
d.)
e.)
f.)
g.)
h.)
i.)
Bus and Heavy Vehicles

Medium Bus
Mini-Bus
Shuttle Van
Jeepney (Big double tire)
Jeepney (Medium double tire)
Jeepney (Regular)
Multi-cab / Filcab
Tricycle
P60.00
50.00
50.00
30.00
50.00
40.00
30.00
5.00
2.00
Section 7I. 02. Lease of Commercial Space

a.)
b.)
c.)
d.)
e.)
f.)
Ground Floor
Second Floor
Open space within the main
ground floor building
Open space second floor
Without flooring
Open space without building
Raw land
300.00/sq. m./mo.
250.00/sq. m./mo.
100.00/sq. m./mo.
70.00/sq. m./mo.
40.00/sq. m./mo.
7.00/sq.m./mo.
Lessors of the open spaces from sub-sections 7I.02 (c), (d), (e) and (f) above stated may
be allowed to sub-lease their leased spaces after they have constructed commercial buildings for
stall purposes subject to prior approval by the Board.
Section 7I. 03. Terms and Conditions:
a.)
The power to allocate all parking bays, lots and commercial space in the
Terminal shall be exclusively exercised by the Board.
b.)
The rights on awarded parking bays, lots and commercial space may be
transferred upon prior approval by the Board, subject to the approval of the
c.)
A non-refundable goodwill fee (option money) shall be collected from the

commercial space awardee identified in sub-section 7I.02 (a) and (b) for the right
to occupy any of the stalls and spaces in the Terminal. The rates of said goodwill
fee shall be determined by the Terminal Management Board upon
recommendation of the Terminal Manager.
d.)
A mandatory two months advance and two months deposit in rentals shall be
collected from all commercial space concessionaires before award is granted.
e.)
The Terminal Manager shall receive and process all applications for commercial
spaces. He shall submit the applications to the Terminal Management Board for
evaluation, review and recommendation to the Sangguniang Panlungsod for
approval.
f.)
Fifteen (15) days after the award, applicants must present a Business permit and
execute a contract of lease for the commercial space awarded to him. Only then
shall a Certificate of Award, duly approved by the City Mayor, can be issued to
an applicant.
Section 7I. 04. Parking space. The parking fee to be collected from private cargo trucks
using the space shall be twelve pesos (P12.00) per park for the first three hours and five pesos
(P5.00) per succeeding hour.
Section 7I. 05. Vendor. Accredited vendors selling different kinds of goods within the
Terminal shall be charged with the following fees on a daily basis:
a.)
b.)
c.)
d.)
e.)
f.)
Kakanin
Ice Cream (Box)
Ice Cream (cart)
Sari-sari (Cart)
Shake (cart)
Lugaw (Cart)
P5.00
5.00
10.00
10.00
10.00
15.00
Section 7I. 06. Water. All private terminal and concessionaries within the Terminal who
have installed water meter by the Puerto Princesa Land Transportation Terminal shall be charged
a fee of P17.00 per cubic meter and a water reading meter shall be installed for this purpose.
Section 7I. 07. Special pass. A fee of P60.00 shall be charged in the issuance of Special
Pass to all vehicles going inside the City Proper for the purpose of delivering cargoes and other
purposes except bringing passenger thereat.
Section 7I. 08. Toilet fees. A fee in the amount of two pesos (P2.00) shall be imposed for
the use of toilet facilities.
Section 7I. 09. All collected fees, charges, mandatory deposit or advance rentals, space
rentals and goodwill monies and other form of revenues shall constitute s TRUST FUND to be
utilized for operational expenses, maintenance, improvement and expansion for the Terminal and
for its debt servicing requirements as may be appropriated by the Sanggunianag Panlungsod.
The City Treasurer shall assign revenue collection clerks to the Terminal to supervise and
receive the collection on a day-to-day basis.
Section 7I. 10. Time for payment and penalties for late payment. The monthly rentals
for stalls/ booths/ blocks in the Terminal shall become due and payable on or before the end of
every month. Failure to pay the rental within the period required herein shall subject the lessee/
occupant to a surcharge of five percent (5%) of the amount due.
ARTICLE J Other Vehicles
Section 7J. 01. Any other vehicle engaged in transporting passengers that will use the
Terminal may be allowed to lease any available part of the Terminal subject to compliance with
the implementing rules and regulations of the Board.
Section 7J. 02. Prohibition. No vehicles shall be allowed to stay at the Terminal merely
for the purpose of parking to wait for passenger / cargoes. No vehicle shall be allowed to
undertake any repair or maintenance while waiting for passengers/ cargoes
For any violation of this provision, the vehicle shall be towed to a designated place at the
expense of its owner /operator.
ARTICLE K Use of Terminal
Section 7K. 01. Mandatory use of Terminal. The public utility buses, medium buses,
mini buses, shuttle vans and other transport using pedestrian lanes, public roads, sidewalks and
parking spaces as their terminal or as an incident of their operation and those without structures
(shed, comfort rooms, canteens) which will provide comfort, convenience and security to their
passengers shall use the Puerto Princesa Land Transport Terminal as their terminal.
ARTICLE L Other Terminals
Section 7L. 01. When the need for new terminals arises, they shall be allowed to put up
the same only beyond one (1) kilometer from Junction II towards the north and south roads. A
franchise to operate other Bus and Jeepney Terminal within the City shall be awarded by the
Section 7L. 02. Future terminals must be accessible from the Puerto Princesa South and
/or North roads, but not along these major roads.
Section 7L. 03. In the event that the operation and day-to-day management of the
Transport Terminal is taken over by a private sector group, the fees and charges may be amended
but subject to review and approval by the Management Board.
ARTICLE M Implementing Agency
Section7M. 01. The Board which shall be the main implementing body of this Code
shall prepare its tasks in cooperation with the following:
a)
b)
c)
d)
e)
Philippine National Police Puerto Princesa

City Traffic Management Command
Land Transportation Office
Land Transportation and Franchising Regulatory Board
Traffic Management Group Palawan
ARTICLE N Privately-Owned Terminals
Section 7N. 01. Requirements for the Construction of Privately-Owned Terminals.

Those Bus/Jeepney/Shuttle Operators whose units are not less than five (5), shall be allowed to
put up their own terminal. Provided, however, that the said building shall conform to the
requirements herein provided:
1. The terminal must be constructed in the area allowed under the City Zoning Code;
2. Before a franchise to construct a terminal is obtained from the Sangguniang
Panglungsod, a building permit shall be secured from the office of the City Engineer;
3. Before a franchise can granted by the Sangguniang Panlungsod, an endorsement from
the City Planning and Development Office to determine the economic viability of the
proposed terminal must be secured by the applicant;
4. The amount of the franchise shall be Ten Thousand Pesos (P10,000.00) for a period
of three (3) years, renewable at the option of the franchisee;
5. Adequate general lighting facilities, at least five (5) units electric fans and utility
stations such as tiled comfort rooms, wash rooms and rest rooms for men and
women, and canteen shall be provided;
6. The structure to be constructed must be supported by steel trusses;
7. The covered land area for the construction of a new terminal must not be less than
1,000 square meters, 500 square meters of which must be cemented or asphalted;
8. The terminal must be completed within one and one-half (1-1/2) years from the filing
of the written notice which must be filed one (1) month from the approved of the
franchise;
9. The application for a building permit must be filed one (1) month after the filing of
written notice with the office of the City Engineer and construction of the terminal
shall commence one (1) month from the issuance of the building permit;
10. Failure to comply with the foregoing requirements shall be deemed a waiver to
construct a terminal and the operator/s shall be obliged to use the Terminal.
ARTICLE O Miscellaneous Provision
Section 7O. 01. All Jeepneys and Fil-Cabs servicing the Northern and Southern
Barangays such as, but not limited to Barangay Irawan, Sicsican, Sta. Monica, Sta. Lourdes,
Tagburos, San Jose and vice-versa shall be required to pass-by the Puerto Princesa
Comprehensive Market Complex before proceeding to their respective destinations.
Section 7O. 02. Only Buses and Shuttle Vans (privately-owned) used by Tourist and
Educational Trips shall be allowed to load and unload passenger in the town proper and only
when a special pass is issued by the Terminal Office for the purpose.
Section 7O. 03. Soliciting of passengers outside the perimeter of the terminal is strictly
prohibited.
Section 7O. 04. Penalties. Any person/s who are found guilty of violating any
provisions of this Code shall be punished by a fine of one thousand pesos (P 1,000.00) for the
first offense; three thousand pesos (P 3,000.00) for the second offense and five thousand pesos (P
5,000.00) for the third offense and a recommendation for the suspension of the franchise of the
transport operator. The Operator of the erring transport unit shall be notified of the specific
violation committed by their respective drivers and shall be held responsible and co-liable of such
violation.
Section 7O. 05. Separability Clause. If for any reason any part of the provision of this
Code shall be held unconstitutional or invalid, the other part of the provisions hereof which are
unaffected thereby, shall continue to be in full force and in effect.
Section 7O. 06. Repealing Clause. Any ordinance or parts thereof which are
inconsistent with the provisions of this Code is hereby repealed, amended and modified
accordingly.
CHAPTER VIII CITY FISHERY CODE
Section 8A. 01. Title. This Chapter shall be known as the Fishery Code of Puerto
Princesa City (2008).
Section 8A. 02. Scope. This Fishery Code of Puerto Princesa City (2008) shall
govern the levy or imposition of all charges and other fees for the catching of fish and other
marine products in this citys inland and offshore water as well as the rules and regulations for
the use of the city water for fishing activities and other purposes.
ARTICLE
B Declaration of Policy
Section 8B. 01. Policy. It is hereby declared as a matter of public policy for the City
Government to promote the proper management, conservation, development, protection, and
utilization of its city water.
It shall regulate the catching of fish and gathering of other aquatic resources. In the
grant of fishery privileges to erect fish corrals, oyster, mussels or other aquatic beds or bangus fry
areas the duly registered organization and cooperatives of marginal fishermen shall have
preferential rights.
Section 8C. 01. Definition. As used in this Article, the term:
Auxiliary Invoice - refers to the invoice issued by the City Government for all fish and
fishery products prior to their transport from Puerto Princesa City to their point of destination in
the Philippines and/or for export purposes upon payment of the corresponding fees therefor;
Baby Trawl - is a fishing gear operated by a fishing boat three (3) gross tons or less
consisting of a net made in the form of conical bag with the mouth kept open by various device
(as otter boards/doors, wooden or iron beam, two (2) boats and extra long ropes) and the entire
gear towed, trailed, to capture fish or other aquatic resources;
City Water - includes not only streams, lakes and tidal waters within this city, not being
the subject of private ownership, and not comprised with the national parks, public forests,
timber lands, forest reserves, but also marine waters included between two (2) lines drawn
perpendicularly to the general coastline from points where the boundary lines of the city touch the
sea at low tide and a third line parallel with general coastline and fifteen (15) kilometers from it.
Where the city and city are so situated on the opposite shores that there is less than fifteen (15)
kilometers of marine waters between them, the third line shall be a line equidistant from the
respective shore of the City.
Closed Season - is the period declared by the City Mayor with the concurrence of the
Sangguniang Panlungsod during which the taking of specific fish and marine/aquatic products are
prohibited in a specified areas in the city waters of Puerto Princesa for conservation, ecological
purposes and for the protection of rare, threatened and/or endangered species and their
eggs/offspring including, but not limited to tawilis, dugong, giant clams, green turtles (pawikan)
and hawksbill turtles, freshwaters and saltwater crocodiles;
Commercial Fishing Vessel - refers to a fishing boat/vessel in excess of three (3) gross
tons used for commercial fishing activities.
Commercial or Offshore Fishing - is the taking or catching of fish with a fishing vessel
of more than three (3) gross tons in those water beyond the 15-kilometer limit of the city water.
Exclusive Fishery Privilege - is the privilege conferred by the City Government to any
person, natural or juridical, to operate fish corrals, pens and cages, oyster and other shelledmollusk culture beds, seaweed farms, pearl culture farms, and the catching of bangus fry, prawn
or fry of other species;
Fisheries and Aquatic Resource Management Councils (FARMCs) - refers to the
advisory councils formed in this city pursuant to Executive Order No. 240 dated April 28, 1995
and Presidential Memorandum to the Secretaries of Agriculture and Interior and Local
Government dated 15 March 1996 otherwise known as the Guidelines to Implement the
Preferential Treatment for the Small Fishermen Relative to the 15-Km City Water Boundary.
Fish and Other Aquatic Products - includes all fishes and other aquatic products in
whatever form.
Fish Cage - is a fish enclosure which is either stationary or floating, made up of netting
or screen sewn or fastened and installed in the water with opening at the surface or covered and
held in place by wooden/bamboo posts or various types of anchors and floats.
Fish Corral or Baklad - is a stationary enclosure or contrivance designed to trap and
capture fish, consisting of rows of stakes of bamboo, palma brava or other materials fenced with
split bamboo mattings or wire entrance, where fish could easily enter and get trapped, sometimes
with or without leaders to direct the fish to the catching chamber or purse.
Fishermans License - is the permit issued by the City Mayor in favor of the fishermen
for fishing in the city waters for a period of one (1) year.
Fishery - includes fishing activities, such as catching, taking, handling, marketing,
transporting, culturing, processing and preserving of fish or other fishery aquatic products.
Fishery Reserved Area - is a designated area where fishing activities are regulated and
reserved for educational or scientific purposes.
Fish Fry - is a newly hatched fish usually with sizes from 10-25mm.
Fishing Boat/Vessel - includes all boats, such as bancas, sailboats, motorboats, or any
other type of watercraft, whether licensed or not, being used in fishing activities.
Fishing Gear - is an instrument, device or contrivance used in catching or taking fish and
other fishery/aquatic products.
Fishing Industry - is a kind of business which deals in the production,
processing, or preserving. of fish.
culturing,
Fishing License - refers to the authority issued by the Office of the City Mayor to
operators of fishing vessels of three (3) gross tons or less to fish within the city waters which is
non-transferable.
Fish Pen - is a fish enclosure made of closely woven bamboo screens, nylon screens or
nets, or other materials attached to poles staked to the water bottom for the purpose of growing
and/or culturing of fish.
Fish Port - is a harbor or area where fish and other fishery products are unloaded, traded,
or inspected before they are packed and shipped/flown to their points of destination.
Fish Sanctuary - refers to a protected water area where fish are able to spawn, feed and
grow undisturbed and where fishing and other activities are absolutely prohibited.
Hulbot-hulbot - refers to a fishing gear consisting of a conical-shaped net with a pair of
wings, the ends of which are connected to two (2) ropes with buri, plastic strips or any similar
materials to serve as scaring/herding device with hauling ropes passing through a metal ring
permanently attached to a weight (linggote) when hauled into a fishing boat.
Marginal Fishermen - refers to individuals engaged in subsistence fishing which shall be
limited to the sale, barter or exchange of marine products produced by himself and his immediate
family and whose annual net income from such fishing does not exceed Fifty Thousand Pesos
(P50,000.00) or the poverty line established by NEDA for the particular region or locality,
whichever is higher. [Sec.131(p), RA 7160 and Art. 220 (p), IRR].
Monitoring, Control and Surveillance (MCS) - refers to the system approved by former
President Fidel V. Ramos through Administrative Order No. 201 to be implemented for the
monitoring, surveillance and control of the fishery in the Philippines.
Pa-aling - refers to the fishing gear consisting of a net set at coral/shore reef areas
whereby fish are driven towards the net by means of air bubbles produced by compressors, with
the use of a motor boat and supported by air-floats, used beyond the city water limit. (15-km. ).
Open Season - refers to the period during which fishing or specific species of aquatic
organism or products, or the use of specified fishing gear is permitted in a specified area or areas
within the city water, as declared by the City Mayor with the concurrence of the Sangguniang
Panlungsod.
Permit to Dock - is the permit granted to commercial fishing vessel to dock on any port,
pier, wharf, or quay of the city for purposes other than fishery activities, except as noted in the
terms and conditions thereon (i.e. to offload fish and re-supply only).
Sport Fishing - any fishing practice using hook and line solely for catching fish for
tournament(s) where the fishermen may receive an award, financial or otherwise, and the catch
may be used for personal consumption, but will not be able to receive financial gain for resale of
his/her catch.
Vessel - includes every boat, craft or other artificial contrivance used, or capable of being
used, as a means of transportation on water.
Admeasurement/re-admeasurement fee - the fee paid by the applicant to defray the
expenses for the measurement of the vessel.
Boat Survey/Inspection fee - fee paid to defray the expenses for the survey and inspection
of the boat particularly the hull/structural, LSA/FF equipment and navigational and
communication system sections.
Undocumented Vessel - a maritime technical term for vessels three (3) tons and below.
Change of homeport - may occur in case the owner/operator decides to change residence
or principal office, or sells or transfers ownership of the fishing vessel to a person or entity with
domicile in another municipality/city, the municipality/city shall, upon application for change of
homeport issue a certificate of clearance and shall delete the registration of such fishing vessel
from its register.
Certificate of number - a certificate issued when there is a change of ownership or
transfer of the fishing vessel without change in homeports; or when there is a change in the
engine of motorized fishing vessel; or when there us a change of name of the vessel.
Deed of Sale/Change of ownership fee - refers to the fee imposed for the processing of
the transfer of ownership of the vessel registered in the name of the vendor to the vendee.
Bay and River License - is the license issued to the vessel to engage in bay and river
trade.
Motorized Banca Operators License (MBOL) - is the license issued to the patron/captain
of the vessel to operate the motorized banca.
Small Scale Fish Corral - refers to the fish corral structures measuring 1,000 square
meters and below operated to a depth of at least three (3) meters and below.
Medium Scale Fish Corral - refers to the fish corral structures measuring 2,400 square
meters and below, but not less than 1,000 square meters, operated to a depth of more than three
(3) meters, but not less than ten (10) meters.
Large Scale Fish Corral - refers to the fish corral structures measuring 2,500 square
meters to 5,000 square meters operated to a depth of eleven (11) meters and above.
ARTICLE D General Provisions
Section 8D. 01. Division and Zonification of City Water. The city water shall be divided
by barangay and the boundary shall be the territorial boundary of every barangay facing the sea.
Section 8D. 02. Persons Eligible for Fishing Privileges. The following persons,
natural or juridical, are eligible to apply for fishing privileges within the city water, provided
they do not utilize fishing vessels of more than three (3) gross tons:
1. Citizens of the Philippines, preferably residents of
Puerto Princesa City;
2. Partnerships, associations or corporations duly registered or
incorporated under the laws of the Philippines and authorized to transact business in
the Philippines, and whose capital stock belongs wholly to citizens of the Philippines;
3. Cooperatives duly registered in accordance with law and duly accredited by the City
Government.
It shall be unlawful for any person, natural or juridical, not vested with rights or
privilege to engage, personally or through other persons, in any kind of fishing activity;
including the catching or collecting of aquatic resources in the city water within the jurisdiction
of this City.
Section 8D. 03. Government Bangus Fry and Fry Of Other Species Reservations.
The City Fisheries and Aquatic Resources Management Council (CFARMC) shall determine the
definite zones within the city water for the purpose of granting preferential fishing rights to
associations/cooperatives of marginal fishermen duly registered as such at the CFARMC.
In the zoning and classification of the city water for purposes of awarding areas or zones
for the construction of fish corral, pens and cages, or the culture of seaweeds, oysters, pearls and
other shelled-mollusk beds, or the gathering of bangus fry or fry of other species, the
Sangguniang Panlungsod, upon the recommendation of the CFAMRC, shall set aside not more
than one-fifth (1/5) of the area earmarked for any zone as Government Bangus Fry
Reservation.
ARTICLE E Fees on Fishing Privileges
and other Regulatory Fees

Section 8E. 01. Grant of Fishery Rights by Public Auction. Exclusive fishery rights to
erect fish corrals, operate fishpond or oyster culture beds, or take or catch bangus fry or
kawag-kawag or fry of other species of fish for propagation shall be awarded to the highest
bidder in public auction to be conducted by a committee herein created for that purpose.
Section 8E. 02. Public Auction Committee - There is hereby created a committee to
conduct the public auction to be composed of the following:
City Mayor, or his duly authorized representative, as Chairman, Two (2) representatives
from the Sangguniang Panlungsod, President of the Fishermens Cooperative or organization, if
any, One (1) representative from accredited NGOs, City Treasurer, President, Liga ng mga
Barangay
Section 8E. 03. Conduct of Public Auction. The aforesaid Committee shall advertise for
sealed bids the leasing of a zone or zones of the city water, as designated by the Sangguniang
Panlungsod, in a public auction for two (2) consecutive weeks in the bulletin boards at the City
Hall. If no bids are received within that period, such notice shall be posted again for another two
(2) weeks. If after said two (2) notices for the grant of exclusive fishery rights through public
auction and still there are no interested bidders, the committee shall grant the rights within a
definite area or portion of the city water to any interested person, natural or juridical, upon
payment of the license fees fixed in this Code.
The notice advertising the call for bids shall indicate the date, place and time when such
bids shall be filed with the City Treasurer.
An application to participate in the public bidding shall be submitted sealed to the City
Mayor in a form prescribed therefor. Upon submitting a sealed bid, a bidder shall accompany
such bid with a deposit of Fifty Thousand Pesos (P50,000.00) which amount shall be deducted
from the first rental by that person if he should become the successful bidder. The deposit of
the unsuccessful or losing bidder shall be returned to him immediately upon completion of the
public auction.
At the time and place designated in the notice, the Committee sitting en banc shall open
all the sealed bids and award the lease to the qualified and successful bidder who offered the
highest bid. The lease contract shall be executed within ten (10) days after the award is made by
the Committee and should the successful bidder refuse to accept, or fails, or neglect to execute
the lease within the said period, his deposit shall be forfeited in favor of the City Government.
In such a case, another bidding shall be held in the same manner herein before prescribed.
a] Conduct of Public Auction - The aforesaid Committee shall advertise for sealed bids
the leasing of a zone or zones of city water, as designated by the Sangguniang Panlungsod, in
public auction for two (2) consecutive weeks in the bulletin boards at the city hall. If no bids are
received within that period, such notice shall be posted again for another two (2) weeks. If after
said two (2) notices for the grant of exclusive fishery rights through public auction and still there
are no interested bidders, the committee shall grant the rights within a definite area or portion of
the city water to any interested person, natural or juridical, upon payment of the license fees fixed
in this Code.
The notice advertising the call for bids shall indicate the date, place and time when such
bids shall be filed with the Office of the City Mayor.
An application to participate in the public bidding shall be submitted sealed to the Office
of the City Mayor in a form prescribed therefor. Upon submitting a sealed bid, a bidder shall
accompany such bid with a deposit of Fifty Thousand Pesos (P50,000.00) which amount shall be
deducted from the first rental by that person if he should become the successful bidder. The
deposit of the unsuccessful or losing bidder shall be returned to him immediately upon
completion of the public auction.
At the time and place designated in the notice, the committee sitting en banc shall open
all the sealed bids and award the lease to the qualified and successful bidder who offered the
highest bid. The lease contract shall be executed within ten (10) days after the award is made
and should the successful bidder refuse to accept, or fails, or neglect to execute the lease within
the said period, his deposit shall be forfeited in favor of the city government. In such a case,
another bidding shall be held in the same manner herein prescribed.
Section 8E. 04. Duration of Lease. The grant of lease on fishery rights through public
auction shall not exceed two (2) years.
Section 8E. 05. Imposition of rental Fees for Exclusive Fishery Privilege. In case there
is no successful bidder in the public auction prescribed herein, the grant of exclusive fishery
rights and privileges of erecting fish corrals, pens and cages, operation of fish ponds, oyster,
seaweeds, or other culture beds, or catching bangus fry or fry of other species within the city
water, preferably to cooperatives/organizations or individuals or marginal fishermen registered
under the CFARMC, shall be made upon payment of the corresponding rental fees at the rates
fixed hereunder:
a.
Fish Corral Baklad
P1.00/sq.mtr
1. Small not more than 1,000 sq. mtr

2. Medium-1,001 sq. mtr to 2,500 sq. mtr.
3. Large-2,501 sq. mtr to 5,000 sq. mtr.
b.
Lift Net Tangkal
5.00/sq.mtr
A minimum of 100 sq. mtr. to a

Maximum of 400 sq. mtr (20 x 20)
c.
Fish Cages
1.00/sq. mtr.
d.
Fish Pens
1.00/sq. mtr.
e.
Gathering or culturing of oyster

or shelled mollusk beds
0.20/ sq. mtr.
Pearl Culture Farms
12.00/sq.mtr.
f.
Section 8E. 06. License Fees for Exclusive Fishery Privilege. The privilege of taking
or catching fish in the city water of Puerto Princesa with fish corrals, pens and cages with or without
a fishing boat or vessel three (3) gross tons or less, shall be issued by the Office of the City Mayor
to any qualified person, natural or juridical, upon payment of the corresponding fees prescribed
hereunder:
1. Fish Corrals Baklad
150.00/meter depth
a) Small Scale NOT LESS THAN one (1)
meter depth, but not MORE than three (3) meter depth.
b) Medium Scale NOT LESS THAN three (3) meters
depth, but not MORE than ten (10) meters depth.
c) Large Scale Eleven (11) meters depth and above
2. Fish Corral in Inland Water
Allowable area minimum of 500 square meters
To a maximum of 1,000 square meters
1.00/sq. meter
3. Lift Net Tangkal

4. Fish Cages
5. Gathering or culturing of oyster or shelled mollusk
Beds
6. Bangus fry and other species
7. Fish Pens
8. Seaweeds Farms
9. Pearl Culture Farms
1,000.00/unit
1.00/sq. meter
0.10/sq. meter
1,000.00/unit of gear
0.50/sq. meter
1.00/sq. meter
2.00/sq. meter
Provided, that license issued under this Section shall be valid only for the year in which
they are issued and subject to a favorable compliance review. However, it can be renewed
annually.
No other kinds of fee shall be collected from fishermen duly licensed by another local
government units (LGUs) unless the license fee paid by them in their respective LGUs is less
than those prescribed above, in which case the difference between the two (2) annual fees may be
collected:
Operators of fishing boats of more than three (3) registered gross tons and fishermen
duly licensed by the National Government shall not be subject to the payment of fees or charges
prescribed herein, except the fee for the permit to dock or berth.
Section 8E. 07. License Fees on Fishing Gears. The privilege of catching fish in the
city water of Puerto Princesa with nets, traps or other kinds of fishing gear, with or without a
fishing boat or vessel three (3) gross tons or less, shall be issued by the Office of the City Mayor
to any qualified person natural or juridical, upon payment of the corresponding annual license
fees prescribed hereunder.
KIND OF FISHING GEAR:
1. Nets
Gills Net bottom set, largarete, encircling
500.00/gear
2. Barriers and Traps

Fish Trap bubo, crab, pot-bintol,
Fish shelter-bunbon
200.00/unit
3. Hand Instruments/Lines
Squidjig, hook and line, longline,
Sparegun, scoop net
200.00/unit
4. Other Paraphernalias:
With torch, with petromax
100.00/unit
Provided, that the nets/gears/barriers and traps/hand line instrument should be passive
and are allowed under RA 8550.
Section 8E. 08. Preferential Right of Marginal Fishermens Cooperative or Exclusive
Fishery Privilege. Operating fish corrals, pens and cages, seaweeds, oyster and other culture
beds, or the catching of bangus fry or fry of other species for propagation shall be considered as
exclusively fishery privileges which shall be granted preferably to organization or cooperatives of
marginal fishermen registered under the CFARMC, upon payment of the corresponding annual
rental fee and the corresponding license fee as prescribed in this Code.
The Public Auction Committee shall post in the City Hall and at least two (2) other
strategic places a notice to fisher folks organization or cooperatives to apply for the granting of
preferential rights. The same notice shall be posted in at least two (2) strategic places in every
coastal barangay for four (4) consecutive weeks. Interested parties shall have forty-five (45)
days from the posting of the notice to signify their intention to avail of the preferential right.
If there is no qualified applicant to avail of the preferential right, the Public Auction
Committee may grant to the highest bidder the exclusive privilege of constructing and operating
fish corrals, pens and cages, seaweeds, pearls, oyster and other culture beds, or the gathering of
bangus fry or fry of other species in the city water upon payment of the corresponding rental
and license fees therefor. Provided, that if theres only one applicant, the bidding process shall be
waived and only the rental fee and license fees shall be required.
Provided further, that the license granted for these exclusive fishery privileges shall be
for a period not exceeding two (2) years, except the license granted for gathering bangus fry or
fry of other species which shall only be for a period of one (1) year; Provided, finally, that the
rental fees to be collected for the exclusive fishery privileges are listed in section 8F.05.
For the privilege of establishing and maintaining seaweed farms, an annual rental fee of
Three Hundred (P300.00) Pesos per five thousand (5000) square meter or fraction thereof;
Section 8E. 09. Exemption. Except in specified zones determined by the CFARMC, the
privilege to gather, take, or catch bangus fry, prawn fry or kawag-kawag or fry of other species
from the city water by nets, traps, or other fishing gears by marginal fishermen shall be free of
any rental fee, or any other imposition whatsoever.
Section 8E. 10. Requirements for the Exercise of the Exclusive Fishery Privileges.
Licenses issued or contracts on the exclusive fishery privileges shall, in addition to being in
compliance with P.D, 704 (National Fisheries Code), contain provisions to the effect that:
(a)
(b)
For Fish Corrals

1.
No fish corral or baklad shall be constructed within two hundred (200)

meters of another fish corral in marine fishery waters or one hundred(100)
meters within fresh water fisheries unless they belong to the same lessee, but
in no case shall the distance be less than sixty(60) meters apart;
2.
Fish corrals shall be entirely opened during closed seasons for the free
passage of fish for conservation purposes, or for health reasons (i.e. red
tide);
3.
No fish corrals shall be constructed within all approaches to Puerto Princesa

City, like bay anchorage areas, subports and beach resorts and those areas
declared as sanctuaries or reserves;
4.
The maximum size of each fish corral shall be five thousand (5,000) square
meters only in sea water.
For Oyster and Other Shelled-Mollusk Culture Beds

1. The size of an area for the culture of shelled-mollusks shall not be more than
one (1) hectare for individual or not more than five (5) hectares for
partnerships, associations, corporations, or cooperatives;
2. No area for the culture of shelled-mollusks shall be established at a distance
of less than five hundred(500) meters from each other.
(c)
For Fish Cages

1. No fish cage shall be constructed within thirty(30) meters of another cage
and no fish cage shall be permitted to obstruct the free passage of water for
navigation;
2. The areas that may be granted for the construction of fish cages and fish
pens are the following:
The size of the area for the operation of fish pens shall not be more than
three (3) hectares for individual or not more than ten (10) hectares per
partnership, association, corporation, or cooperative.
The size of the area for the operation of fish cages shall not be more than
200 square meters per individual or not more than one thousand(1,000)
square meters per partnership, association, corporation, or cooperative.
(d) For All Exclusive Fishery Privilege Holders

1. Nothing in the contract shall be construed as permitting the lessee or grantee
to undertake any construction which will obstruct the free navigation in any
stream or lake flowing through or adjoining the fish corral, pen or cage, or
culture bed or gathering of bangus fry or fry of other species, or to impede
the flow or ebb of the tide to and from the area where the lessee or grantee is
conferred a fishery privilege, or conflicts with anothers water rights, or steps

on or destroys corrals.
(e)
For Licensee on using fishing gear or operator of fishing vessels:

1. Fishing activities within the two hundred (200) meter radius of any licensed
fish corral, pen or cage is not allowed.
Section 8E. 11. Fishermens Licensing Registration System. All qualified fishermen
applicants shall registered with the Permits and Licensing Division, Office of the City Mayor,
and shall be issued a Fishermans Identification Card, upon accomplishing the prescribed
application forms and payment of the corresponding registration fees. The Fishermans
Identification Card (FIC) shall be carried by the licensed fisherman at al times whenever he is
engaged in fishing operations which he shall present and surrender upon request of the Bantay
Dagat personnel and other duly authorized law enforcement officers. Provided, that this
fishermans license shall be valid only for one (1) year, renewable annually upon favorable
review compliance, based upon the guidelines of the LRS and MCS upon proper review and
recommendation of the Head, Bantay Dagat Task Force and the Chief, Licensing Division,
Office of the City Mayor.
Section 8E. 12. Registration of Fishing Vessel. All fishing vessels with three (3) gross
tons or less operating within the city water shall be registered with the Permits and Licensing
Division, Office of the City Mayor.
Section 8E. 13. Fish Ports. The Sangguniang Panlungsod shall determine and designate
fish ports where all fishing vessels shall dock and unload their catch or cargo of fish and other
aquatic resources which shall be inspected by duly authorized fish wardens for violation of
existing fishery laws, ordinances or rules and regulations or for assessment of auxiliary invoices
and other prescribed fees before it can be sold, packed or transported to their destination;
Likewise, fish dealers using this citys fish ports as transshipment point shall also unload their
cargoes on said fishports for proper inspection before the said cargoes can be transported,
either by water or by air, to other places of destination.
ARTICLE F Fisheries and Aquatic Resources
Management Councils (FARMCs)
Section 8F. 01. Creation of the City Fisheries and Aquatic Resources Management
Councils (CFARMC). Pursuant to Executive Order No. 240, there is hereby created a City
Fisheries and Aquatic Resource Management Council (CFARMC) to be composed of the
following:
Chairman - City Mayor, or his duly authorized representative
Members:
1.
2.
3.
4.
5.
Chairpersons of the Committee on Food and Committee on Agriculture;

Sangguniang Panlungsod;
City Agriculturist;
Two (2) Representatives from an accredited non-governmental
organizations (NGOs) based in this city;
One (1) representative from the City Development Council;
Two (2) representatives from the private sector;
6.
Ten (10) representatives of the fisherfolk, preferably one from each fishing
villages or barangay;
7.
Presidents of existing Fishermens Cooperative or associations, if any;
One (1) representative from the City Federation of the Sangguniang

Kabataan Federation, preferably its President;
9.
One (1) representative from the women sector.
Section 8F. 02. Barangay Fisheries and Aquatic Resource Management Councils
(BFARMCs). Pursuant to EO 240 dated April 28, 1995 there shall be created in all the coastal
barangays concerned of this city a Barangay Fisheries and Aquatic Resource Management
Councils (BFARMCs) to be composed of the following:
Chairman
Punong Barangay
Members:
1. Two (2) representatives from the Sangguniang Barangay, preferably the
Chairpersons of the Committee on Agriculture and the Committee on
Fisheries, if any;
2. Two (2) representatives from an accredited non-governmental organizations
(NGOs), if any;
3. Two (2) representatives from the private sector;
4. Chairman, Sangguniang Kabataan in the barangay;
5. At least (8) representatives of the fisherfolk, preferably the President of the
Fishermens Cooperative or association, if any;
6. One (1) representative from the women sector.
Both FARMCs shall adopt their respective internal rules of procedure to govern
its proceedings.
Section 8F. 03. Duties and Functions of the FARMC. The FARMCs shall have the
following primary duties and functions:
1.
Prepare and recommend the fisheries and aquatic resources management policies
and formulate plans for integration into the City Development Plan. Such policies
and plans should be based on sound assessment and bio-economic characteristics of
the resources. (Sec. 3, EO 240).
2.
Recommend to the Sangguniang Panlungsod and other concerned agencies of the

government the development and implementation of fishery programs and projects.
Formulate and recommend rules and regulations regarding the issuance of licenses
for the appropriate use of fisheries and aquatic resources and to ensure that resource
use limits and controls are imposed. Such guidelines or recommendation may
include the evaluation of all projects and applications received by the FARMCs in
their areas of coverage, and which shall serve as the basis of the Environmental
Impact Study, prior to its approval by the concerned offices.
3. Other duties and functions as may hereafter be delegated by the Sangguniang

Panlungsod or higher authorities from the national government.
ARTICLE G Miscellaneous Provisions
Section 8G. 01. Responsibilities Of Licensees, Permitees, Or Grantees Of Exclusive
Fishery Privilege. Every licensee, permitee or grantees of exclusive fishery privilege shall;
take precaution as may be necessary to prevent the destruction of fish corals, marine
life and other aquatic resources;
avoid the use of poisonous chemicals or substances and other forms of destructive
fishing methods; and such other activities which could result in pollution or
acceleration of eutrophication of the city water;
assume responsibility for any inimical acts causing damages to the fish corals and
other habitats of fish as well as to the city water; of his employees or laborers, during
the fishing operation;
not carry inside the fishing vessel any quantity of dynamite stick, cyanide or other
poisonous or hazardous substances, or any fish caught through unlawful means;
provide fish samples of not more than one (1) kilogram to the Deputized Fishery
Enforcement Officer for scientific analysis or examination to determine whether the
same was caught by means of explosives, or by poisonous or hazardous substances,
by either the Cyanide Detection Center or the Fish Laboratory, Department of
Agriculture, upon official request of the enforcement officers concerned;
carry at all times the license, permit or lease contract, ready to exhibit them upon
demand by any authorized fishery law enforcement officer;
voluntarily vacate the area covered by the exclusive fishery privilege upon the
expiration of the contract of lease, or upon its revocation, or when directed by
authorized city officials in the meantime that the corresponding contract of lease has
not yet been renewed;
clear, remove, destroy or demolish any structure or contrivance, on the vacated

leased area covered by the exclusive fishery privilege upon the expiration or
cancellation of such privilege;
construct any fish pen, baklad, cage or any fish traps in the city water fronting any
beach resorts within sixty (60) meters distance from the shoreline.
Section 8G. 02. Sports Fishing. No person shall engage in any kind of sports fishing
without first securing a permit therefor from the City Mayor, or his duly authorized
representative, and paying the corresponding fee imposed in this Code.
Section 8G. 03. Banning of Mangrove Conversion. In line with the Strategic
Environment Plan (SEP) for the province of Palawan, as mandated by R.A. 7611, the conversion
of mangroves into fishponds or for any other purpose is hereby totally banned.
Section 8G. 04. Berthing Permit. All operators of fishing vessels more than three (3)
gross tons shall secure a berthing permit from the Permit and Licensing Division, Office of the
City Mayor, upon payment of the corresponding fee therefor before they are allowed to berth in
the city port.
Section 8G. 05. Fee for the Issuance of Auxiliary Invoice for purposes of
transporting fish and other aquatic resources. As provided under Ordinance No. 57-97 and the
Revenue Code of Puerto Princesa City, Tax Ordinance No. 98-001, the issuance of an Auxiliary
Invoice to transport fish and fishery products excluded from the Live Fish Ban Ordinance
under City Ordinance No. 110 and Provincial Ordinance No. 2 as amended by the Provincial
Ordinance No. 29, shall be granted only after an official inspection by deputized fish warden of
the fish and other aquatic resources to be shipped out or transported to other places to find out if
the existing fishery laws, ordinances or rules and other regulations on fishery were violated. If
found to be in order, a clearance in the form of an Auxiliary Invoice shall be issued to the
person concerned upon payment of the corresponding fees or charge hereunder prescribed:
Items
1) Preserved fish (iced, frozen, salted, dried,
Smoked, patis, bagoong, etc.
2) Green Shell
3) Kapis Shell (not less than 80mm)
4) Other Shells
5) Sea Cucumber/Balatan
6) Dried Squid
7) Dried Seaweeds
Amount of Fee
P
0.10/kg
0.50/kg
0.50/kg
0.50/kg
0.50/kg
0.50/kg
0.10/kg
8) Salted skin of sea snakes

9) Sponge
10)Tanned Skins
11) Salted Skins
12) Tanned skin of sea snakes and sea reptiles
13) Bangus fry or fry of other species
14) Octupus
15) all other unclassified marine products
0.75/kg
15.00/kg
15.00/kg
15.00/kg
15.00/kg
10.00/1,000 fries
0.15/kg
1.50/kg
Provided, that shippers/dealers who have paid for the auxiliary invoices in another LGU,
as proven by the production of said auxiliary invoices, shall not be required to pay the amount
prescribed above but shall only pay the difference thereof, if any. Provided, further, that cargoes
of fish or fish products shall be inspected by the authorized Bantay Dagat personnel or other
deputized fishery wardens at the fish ports before transporting them to other places, either by
water or air transportation.
Section 8G. 06. Trust Liability Fund. At least twenty five percent (25%) of the total
collections from charges, regulatory fees, compromise settlement fees, and administrative fines
prescribed in this Fishery Code shall accrue to a special trust liability fund to be utilized
exclusively to defray the necessary expenses for the proper and effective enforcement of this
Code, including the expenses of the CFARMC, BFARMC, Bantay Dagat Task Force and other
concerned personnel, subject, however, to the existing accounting and auditing rules and
regulations.
Section 8G. 07. Grounds for Revocation of Permits, Licenses or Exclusive Fishery
Privilege. Without prejudice to the filing of civil or criminal charges in the proper Court, the
City Mayor is hereby authorized to revoke any permit, license or exclusive fishery privilege
granted to any person, natural or juridical, on any of the following grounds:
Violation of any provisions of this Fishery Code, the National Fisheries Code,
Fisheries Administrative Orders, and other exiting laws, rules and regulations
related to the fishing industry.
Fraudulent and/or false misinterpretation made by the applicant;
Possession of explosives, materials for the fabrication of explosives, hazardous or

poisonous substances, electro fishing devices or paraphernalia, or have on board fish
caught by any of the foregoing means,
Possession of fish caught by unlawful means;
Failure to assume responsibility for any acts of his employees or laborers, connected
with his fishing operations, or in the establishment, management, or operation of the
lease contract, or during the fishing expedition, such as transport and/or possession of
dynamite, sodium cyanide, or any other cyanide, or poisonous or noxious substances,
as well as the fish caught through unlawful means;
Failure to comply with the conditions and requirements under which the license,
permit, or exclusive fishery privilege is issued.
Section 8G. 08. Control Measures in the Issuance of Fishing Licenses. Recognizing
the fragile condition of the fisheries resources in the whole province of Palawan, particularly in
the City of Puerto Princesa, the Sangguniang Panlungsod of this City had enacted various
ordinances, which are now being implemented by the City Mayor, limiting or regulating the
issuance of fishing licenses.. These ordinances shall be enforced until appropriate scientific
assessment of fish stocks can be made in the city water to determine the sustainable harvesting
levels.
Section 8G. 09. Vessel Identification. For easy identification of fishing vessels from
Puerto Princesa City, all duly registered fishing vessels operating in the city water, shall be
painted a diagonal green stripe three feet back from the bow on each side from gunwale extending
to the waterline and extending three feet, horizontally. This is in addition to the numbering system
presently being enforced by the City Government.
Section 8G. 10. Power of the City Mayor to close or open the fishing season. Upon
the recommendation of the BFARMC concerned and the CFARMC. the City Mayor, with the
concurrence of the Sangguniang Panlungsod, may exercise his power to close or open the
fishing seasons and declare certain portions of the city water as overfished and thus, not
allowable for any kind of fishing activities subject, however, to the provisions of Memorandum of
Agreement entered into by and between the Department of Agriculture and the Department of the
Interior and Local Government, dated April 15, 1994.
Section 8G. 11. Exercise of Exclusive Fishery Privilege. It is hereby declared to be
unlawful for any person, natural or juridical, to take or catch fish and other marine and aquatic
products by means of nets, traps, or other fishing gears in the waters of this city, or by means of
fishing boats or vessels three (3) gross registered tons or less, unless provided with the necessary
license or permit issued for that purpose by the City Mayor or his duly authorized representative.
Operators of commercial fishing vessels intending to dock or berth in this citys ports),
shall first secure a permit to dock or berth from the City Mayor, or his duly authorized
representative, upon payment of the corresponding fees therefor. The said permit shall be
presented for proper inspection. While on its way to dock or berth, the operators of the subject
commercial fishing vessels shall store all the fishing gears on board the vessel in order to avoid
suspicion that they are in the act of fishing inside the city water.
No person, natural or juridical, shall operate fish corrals, pens and cages, culture pearl,
seaweeds, oyster and other shelled-mollusk, or catch bangus fry or fry of other species for
propagation purposes within the territorial jurisdiction of the city, without first secu0ring an
exclusive fishery privilege therefor, as provided in this Code and other existing laws, rules and
regulations.
Section 8G. 12. Regulation on the use of Fishing Gears or Paraphernalia and
Fishing Methods. It is hereby declared unlawful for any person, natural or juridical, to carry on
board the fishing vessel or use fishing gears, paraphernalia, or methods not allowed by existing
fishery laws and existing city ordinances including, but not limited to the following:
Pa-aling and Hulbot-hulbot; baling and baby trawl;
Possession of a net on board the fishing vessel during the fishing operations with a mesh
size of less than three (3) cm when stretched, except those provided in FAO No. 155;
Use of unregistered compressors in the city water
Section 8G. 13. Regulation on Access by Fishing Vessels From Other Local
Government Units. Fishermen from other Local Government units are hereby banned from
searching for, attempting to catch, catching or gathering fish and other aquatic resources within
the city water, unless there is an existing Memorandum of Agreement between this City and the
LGUs concerned for reciprocal access by their respective fishermen.
ARTICLE
H Administrative Provisions
Section 8H. 01. Procedures in the Filing of Application for, or Renewal of, Fishing
Licenses or Exclusive Fishery Privileges. The following are the procedures to be followed by the
applicants in applying for, or renewing of, a fishing license, auxiliary invoices, or exclusive
fishery privileges:
a] Application for, or renewal of, fishery license; registration of fishing vessel; license for
fishing gear; or exclusive fishery privileges mentioned in the preceding sections shall be
made in the prescribed form together with the following supporting papers:
1. Community Tax Certificate
2. Certification of residency and character from the Punong Barangay
concerned;
3. BFARMC Clearance, if applicable

4. Bantay Dagat Certificate of Inspection, if applicable
5. PNP-Philippine Coast Guard Certificate of vessel registration, if
applicable
6.
Certificate or Affidavit of Ownership of Vessel or

Gear or Lease Contract, if applicable;
7. Certificate from the Fisheries Regulatory Field Office, if applicable;
8. If a juridical entity, a copy of its Articles of Incorporation and by laws,
and/ or Certificate of Registration, if applicable.
b] Application for an Auxiliary Invoice to transport bangus fry or fry of other species
within the Philippines for a period of one (1) month to take effect from the date of the
first shipment of fry:
1. In case of public fishponds, copy of Fishponds Lease
Agreement (FLA);
2. In case of private fishponds, a xerox copy of the Transfer Certificate of Title

(TCT), if any; document of ownership; or Lease Contract;
3. In case of fishpen, fish cage owner or operator - a ,copy of the BFAR license, if
applicable;
4. Sketch of fishponds showing the nursery and other portions of the fishponds;
5. Estimated stocking rate per hectare per season for the developed fishpond or
fishpen;
6. Fry concession contract, if nay, showing source, quantity and price of fry;
7. Corporate or partnership registration paper or document, if applicable;
8. Fry or fingerling contract, if any, with fish pens/cage; or nursery owner or
operator, if applicable;
9. Other papers or documents which may hereafter be required.
c] All applications shall be forwarded to the Permits and Licensing Division, Office of the
City Mayor which shall process it and act accordingly.
ARTICLE I Rental Fee for the use of the City
Water for Purposes Other than Fish
Culture or Fishing Activities
Section 8I. 01. Imposition of Fee. There is hereby imposed an annual rental fee for the
use of City water for purposes other than fish culture or fishing activities at a rate of fifty
centavos (P 0.50) per square meter of water space occupied or leased.
Section 8I. 02. Time of Payment. The rental fee may be paid, at the discretion of the
lessee, in full within the first twenty (20) days of January or in quarterly installments within the
first twenty (20) days of each calendar quarter.
For a lease acquired after January 20, the rental fee equivalent to one quarter shall be due
for the current year when the lease is approved. The rental due in the succeeding quarter or
quarters in cases when the lease is approved before the last quarter of the year, shall be paid
within the first twenty days of each subsequent calendar quarter or quarters.
Section 8I. 03. Surcharge for Late Payment. In case of failure to pay the rental fee
within the time allowed for payment, a surcharge of twenty-five percent (25%) shall be collected
on the original amount due.
Failure to pay the rental fee for three (3) consecutive quarters, shall cause automatic
cancellation of the lease.
Section 8I. 04. Sharing of Proceeds. Sixty percent (60%) of the proceeds of the rentals
shall accrue to the general fund of the City and forty percent (40%) to the general fund of the
barangay where the leased area of the City water is located. If the log pond is located in two or
more barangays, the forty percent (40%) shall be divided equally among them.
a) Duration of Lease. The grant of lease or the use of City waters as log pond or for
any other purposes shall be for a period of five (5) years. The lessee shall in no case
sublease any portion of the leased area.
b) Application to Use City Waters. Before the use of City waters as log pond or for
purposes other than fish culture or fishing activities, the applicant shall first file an
application to rent such City waters with the City Mayor who shall approve the same
after the rentals due have been determined by the City Treasurer or his duly
authorized representative and paid in accordance with the provisions of this Article.
ARTICLE J Registration Fees on Fishing
Boats and Motorboats
Section 8J. 01. Implementing Offices- The Permits and Licensing Division of the Office
of the City Mayor in coordination with the office of the City Agriculturist, the Office of the City
Treasurer and other concerned offices, are hereby mandated to enforce the collection of the
following annual fees:
a) Admeasurement/Re-Admeasurement Fee
b) BOAT Survey/Inspection Fee
Hull/Structural, LSA/FF Equipment
Navigation/Communication System
Section
c) Machinery and Electrical System Section
15 KW and below
d) Mayors Permit (PO)
e) For Undocumented Vessels
Change of Homeport
Change of Name of Vessel
Deed of Sale/Change of Ownership
Change of Engine
Change of Trading Status
f) Certificate of Number (3.00 GT or less)
g) Bay and River License (BRL)
Power-driven banca
e) Motorized Banca Operators License (MBOL)
f) Non motorized fishing boats
390.00
160.00
65.00
160.00
160.00
200.00
160.00
200.00
200.00
160.00
4.00/GT
310.00
50.00
Section 8J. 02. Time and Manner of Payment. The fees herein imposed shall be p aid
to the City Treasurer within the first thirty (30) days of January or within the first thirty (30) days
of each calendar quarter.
Corresponding fees for at least the current quarter shall be paid for each fishing boat or
motorboat newly-acquired after the first thirty (30) days of January.
Section 8J. 03. Surcharge for Late Payment. Failure to pay the fee imposed in Section
8J.02 on or before the last day of January of every year shall subject the taxpayer to a surcharge
of twenty percent (20%) of the original amount of fee due, such surcharge to be paid at the same
time and in the same manner as the fee due.
Section 8J. 04. Administrative Provisions. The City Treasurer shall keep a register of
all fishing boats and motorboats issued a Mayors Permit which shall contain among others the
name and address of the owner.
Section 8J. 05. Penalty. Any violation of the provisions of this Article shall be punished
by a fine of not less than One Thousand Pesos (P 1,000.00) Pesos but not more than Five
Thousand (P 5,000.00) Pesos or imprisonment of not less than one (1) month but not more than
ARTICLE K Berthing Charges on Vessels
Section 8K. 01. Definitions. As used in this Article, the term:
Berthing charges or fee - is the amount of fee assessed against the operator of a vessel:a) For mooring or berthing at the City pier or wharf;
b) For mooring within any slip, channel, harbor, river or canal
under the jurisdiction of this City; and
c) For mooring or making fast to a vessel already berthed or
moored
Vessel - includes boats and other watercrafts used or capable of being used as a means of
transportation on water.
Section 8K. 02. Imposition of Fees. There shall be collected from the operator of a
vessel berthing in the City owned and operated pier or wharf the following berthing charges or
fees:
Amount of Fees
1. On non-motorized boats or watercrafts
Exempt
2. On motorized boats or motorboats of:

a) Less than three (3) tons gross weights
per day or fraction thereof
P 2.00
b) Three (3) tons or more, per day or

fraction thereof
5.00
Section 8K. 03. Exemptions. The following are exempted from the provisions of this
Article, viz:
1. Vessels owned and operated by the national, provincial, City
governments;
and
barangay
2. Landing crafts or boats that came from the vessels already berthed or moored;
3. Fishing boats with engines of less than ten (10) horse power if used by marginal
fishermen.
Section 8K. 04. Administrative Provisions. The Officer-in-Charge of the City pier or
wharf or his authorized representative shall monitor the arrivals or berthing of vessels in the
pier/wharf or the City harbor and submit his report thereon to the Chief of the Business Permits,
Licensing Section, Office of the City Mayor, copy furnished the City Treasurer.
No vessels already berthed or moored in the City pier/wharf or its harbor shall be allowed
to leave without first paying the fees imposed herein or proper clearance from the authorities
concerned.
The Chief of the Business Permits, Licensing Section, Office of the City Mayor shall
issue the necessary rules and regulations for the proper, effective and efficient implementation of
this Article.
Section 8K. 05. Time and Manner of Payment. The fee imposed in this Article shall be
paid to the City Treasurer or his duly authorized representative upon berthing or mooring in
the City-owned pier or wharf; or upon mooring or making fast vessel already berthed or
moored; or for mooring within any slip, channel, river, harbor or canal under the jurisdiction of
this City.
Section 8K. 06. Surcharge for Late Payment. Failure to pay the fee prescribed in this
(25%) of the original amount of fees due, such surcharge to be paid at the same time and in the
same manner as the original fee due.
punished by a fine of not more than One Thousand Pesos (P1,000.00) but not more than Five
Thousand pesos (P5,000.00) or imprisonment of not less than One (1) month but not more than
Six (6) months or both such fine and imprisonment, at the discretion of the Court.
ARTICLE L Enforcement and Related Matters
Section 8L. 01. Creation of the Bantay Dagat Task Force, Its Duties and Functions.
The City Mayor, in the exercise of his Executive Powers may issue an Executive Order
creating a task force or committee to be known as Bantay Dagat, or reorganize the existing
one, to ensure the proper and effective enforcement of this Fishery Code. The duties and
functions of the Bantay Dagat shall include, but not limited to, the following:
1.
to conduct inspection of boats, fishing gears, and other fishing paraphernalia,

private ports and warehouses used in the fishery industry;
2.
to conduct inspection of fishery operation site;
3.
to verify if the portion or area for which an application for lease has been presented
is not covered by any existing lease;
4.
to recommend if the license being applied for will not prejudice public interest;
5.
to submit the necessary report or findings and recommend the necessary remedial
measures, if necessary;
6. To perform other duties and functions as the City Mayor may delegate.
Section 8L. 02. Training and Deputization of the Fishery Marshals. FARMC
members and other qualified persons shall undergo the necessary trainings and, thereafter, shall
be deputized by the City Mayor as Fishery Marshals who shall also assist in the enforcement
of this Fishery Code and whose duties and functions shall be specified in the Executive Order to
be issued by the City Mayor.
Section 8L. 03. Lead Agencies for Enforcement. As provided under EO 240, the
PNP-Maricom, the Philippine Coast Guard and/or other law enforcement agencies shall take the
lead in the enforcement of this Fishery Code in collaboration and coordination with the FARMCs.
Section 8L. 04. Implementing Rules and Regulations. For the proper and effective
enforcement of this Fishery Code, the City Mayor is hereby authorized to issue the necessary
implementing rules and regulations including, but not limited to, the following:
The deputized enforcement officers shall be issued the corresponding Fishery

Marshal or Deputy Fishery Marshals Identification Card.
Operators of fishing vessels desiring or intending to berth in this citys ports shall
allow the inspection by the Deputized Fishery Marshals or other law enforcement
officers of their fishing vessel otherwise the subject vessels shall not be allowed to
berth.
ARTICLE M Final Provisions
Section 8M. 01. Separability Clause. If for any reason, any provision, section or part
of this Fishery Code is declared not valid by a Court of competent jurisdiction or suspended or
revoked by the Sangguniang Panlalawigan, such judgment shall not affect or impair the
remaining provisions, sections, or parts thereof which shall remain or continue to be in full force
and effect.
Section 8M. 02. Applicability. All other matters related to fishery not herein included
or specified shall be governed by the pertinent provisions of existing laws, ordinances, rules and
regulations on that matter.
Section 8M. 03. Repealing Clause. All fishery ordinances, rules and regulations, or
parts thereof, in conflict with, or inconsistent with any provisions of this Fishery Code, are
hereby repealed, amended or modified.
CHAPTER IX EQUIPMENT RENTAL CODE
Section 9A. 01. Title. This chapter shall be known as the Equipment Rental Code of
the City of Puerto Princesa.
Section 9A. 02. Scope. This Equipment Rental Code of Puerto Princesa City shall
govern the levy or imposition of all charges and other fees for the rental of heavy equipment
owned by the City Government as well as the rules and regulations for the use thereof and other
purposes.
Section 9B. 01. Policy. The City government of Puerto Princesa owns various heavy
equipment. It shall now be the policy of the City Government to maximize the services of these
equipment in prosecuting infrastructure projects by administration. However, if these heavy
equipment are not utilized by the City Government of Puerto Princesa, it may be rented or leased
out to other government agencies or entities and duly licensed contractors doing business in the
city of Puerto Princesa.
Section 9C. 01. Definition. As used in this Article, the term:
Air Compressor a set of electrical motor, air compressor and tank used to store
compressed air for varied purposes.
Backhoe/Excavator A machine with a bucket rigidly attached to a hinged stick on the
boom and is drawn towards the machine during excavation, loading and lifting operations.
Bulldozer A crawler mounted tractor usually with endless link treads and having a
vertical metal dozer attached to a rigid frame in front for moving earth and rocks, used specially
to clean or grade land surface.
Compactor A machine for crushing or compacting materials.
Concrete Cutter A self propelled machine with an adjustable rotating blade for cutting
concrete.
Dump Truck A motor-driven truck that has a dump body and is designed especially for
the transportation of heavy bulk materials such as sand, gravel and rock.
Farm Tractor A machine used to tow farm implements for field preparation and post
harvest equipment.
Grader a machine used for grading, spreading/levelling and shallow excavating usually
having an adjustable blade for pushing materials.
Loader a machine that carry, scoop and picks up loose materials and loads it upon a
vehicle.
Mechanic Service Truck A mobile workshop truck equipped with tools and equipment
for repair and service of construction equipment and vehicle.
Road Roller a machine equipped with heavy wide smooth rollers for compacting roads
and pavements.
Tanker An elliptical reservoir mounted on a wheeled frame designed to transport liquid
in bulk.
Trailer a transport equipment attached to a truck or tractor purposely to be loaded with
various materials or heavy equipment to be transported to a construction site or any other area.
Truck Tractor A motor driven truck used to tow trailer.
Welding Machine A machine either electrical or engine driven for a welding purpose.
ARTICLE D Equipment Rental Fees
Section 9D. 01. Imposition of Fees. There shall be collected the following equipment
rental fees:
RENTAL FEE.
1] Earth Moving Equipment:
a) Bulldozer, Track type
1.
Komatsu Bulldozer
225 BHP, Model D-85-A
3,711.00
2. Hitachi Bulldozer
Model DX 175
3,311.00
3. Shantui Bulldozer
Model TY 220
3,001.00
4. Caterpillar Bulldozer
200 BHP, Model D7G
3,530.00
b) Road Grader Motorized

1. Mitsubishi Grader Model MG 330
1,491.00
2. China Grader, Model PY 160C
1,425.00
3. Komatsu Grader
Model GD 37-5H
575.00
c) Wheel Loader
1. Komatsu Loader, Model WA 400-1
2,128.00
2. Komatsu Loader, Model WA 100-1
1,470.00
3. Hitachi Loader, Model LX-100-3
1,691.00
4. China Loader, Model ZL-50C

5. International Harvester
Loader Model 515
d) Excavation Equipment
1,782.00
1,030.00
4. Hitachi Excavator, Track Type

Model Ex-200-5
2,372.00
2. John Deere Backhoe/Loader

Wheel Type, Model JD 310G
1,863.00
2] Compctor Equipment:
a)
b)
Self Propelled Single

Drum Vibratory
1.Vibromax Compactor Model VM106D
2,271.00
2.Vibromax Compactor Model VM106
2,271.00
3.Diamond Compactor Model RS186
2,271.00
4.China Compactor Model YZ12/CA30
1,494.00
Self Propelled Double Drum

Static
1. Watanabe, Model WTO-82
417.00
c) Self Propelled Rubber tire

Static
1. Watanabe, 7 wheel Pneumatic Model WP15WE
884.00
3] Hauling Equipment:
A) Truck Tractor with low Bed, Trailer
Isuzu, 10 wheeler , 390 BHP
1) Within City Proper (Fix Rate
4 hrs. minimum,
Model EXZ215)
1,500.00
2) Within Puerto Princesa City

(Single Trip Basis,
25 Kms. Radius)
9,000.00
3) From City proper to all points of Palawan
4.25/ton/km
plus 50%return trip
B) Waster Tanker
1) Isuzu Water Tanker
12,000 ltrs. 275 BHP
Model CXG17
2) GMC Water Tanker
8,000 ltrs. Model CAT 3208
1,520.00
869.00
C) Dump Truck
1) Isuzu, 10 wheeler, 320 BHP
Model V10SS
1,382.00
2) STEYR, 10 wheeler
Model S1491
1,225.00
3) Hino, 6 wheeler
1,088.00
NOTE: A ten percent (10%) surcharge shall be imposed for on/off the highway road.
4] Farm Tractor
1) Golden Harvest Wheeled Tractor
(4x4) without implements,
Model SHG654
396.00
5] Special Support Equipment

1) Mechanic Service Truck with gas/
Diesel welding machine Isuzu
Model GH11
3,184.00
2) Welding Machine, diesel engine

Driven, Kubota 250 amperes
300.00
3) Welding Machine, electric

Driven, Hitachi AC/DC
Output,300 amperes Model
300TX
212.00
4) Concrete Cutter, Gasoline

Engine driven, 14 blade 7HP
356.00
NOTE : Rental rate per hour excludes fuel, but includes labor of operator on regular time.
Section 9D. 02. Time of Payment. The fee for the rental of heavy equipment shall be
paid to the City Treasurer or his duly authorized representative before the signing of the lease
contract and prior to the release of the heavy equipment from the City Government Motor Pool.
ARTICLE E Administrative Provisions
Section 9E. 01. Policy Objectives. Prior to the negotiation and signing of a lease contract,
the following must be strictly observed:
A] There shall be a lease agreement to be executed between the lessee and the lessor
represented by the City Mayor of the City of Puerto Princesa to be rarified by the Sangguniang
Panlungsod; Provided, however, that a certification from the City Engineer for the availability of
the said equipment shall form part of the supporting documents.
B] The Notice of Award to Proceed of an infrastructure project must form part of the
documents to be presented by the contractor.
C] The insurance coverage on the heavy equipment to be rented out shall likewise form
part of the supporting documents.
D] The City Mayor shall recommend such additional guidelines for the effective
implementation of this Article subject to the approval of the Sangguniang Panlungsod.
E] The City Mayor of the City of Puerto Princesa is authorized to negotiate and enter into
contract on the per project basis as provided for by Article 86, sub-section (VI) of the rules and
Regulations Implementing the Local Government Code of 1991 to be ratified by the Sangguniang
Panlungsod.
CHAPTER X CITY FISH PORT
Section 10A. 01. Title This Chapter shall be known and cited as the Puerto Princesa
Fish Port Complex.
Section 10A. 02. Scope The existing City Fish Port located at Barangay Matahimik
which is the central loading and unloading station of all fish and other marine products shall
henceforth be referred to as the Central Fish Port and the fish port at Barangay Mangingisda,
Macarascas, Bagong Sikat, Bahile, Bancao-bancao, Sta. Lourdes, Tagburos and Cabayugan shall
be referred to as the Feeder Fish Ports.
ARTICLE B Objectives
Section 10B. 01. Objectives. The main objectives of this ordinance is to provide
fisherfolks specific areas for the unloading and loading of fishery products to rationalize
producer, middleman, consumer pricing, to provide not only systematic and sanitary facilities for
fish/marine trading, but also processing and storage facilities and finally to promote and enable
the sustainable development of the fishing industry in the city.
ARTICLE C Definition OF Terms
Section 10C. 01. As used in this Ordinance:
a) ACCREDITION FEE - The fee collected yearly from the legitimate fish port
lessees who occupy space/land at the fish port.
b) ARRASTRE FEE The amount charged to a corporation/partnership authorized
under this ordinance to handle cargoes on the wharf or between the
establishments of the consignee.
c) BERTHING FEE The amount charged/levied on a vessel utilizing the pier or
quay of the Puerto Princesa City Central or Feeder Fish Ports.
d) ENTRANCE FEE The fee collected from the owner of vehicle entering the
fish port premises.
e) FUEL CONVEYANCE FEE - The fee collected from fuel supplier who is
authorized to convey/sell fuel and oil inside the fish port on a per liter basis.
f) ICE CONVEYANCE FEE The fee collected form the ice
producer/supplier/dealer who sells ice inside the port on a per block basis, or
produces inside but sells outside the fish port premises.
g) LAND RENTAL Amount collected monthly from port facility lessees who
occupy land at the fish port on a per square meter basis.
h) MARKET
TRADING
FEE
The
fee
collected from the
supplier/producer/broker who trades fish and other marine products at he market
hall of the port without a leased area therein.
i)
PARKING FEE The fee collected from the owner of vehicles parking inside
the fish port premises.
j)
PRIVATE FISH PORTS Fish ports authorized under specific conditions by

this Ordinance to be exclusively used by the owner/builder for its own private or
commercial endeavor.
k) SPACE RTENTAL Amount collected monthly from port facility lessees who
occupy space at he fish port on a per square meter basis.
l)
TERMINAL FEE ( FOR PASSENGERS) The amount charged on

disembarkation of passengers from ports other than the fish port complex, or
embarkation of passenger on a per person basis.
m) TRANSHIPMENT FEE The amount charged against the fish producer or

supplier who tranships fish or other marine products to a destination outside the
fish ports, or from a fish trader/viajero with fish and other marine products from
any other origin bought directly from the fish producer to be transported to an
ultimate destination on a per kilogram basis.
n) UNLOADING FEE the fee charged against the fish producer or supplier who
unloads fish and other marine products at he port for auction or sale on a per
kilogram basis.
o) WATER CONVEYANCE FEE The fee collected from buyers of water from
fish port facility on a per liter basis.
p) WHARFAGE FEE The amount charged against the cargoes of a vessel
engaged in trade other than fish or marine products based on weight, measure or
value received and/or discharged by such vessel.
ARTICLE D Collection of Port Revenues
Section 10D. 01. To generate revenue for operational and maintenance costs, the City
Government through the management , shall charge the following:
Type of Fee
Amount
a) Unloading Fee
P 0.25/kg
b) Market Trading Fee

c) Transhipment Fee
d) Ice conveyance fee
Fish Producers
0.25/kg
0.25/kg
Traders buying directly

from producers and
distributing outside the
locality.
1.00/block
2.00/block
e) Entrance/Parking fees :
1) Heavy vehicle
2) Light vehicle
3) Jeep/Car
4) Motorcab/Pedicab
f) Berthing Fee:
1) Commercial vessel
2) Municipal Vessel
Fish Brokers/Buyers
Clients who sell ice

inside the port premises
Clients who sells ice
outside the port premises
Owners of transport
vehicles entering the
parking area at the port.
15.00/unit
10.00/unit
6.00/unit
2.50/unit
25.00/unit/day Owners of vessel

10.00/unit/day
5.00
will be added to the initial fee
for every succeeding berthing day,
e.g. 1 st day P25.00; 2nd day P30.00
3 rd day P35.00, etc.
g) Accreditation Fee
100.00/client
h) Rentals :
1) Space rental
2) Land rental
70.00/sg.m./mo. Port Lessees

60.00/sq.m./mo. Port Lessees
Wharfage Fee:
1) Rice, corn, sugar, fruits
vegetables, spices
2) Copra, palay, etc.
3) Sweet potato/cassava
4) Cement
5) Fertilizers/Feeds
6) Softdrinks
7) Beer/hard drinks
8) Scrap/heavy materials
9) Livestock
For duly accredited

Clients
i)
j)
Terminal Fee
k) Arrastre fee
1.00/sack
1.00/sack
1.00/sack
1.00/bag regular
1.00/sack
1.00/case
1.00/case
1% of declared value
1% of declared value
3.00/passenger
20% of gross receipts/cargo handled
Section 10D. 02. The Puerto Princesa City Fish Port Complex may be used by
commercial fishing vessels without prejudice to other fishery vessels who wish to avail of the
port facilities.
ARTICLE E Fish Port Committee
Section 10E. 01. Fish Port Committee. There shall be a fish port committee composed
of :
Chairman - City Administrator
Member Sangguniang Panlungsod Member ,Chairman,
Committee on Food Agriculture and Fisheries
3. Member Sangguniang Panlungsod Member , Minority Floor Leader
4. Member City Treasurer or his duly authorized representative
5. Member City Legal Officer or his duly authorized representative
6. Member City Health Officer, or his duly authorized representative
7. Member City Planning Officer or his duly authorized representative
8. Member Port Superintendent
9. Member President of the duly organized Fish Port Traders Association in the City
The member of the Committee shall serve without compensation for a term of at least one
(1) year.
1.
2.
Section 10E. 02. Duties and Responsibilities of the Fish Port Committee:
1. To lease out vacant land or space in the Fish Port Complex, subject to the rules
and regulations prescribed in the Ordinance;
2. To conduct the drawing of lots or opening of bids for the lease of vacant land or
space in the City Fish Port Complex and to certify to the City Mayor the result
thereof.
3. To re-group or re-arrange such stalls as maybe necessary for the efficient and
sanitary operation of business in the Fish Port Complex;
4. In an advisory capacity, to study all phases of Fish Port matters and to submit
comments and recommendations thereon to the City Mayor, for his information
and to furnish copies thereof to the Sangguniang Panlungsod.
ARTICLE F Private Fish Ports
Section 10F. 01. Private fish ports as defined under Section 10C.01(J) already operating
prior to the enactment of this ordinance may continue to operate subject to the approval of the
Management Committee and availment of a Mayors Permit. Private fish ports operating by
virtue of the immediately preceding sentence shall be exempt from payment of the fees
enumerated in Section 10D.01, except for the fees in letters (a) Unloading Fee (b) Market Trading
Fee and (c) Transhipment Fee
ARTICLE G Prohibition
Section 10G. 01. For purposes of strict implementation of this Ordinance to avoid
possible incidents of poisoning, contamination and the like, loading and unloading of marine and
fishery products in any area or place within the City of Puerto Princesa, other than the prescribed
and/or authorized fish ports, is strictly unlawful and prohibited.
ARTICLE H Port Superintendent
Section 10H. 01 Duties and Responsibilities The City Mayor shall appoint one (1)
Port Superintendent in the Fish Port Complex who shall be under the immediate supervision of
the City Administrator and shall be responsible for the general management and utilization of the
Fish Port Complex facilities and the implementation of the objectives of the facility. The Port
Superintendent shall also be responsible in accrediting vessels allowed to dock in the fish ports.
ARTICLE I Port Personnel
Section 10I. 01. The City Fish Port Complex shall be manned by the following
personnel:
1. The Central Port :
a) Port Superintendent
b) Administrative Officer
c) Four (4) Collectors
d) Two (2) Administrative Clerks
e) Three (3) Guards
f) Two (2) Utility Workers
2. The Feeder Fish Port of Barangays Mangingisda, Macarascas, Bagong Sikat,
Bahile, Bancao-bancao, Sta. Lourdes, Tagburos and Cabayugan :
a) One (1) Collector for each Barangay
b) Two (2) Guards for each Barangay
c) One (1) Utility Worker for each Barangay
ARTICLE J Penalty Clause
Section 10J. 01. Any person found violating any provision of this Ordinance shall be
administratively fined, as follows:
a) First offense shall be liable for payment of an administrative fine of One
Thousand Pesos (P1,000.00)
b) Second offense shall be liable for payment of an administrative fine of Three
Thousand Pesos (P3,000.00
c) Third offense shall be liable for payment of an administrative fine of Five
Thousand Pesos (P5,000.00) and cancellation of the permit to operate or license
to operate.
If the violators refuse to pay the administrative fine, an appropriate charge shall be filed
against him in court and he shall be liable for an imprisonment of not less than ten (10) days and
not more than thirty (30) days or a fine of not more than Five Thousand Pesos (P5,000.00) or both
such fine and imprisonment at the discretion of the court, plus the corresponding suspension or
cancellation of his permit or license to operate.
ARTICLE K Creation of Fish Port Complex
Special Account
Section 10K. 01. There shall be created a special account in the General Fund of the City
to be known as the Fish Port Special Account. All revenues from fees, collections and fines shall
accrue to the Fish Port Special Account and shall be utilized solely for the operations of the Fish
Port Complex.
CHAPTER XI CITY TOURISM CODE
Section 11A. 01. This chapter shall be known as the TOURISM CODE OF PUERTO
PRINCESA CITY (2008).
Section 11A. 02. Scope This Tourism Code of Puerto Princesa City (2008) shall
govern the licensing and regulatory power over the operations and maintenance of resorts, hotels,
tourist inns, apartment hotels, professional congress organizers and travel agencies in the City of
Puerto Princesa.

Section 11B. 01. Policy It is hereby declared the policy of the City of Puerto Princesa
to balance conservation and development, maintain ecological integrity, and protect its cultural
heritage through the promotion of sustainable tourism.
Section 11C. 01. Definition For purposes of this code, the following shall mean:
a) APARTMENT HOTEL (APARTEL) Any building or edifice containing independent
and furnished or semi-furnished apartments regularly leased to tourists and travelers for
occupancy, on a long-term basis and offering cooking facilities to its tenants.
b) ASSOCIATION An organization of persons/entities having the subject and promotion
of tourism as a common interest.
c) CITY Refers to the City of Puerto Princesa.
d) CONVENTION Any gathering for the purpose of exchanging or disseminating views,
technical expertise, experiences, knowledge, skills, information, policies or any other
related activity.
e) COUNCIL Refers to the City Tourism Council.
f) FIRM/ESTABLISHMENT Refers to any legitimate commercial entity that is engaged
in the business of tourism.
g) HOTEL Means the building, edifice or premises or a completely independent part
thereof, which is used for the regular reception, accommodation or lodging of travelers
and tourists and the provision of services incidental thereto for a fee.
h) INBOUND TOUR Means a tour to or of the Philippines or any place within the
Philippines.
i)
INN A lodging establishment catering to transients which does not meet the minimum
requirements of an economy hotel.
j)
LICENSE Shall mean the privilege or the authority granted by the Office of the City
Mayor to own, operate and maintain a tourist-related establishment and or facility
covered by this ordinance.
k) MOTORIST HOTEL (Motel) Any structure with several separate units, primarily
located along the highway with individual or common parking spaces, where motorists
may obtain lodging and , in some instance, meals.
l)
OFFICE Refers to the City Tourism Office.
m) OUTBOUND TOUR Means a tour to or any other place outside the Philippines.
n) PENSION A private or family-operated tourist establishment regularly catering to
tourists and/or travelers, containing not more than twelve (12) independent lettable rooms
where meals are provided for guests.
o) PROFESSIONAL
CONGRESS
/
EXHIBITION
/
SPECIAL EVENTS
ORGANIZER Shall mean an entity which may either be a sole proprietorship,
partnership or corporation, extending to individuals or groups such services pertaining to
management, organization and or conduct of conventions, congresses, seminars,
symposia, exhibitions and other special events and/or activities.
p) RESORT Any place situated and anchored on a natural setting such as rivers, lakes,
mountains, beaches, hillside, or bayside offering food, accommodation, and nature-based
activities and recreational facilities for a fee.
q) RESTAURANT Any commercial establishment offering to the public meals, beverages
and drinks.
r) SHOP - A retail establishment offering specific lines of goods and services.
s) SPORTS AND RECREATIONAL FACILITIES - These includes swimming pools,
bowling lanes, tennis courts, pelota or squash courts, golf courses, riding range,
aquatic/water sports facilities, fishing, water skiing, and similar facilities forming part of
a property.
t)
SOUVENIR SHOP Any licensed commercial establishment which can be either be a

single proprietorship, partnership or corporation offering souvenir item or handicraft.
u) TOUR AGENCY A commercial entity licensed by the City to extend services

pertaining to packaging, organizing, handling and conduct of tours, arrangements of
booking for transportation, accommodation, tour guides, and other related services
incidental for the conduct of said tours.
v) TOUR GUIDE An individual licensed by the City to guide tourists for a fee.
w) TOURIST TRANSPORT OPERATOR An entity that may either be a single
proprietorship, partnership or corporation extending to individuals or groups such
services pertaining to tourist transportation.
x) TRAVEL AGENCY A commercial enterprise where a traveler can secure information
and expertise, get partial or impartial counseling, and make arrangements to travel by air,
sea or land to any point in the world.
y) TRAVEL AND TOUR AGENCY A licensed commercial entity extending services
pertaining to tours and its various components, and travel arrangements to any point in
the world.
ARTICLE D General Administrative Provisions
Section 11D. 01. City Tourism Office The City Tourism Office shall process and
recommend to the City Mayor for approval the application of any person, partnership or
corporation or other entity to maintain, operate to engage in the business of, or related to, tourism
within the territorial limits of Puerto Princesa. The objectives of this provision are:
a) To ensure the proper development of tourist and hospitality industries bearing in mind
the interest of the community and the economic implication of such;
b) To establish the City Tourism Office as the body to administer and carry out the formal
requirements of the code and be responsible to the City Mayor to monitor and make
policy adjustments to meet the ongoing needs of the public and the industry.
c) To provide a flexible system with as little formality or legal technicality as may be
practicable for the administration of this code.
d) To provide a legislative framework which will minimize the abuse of this code.
ARTICLE E Accommodation Establishments
Section 11E. 01. Classification of Accommodation Properties For purposes of
registration and licensing, all commercial temporary accommodation properties shall be classified
into the following categories:
A. Hotels
a) Deluxe Class
b)
c)
d)
e)
B.
C.
D.
E.
F.
First Class
Standard Class
Economy Class
Budget Class
Tourist Inn
Apartment Hotel (Apartel)
Motorist Hotel (Motel)
Pension House
Homestay
ARTICLE F Registration and Mayors Permit
Section 11F. 01. Registration No person, natural or juridical shall keep, manage or
operate any building edifice or premises or a completely independent part thereof, for the purpose
of engaging in the business of or related to tourism without first having been issued a certificate
of registration and a mayors permit to operate a such by the City Mayor. Such application for
registration and mayors permit shall be processed in accordance with the procedures in the code.
In this connection, all tourism activities in Puerto Princesa or any entity violating this provision
shall be subjected to the penalties herein provided.
Section 11F. 02. Validity of Certificate of Registration The certificate of registration
shall be applied with the office once, at the start of operation of the business. It should be
reapplied for if the business has ceased operations for at least six (6) months or if its Mayors
Permit has been revoked for some reason. The business establishment shall only pay the
registration fee once, unless it has filed for reapplication for reasons cited above.
Section 11F. 03. Condition to be Satisfied to Merit Issuance of Certificate of
Registration and Mayors Permit No certificate of registration and Mayors Permit as a
tourism-related business shall be issued unless the applicant has passed all the conditions
provided in this code, the Fire and the Building Codes and other city ordinances.
Section 11F. 04. Recommendation by the Office If in the opinion of the Office, the
applicant has satisfactorily complied with the requirements prescribed for the business for which
registration and Mayors Permit are applied for, the Office shall recommend to the City Mayor
the issuance of the certificate of registration and Mayors Permit to operate as a tourism-related
business upon payment of the registration fees prescribed in this code and its Implementing Rules
and Regulations.
Section 11F. 05. Mayors Permit Subject to Condition The Mayors Permit
to be issued by the City Mayor shall contain conditions it may impose on the applicant.
Section 11F. 06. Transfer of Certificate of Registration and Mayors Permit
No owner or operator shall transfer or alienate in any other manner, the certificate of registration
and Mayors Permit of the property without the prior approval of the Office. It shall likewise be
notified of any transfer of ownership in majority interest in outstanding capital stock of a
property.
Section 11F. 07. Registration Fee for Accommodation Property - The following
schedule of registration fees shall be collected from applicants who have complied with the
requirements:
1) Hotel :
a) Deluxe Class
b) First Class
c) Standard Class
d) Economy Class
e) Budget Class
f) Tourist Inn
g) Apartment Hotel (Apartel)
h) Motorist Hotel (Motel)
i) Pension House
j) Homestay
P 10,000.00
8,000.00
5,000.00
3,000.00
3,000.00
2,500.00
2,500.00
2,500.00
2,000.00
2,000.00
Section 11F. 08. Transfer Fees The transfer fee for the issuance of a new certificate
of registration shall be for the same amount fixed under Section 11F.07 of this code for the class
of property being transferred.
Section 11F. 09. Display of Certificate of Registration and Mayors Permit The
certificate of registration and Mayors Permit of the property shall be displayed in a conspicuous
place in the public part of the establishment.
Section 11F. 10.
Annual Supervision Fee for Accommodation Property The
following schedule of annual supervision fee shall be collected from applicants who have
complied with the requirements:
1) Hotels:
a) Deluxe Class
b) First Class
c)Standard Class
d) Economy Class
e)Budget Class
f)Tourist Inn
g)Apartment Hotel (Apartel)
h)Motorist Hotel (Motel)
i)Pension House
j)Homestay
1,500.00
1,200.00
1,200.00
1,000.00
1,000.00
800.00
800.00
800.00
600.00
600.00
Section 11F. 11. Annual Supervision Fee on Tourism Related Establishment (TRE)The following schedule of annual supervision fee shall be collected from tourism-related
establishments which are not part or located inside or within a hotel:
1) Restaurant, panciterias and other dining
establishments
2) Cafes, cafeterias, coffee shops, ice cream
And other refreshment parlors, soda fountain
Bars
3) Karaoke and sing-along bars
4) Souvenir shops
5) Carinderias
6) Other tourism-related establishment
P500.00
475.00
450.00
425.00
400.00
375.00
Section 11F. 12. Grounds for the Imposition of Fines/Suspension/Cancellation of

Registration and/or Non-Renewal of Mayors Permit Any of the following acts, omission or
offense shall be sufficient ground for the imposition of fine / suspension / cancellation of the
certificate of registration, grant or renewal of Mayors Permit:
Making any false declaration or statement, or making use of any such declaration or
statement or any document containing fraud or any act of misrepresentation for the purpose of
obtaining the issuance, grant or renewal of any certificate of registration or Mayors Permit.
a) Failure to comply with or to contravene any of the conditions set forth in the Mayors
Permit.
b) Failure to meet the standards and the requirements for the operation of the property, or
prescribed in these rules.
c) Serious physical injury or loss of life of any guest due to the fault or negligence of any
official or employee of the property.
d) Allowing or permitting the property, including any of its facilities to be used for illegal,
immoral or illicit activities.
e) Violation or non-compliance with any of the provisions of these rules and circulars
issued by the Office.
ARTICLE G Resorts
Section 11G. 01. Kinds of Resorts Resorts may be categorized as beach resort
(located along the seashore), inland resort (located within the town proper or city ), island resort
( located in natural or man-made island within the waters of the Philippine Archipelago), lakeside
or riverside resort (located along or near the bank of a lake or riverside) and mountain resort
(located on or near a mountain or hill).
Section 11G. 02. Classes of Resorts For purposes of registration and licenses
resorts shall be classified as follows :
a)
b)
c)
d)
Class AAA
Class AA
Class A
Special Interest Resort
Section 11G. 03. Application for Registration Any person, partnership, corporation
or other entity desiring to establish, maintain and/or operate a resort shall accomplish in
quadruplicate and file with the Office the application for registration prescribed for such purpose.
Section 11G. 04. Supporting Documents to be Submitted with Application Unless
otherwise indicated in the form the application shall be accompanied by two (2) copies of the
following documents :
a) In case of corporation or partnership, a machine copy of the Articles of
Incorporation, By-Laws or Articles of Partnership duly registered with the
Securities and Exchange Commission and Business Name Certificate.
b) In case of single proprietorship, Business Name Certificate and Amendments
thereof, if any.
c) Applicants latest income tax return and audited financial statements, such as
profit and loss statements and balance sheets for the preceding year of its
operation (not applicable for new resorts)
d) A list of all the names of all officials and employees and their respective
designations, nationalities and home addresses; for alien personnel valid
visa from the Bureau of Immigration and Deportation and the proper permit
from the Department of Labor and Employment shall be submitted.
e) Annual General Liability issuance for guests in the amount of not less than the
following :
1)
2)
3)
4)
Class AAA
Class AA
Class A
P 100,000.00
50,000.00
20,000.00
20,000.00
f) Schedule of current room rates.

Section 11G. 05. Issuance of Certificate of Registration and Mayors Permit If the
applicant has satisfactorily complied with the requirements, the Office shall recommend to the
City Mayor the issuance of the Certificate of Registration and Mayors Permit in favor of the
applicant.
Section 11G. 06. Validity of Certificate of Registration and Mayors Permit The
certificate of registration of the resort shall be applied with the Office only once at the start of the
operation of the resort. It shall only be reapplied for if the resort has ceased operations for at least
six (6) months or if its permit has been revoked for one reason or another. The resort shall only
pay the registration fee once unless it has filed for reapplication for reasons cited above. The
permit to operate the resort issued by the City Mayor shall be good and valid for a period of one
(1) year from the date of issue, unless sooner revoked.
Section 11G. 07. Registration Fees The following schedule of fees shall be
collected from the applicant that have complied with the requirements for registration of a resort:
a)
b)
c)
d)
Class AAA
Class AA
Class A
8,000.00
5,000.00
3,000.00
1,500.00
Section 11G. 08. Annual Supervision Fee The annual supervision fee shall be
collected from owner/operator of resorts as follows:
a) Class AAA
b) Class AA
c) Class A
d) Special Interest Resort
1,500.00
1,200.00
800.00
500.00
Section 11G. 09. Renewal of Mayors Permit Application for renewal of Mayors
Permit shall start on February 1 and extended to February 28 of the year of expiration.
Section 11G. 10. Documents to be Submitted for the Mayors Permit - The
application for the renewal of the Mayors Permit shall be supported by the following documents:
a) A copy of the amended Articles of Incorporation or Articles of Partnership and
By-Laws, if applicable.
b) The list and information sheets of additional personnel, if any or change in the
manpower complement.
c) Latest Income Tax Return and audited financial statements.
d) A copy of the Certificate of Registration and the registration fee.
Section 11G. 11. Registration of Other Services Offered by the Resort The
registration of the resort shall include automatically all facilities and services in the resort,
provided that such facilities and services are owned and operated by the resort itself, except the
services of the other sectors of the industry, as specified herein, which should be licensed
independently.
Section 11G. 12. Requirement for the Transfer of Certificate of Registration and
Mayors Permit The issuance of the Certificate of Registration and Mayors Permit is a matter
of privilege and may be issued only to qualified applicants. Accordingly, no owner or operator
shall transfer or alienate in any other manner the Certificate of Registration and the Mayors
Permit of the resort without prior approval of the Office.
Section 11G. 13. Display of Certificate of Registration and Mayors Permit - The
Certificate of Registration and Mayors Permit shall be displayed in a conspicuous place in the
resort according to its class and Mayors Permit.
Section 11G. 14. Penalty for Failure to Remedy the Defects If the resort
management fails to remedy the defects or deficiencies noted, the Office shall recommend to the
City Mayor the imposition on the resort of an administrative fine of a minimum of One Hundred
Pesos (P100.00) foe every day of delay in complying with its directives, but in no case the fine
should exceed the sum of Five Thousand Pesos (P5,000.00). Provided, that where the maximum
fine imposable under this section has been reached and the resort management has continuously
failed to rectify the defects or complete the deficiencies noted, the City Mayor may revoke or
suspend the certificate of registration and permit of the resort for such period as may be justified
under the circumstances.
Section 11G. 15. Grounds for the Imposition of Fines/Suspension/Cancellation
and/or Non-Renewal of Mayors Permit Any of the following acts, omission or offense shall
be sufficient ground for the imposition of fines/suspension/cancellation or non-renewal of any
certificate of registration or Mayors Permit :
a) Making any false declaration or statement or making use of such declaration or statement
or any document containing the same committing fraud or any act of misinterpretation for
the purpose of obtaining the issuance or renewal of any certificate of registration or
Mayors Permit.
b) Failure to comply with any of the conditions set forth in the permit.
c) Failure to meet the standards and the requirements for the operation of the resort, as
prescribed in the rules.
d) Serious physical injury or loss of life of any guest due to the fault or negligence of any
official or employee of the resort.
e) Allowing or permitting the resort, including any of its facilities to be used for illegal,
f) Violation of or non-compliance with any of the provisions of these rules and circulars
issued by the Office.
ARTICLE H Travel and Tour Agencies
Section 11H. 01. Who may apply for a Mayors Permit The following may apply
for a Mayors Permit as a Travel and Tour Agency :
a) A resident Filipino citizen.
b) Partnership organized under the laws of the Philippines, with at least 60% of the capital
owned by Filipino citizens.
c) Corporations organized under the law of the Philippines, with at least 60% of its
subscribed common or voting shares of stocks owned by Filipino citizens and the
composition of its Board of Directors is at least 60% Filipinos.
Section 11H. 02. Supporting Documents to be Submitted with the Application
Application to operate as a Travel and Tour Agency shall be supported by documents to be
submitted as follows :
a) In case of partnership or corporation, a copy of the registration of the business name with
the Securities and Exchange Commission.
b) If a sole proprietorship, a copy of the registration of the business name with the Bureau of
Domestic Trade together with the owners statement of assets and liabilities.
c) Two- year projected financial statements to reflect among other things, a minimum
working capital of P500,000.00.
d) Surety bond in the amount of at least P200,000.00 regardless if it is an inbound tour
operation or outbound operation, issued by a duly accredited bonding company in favor
of the City of Puerto Princesa and conditioned to answer for any and all liabilities
resulting from or incurred in the course of travel and tour operation in accordance with
the findings and resolution of the Office which shall be valid for a period of one (1) year
from the date of the issuance of license.
e) Complete list of personnel including tour guides and travel representatives, if any
together with one (1) 1x1 photo of each, their corresponding Personal Information
Sheet, and a notarized certification from the General Manager that they have no criminal
record.
f) For alien personnel, valid visa from the Commission on Immigration and Deportation and
the proper permit from the Department of Labor and Employment.
g) Contract of lease of the office space intended for the use of the agency, which office
space shall be at least sixteen (16) square meters in area.
h) Board of Directors resolution designating the person authorized to sign and transact
business with the Department in behalf of the applicant.
Section 11H. 03. Validity of the Mayors Permit The Mayors Permit duly issued
upon payment of the fee on the amount of One Thousand Pesos (P1,000.00) shall be valid until
the 31st day of December.
Section 11H. 04. Supporting Documents to be Submitted for the Annual Renewal
of the Mayors Permit Travel and tour agencies shall be required to submit the following
documents upon renewal :
a) A copy of amended Articles of Incorporation or Articles of Partnership and By-Laws, if
applicable.
b) The list and information sheet of additional personnel, if any, or change in the manpower
complement of the agency.
c) Proof of renewal of surety bond, valid for one year from the date of issuance of the
Mayors Permit.
Section 11H. 05. Prior Approval Required for the Transfer of Mayors Permit The
Mayors Permit is a matter of privilege and may only be issued to qualified applicants.
Accordingly, no travel or tour agency shall transfer or alienate in whatever manner its Mayors
Permit without prior approval from the Office.
Section 11H. 06. Documents to Support Application for Mayors Permit All
certifications, affidavits, documents or other papers as may be required by the Office to support
the application for Mayors Permit to engage in the business of travel and tour agency shall be
signed by the Chief Executive Officer/Manager or any person named in the board resolution or
person designated in its By-Laws authorized to sign the resolution.
Section 11H. 07. Display of Mayors Permit The Mayors Permit shall be displayed
at a conspicuous place in the public part of the travel and tour agency.
Section 11H. 08. Tourism Activities All tourism activities in Puerto Princesa City
should be handled solely by local licensed Tour and Travel Agencies. In this connection, it shall
be unlawful for other agencies outside of Puerto Princesa to engage in the business without
having been affiliated with accredited or licensed travel agencies.
Section 11H. 09.
Grounds for the Imposition of Fine/Forfeiture of
Bonds/Suspension/Cancellation of the Certificate of Registration and/or Non-Renewal of
Mayors Permit Any of the following acts, omission or offenses shall be sufficient ground for
the cancellation of the certificate of registration, non-renewal of Mayors Permit and/or forfeiture
of bond :
a) Failure to renew the permit within the period required under this code or non-compliance
with the requirements provided under this code.
b) Fraudulent representation, written or oral by the Chief executive officer/manager of the
agency for the purpose of securing issuance of any license under these rules.
c) Gross and evident bad faith in dealing with clients/fraudulent solicitation of business.
d) Employment or hiring of tour guides who are not holder of a licensed issued by the City
mayor, including working visa and work permit in the case of a non-Filipino employee,
whether contractual or permanent.
e) Opening of any branch without prior approval of the Office.
f) Non-settlement of account and /or non-remittance of collection to the carrier of their coagencies, or any agency of the government of any individual within the period prescribed
by law or by the rules and regulations and circular of the Office.
Section 11H. 10. Penalty for Engaging in the Business of Tour, Travel or Tour and
Travel Agency without License Any entity not licensed by the city who engages in the tour,
travel or tour and travel business shall be subject to administrative fines and penalties to be
imposed by the city in the amount of not less than Five Thousand Pesos (P5,000.00) or
imprisonment of not more than one (1) year, or both, without prejudice to prosecute under other
applicable laws, rules and regulations.
ARTICLE I Tour Guides
Section 11I. 01. Classification of Tour Guides - Tour guides shall be classified as
follows :
a) Specialist Guide a tour guide who is specially competent in a particular
subject or field such as art, botany, architecture, nature interpretation, etc.
b) Courier Guide a guide who is authorized by a travel agency or tour operator
to tour a party and facilitate its travel and land arrangement and who is also
competent to act as local guide.
c) Local Guide a guide who is competent to conduct tours I a given area or
locality.
Section 11I. 02. Requirements for Issuance of License An applicant for a license as
tour guide shall submit the following :
a) Proof that the applicant has passed a seminar for tour guides duly conducted by the city
or other agencies duly authorized by the city to conduct such seminars.
b) Certificate of good health issued by any duly accredited government physician.
c) Clearance from the National Bureau of Investigation, the local Philippine National Police
and Fiscal Clearance.
d) In the case of alien applicants, proof of employment with the duly licensed agency,
permit to work or registration certificate from the Department of Labor and Employment,
appropriate visa from the Commission on Immigration and Deportation and proof of
reciprocity which shall consist of a certificate by the proper official of the home state of
the applicant to the effect that the law of such land or state allows citizens of the
Philippines to engage in tour guiding there. Home state refers to the country or individual
states within a federal country of which applicant is a citizen or national. Such
certification must be authenticated in accordance with Act 2103.
e) Latest Income Tax Return
f) SSS Clearance
Section 11I. 03. Wearing of Identification Card A tour guide shall wear, while
performing his/her duties, an identification card issued by the City upon the grant of a license at
the cost of Four Hundred Pesos (P400.00).
Section 11I. 04. Grounds for Suspension of License The following shall be
sufficient grounds for the suspension of the license of a tour guide :
a) Any overt act of dishonesty, misrepresentation or misconduct committed against a
member of his/her tour group or against an employer or co-employee.
b) Failure to comply with the requirements of the compulsory wearing of the ID as provided
for in Section 11I.03 hereof.
c) Violation of any of the provisions of this code, circulars and orders of the City.
d) Gross and evident bad faith in dealing with guests/ fraudulent solicitation of business.
e) Serious physical injury or loss of life of any guest due to the fault or negligence of the
tour guides.
f) Encouraging. Allowing or failure to report guests who are engaged in any illegal,
g) Encouraging, allowing or flure to report any violation of environmental laws and
ordinances by guests.
Section 11I. 05. Grounds for Cancellation of License The following shall be
sufficient grounds for the cancellation of the license of a tour guide :
a) Conviction of a crime involving moral turpitude.
b) Conviction more than once of any of the acts enumerated in Section 11I.04
Section 11I. 06. Prohibition No individual shall engage in the business of tour
guiding without first being licensed by the City. Any person violating or causing another to
violate this provision shall, upon conviction of a competent court, suffer the penalty of
imprisonment of not less than six (6) months nor more than one (1) year or a fine of nor less than
One Thousand Pesos (P1,000.00)nor more than Five Thousand Pesos (P5,000.00) or both at the
discretion of the court pursuant to R.A. 7160.Any individual can pursue a complaint and lodge it
with the Office.
ARTICLE J Tourist Transport Operations
Section 11J. 01. Requirements For purposes of registration and licensing the
following are the basic requirements for the operation and maintenance of tourist transport :
a) Registered carrying capacity a tourist transport operator shall only be allowed to apply
for license for the number of units covered by its franchise.
b) Roadworthiness to be able to register every tourist transport must be found roadworthy
upon inspection by the Office in coordination with the Land Transportation Office (LTO)
and shall not, in the case of bus or coaster, be more than ten (10) years old, reckoned
from the year of manufacture, nor more than seven (7) years for a tourist car.
c) Ventilation every tourist transport shall be properly equipped with air-conditioning
units.
d) Fire Fighting Facilities a tourist transport shall be provided or installed with at least
one (1) portable fire extinguisher for the protection of its passengers.
e) Imprint of companys name and logo one sticker of the company name and logo shall be
placed on the tourist transport.
f) Public address system for tourist buses and coasters, a public address system must be
installed.
g) First-aid kit every tourist transport shall be provided with a first-aid kit and an adequate
supply of emergency medicines.
h) Seats every tourist transport shall be provided with clean and comfortable seats.
i)
Space a tourist shall have enough legroom and sufficient storage space.
j)
Garage every tourist transport operator shall provide an adequate garage and repair
shop for the maintenance of its equipment, as well as parking space sufficient to
accommodate all its registered units.
k) Such other requirements as may be promulgated by the Office.

Section 11J. 02. Clearance In case of original and/or transfer of ownership of
tourist transport, the necessary clearance from the City Tourism Office shall be secured prior to
the operation.
Section 11J. 03. Stickers After registration and issuance of license, it shall be
mandatory for all tourist transport to put the office sticker in the front and back windshield of said
vehicles for proper identification.
Section 11J. 04. Mandatory Mayors Permit No person, natural or juridical shall
manage, operate or engage in the business of tourist transport services without first having
secured a valid Mayors Permit to operate the same. Any person who, being operator hereof,
allows the same to be used in transporting tourist without the required Mayors Permit to operate
as such shall also be guilty of an offense under these rules.
Section 11J. 05. Application for Mayors Permit Any person, partnership or
corporation desiring to operate and/or engage in the business as tourist transport operator shall
accomplish in quadruplicate and file with the Office, the application for Mayors Permit
prescribed for such purpose.
Section 11J. 06. Authorized Signatories In the filing of the application for a
Mayors Permit to operate as tourist transport operator, the following shall be considered
authorized to sign said application :
a) In the case of sole proprietorship, the owner thereof.
b) In the case of partnership, one of the partners designated in a sworn certification by all
the partners to sign the application.
c) In the case of corporation, the person named in a board resolution as authorized to sign
the application or person so designated in its By-Laws.
Section 11J. 07. Documents required to Support Application for a Mayors Permit
to Operate as Transport Operator The application shall be accompanied by the following
documents :
a) Business name certificate and all amendments thereto, if any, in the case of simple
proprietorship. In the case of corporation, a certified true copy of the Articles of
Incorporation, in the case of partnership, its By-Laws or Articles of Partnership or
amendments thereto, if any duly registered with the Securities and Exchange
Commission.
b) Proof of ownership or lease over an area adequate to serve as maintenance depot and
garage for all its units.
c) A list of names of all officials and all employees and their respective designations,
nationalities, home address, certified correct under oath by the General
Manager/President.
d) Surety Bond in the amount of One Hundred Thousand Pesos (P100,000.00 for cars, Two
Hundred Thousand Pesos (P200,000.00) for vans, Three Hundred Thousand Pesos
(P300,000.00) for coasters/buses, issued by a duly licensed insurance or bonding
company in favor of the City Tourism Office and conditioned to answer for any and all
liabilities resulting from and incurred in the course of the operation of the tourist
transport.
e) Such other papers or documents as may be required from time to time by the Office.
Section 11J. 08. Documents required to Support Application for Registration of
Vehicles as Tourist Transport The application shall be supported by the following documents :
a) Certificate of inspection by the Land Transportation Office (LTO) for the City Tourism
Office (CTO) registration of the tourist transport.
b) A copy of LTFRB certificate of public conveyance franchise or authorization.
c) A copy of the transport rates as approved by the LTFRB.
d) A compulsory motor vehicle liability in the amount of not less than the following :
1. Third Party Liability P20,000.00 per unit
2. Passenger Accident - P12,000.00 per person
e) Proof of prior approval pursuant to Presidential Decree No. 381.
f) Pictures of the vehicles showing the side, back and front views thereof with the
companys name and logo imprinted at its rear and side, respectively, and,
g) Such other papers or documents as maybe required form time to time by the Office.
Section 11J. 09. Supervision Fee Per Unit Upon approval of the application, an
annual supervision fee per unit shall be collected from the applicant as follows :
a)
b)
c)
d)
e)
f)
Bus
Coaster
Mini-Van
Car
Jeepney
Tricycle
800.00
800.00
600.00
600.00
400.00
200.00
Section 11J. 10. Validity of Mayors Permit The Mayors Permit duly issued to any
transport operator shall be valid for a period of one (1) year from its date of issue until the 31 st of
December of the year of issuance of the license unless sooner revoked for cause by the Office.
Section 11J. 11. Renewal of Mayors Permit. Documents required for Renewal of
Mayors Permit as Tourist Transport Operator The application for renewal of license shall be
supported by the following documents :
a) A copy of the amended or revised Articles of Incorporation or Articles of Partnership and
By-Laws, if applicable, authorizing the continuation of business.
b) The list and information sheets of additional personnel, if any, including any change in
the manpower complement of the company.
c) Renewal of surety bond referred to in Section 11J.o7 (d).
d) Audited financial statements and income tax returns covering the preceding years
operation, provided that if this requirement is not available, the same shall be submitted
not later than April 30 of the current year.
e) A resolution of the Board of Directors authorizing the continuation of business.
Section 11J. 12. Prior Approval for Transfer of Mayors Permit A Mayors Permit
is a matter of privilege and may only be issued to qualified applicants. Accordingly, no tourist
transport operator shall transfer or alienate in whatever manner its permit without prior approval
from the Office. Any transferee shall comply with all the requirements and procedures for the
issuance of a Mayors Permit as prescribed herein.
Section 11J. 13. Transferees Responsibilities The transferee of a Mayors Permit
shall pay the corresponding fee and the new operator, unless otherwise stated (stipulated), shall
not be absolved from any responsibility as to contracts, money claims, damages and other
liability arising out of and in the course of the operations conducted by its predecessor.
Section 11J. 14. Display of Mayors Permit The Mayors Permit shall be displayed
in a conspicuous place in the public part of the office of the tourist transport operator.
ARTICLE K Tourist Sea Transport (PUMP BOAT)
Section 11K. 01. Requirements For purposes of accreditation and licensing, the
following are the basic requirements for the operation and maintenance of tourist sea transport :
a) To be accredited, every tourist sea transport must be found seaworthy upon inspection by
a representative from the Office, in accordance with the guidelines of the MARINA,
Coast Guard and other concerned agencies.
b) The sea craft/pump boat shall not be used for any other purpose except for transporting
tourists. No accredited sea transport vehicle shall be used for fishing.
c) A tourist sea craft shall be provided or installed with at least one portable fire
extinguisher for the protection of its passengers.
d) Every tourist sea transport shall also be provided with a first-aid kit and an adequate
supply of emergency medicine.
e) Every tourist sea transport shall be provided with clean and comfortable seats.
f) Every tourist sea transport shall be provided with life vests for all its passengers,
including the boatman and his assistant/s.
Section 11K. 02. Identification It shall be mandatory for all tourist sea transport to
print on its sides identifying marks for the easy identification of the pump boat as a tourist sea
transport.
Section 11K. 03. Certificate of Public Conveyance The water transport operators
shall have a certificate of public conveyance and seaworthiness from the Maritime Industry
Authority/Coast Guard.
Section 11K. 04. Registration Fee A certificate of registrationshall be issued to a
qualified operator for a fee of One Thousand Pesos (P1,000.00).
ARTICLE L Professional/Congress/Exhibit
Organizers
Section 11L. 01. Mandatory Licensing No person, natural or juridical, shall
operate as a professional convention organizer (PCO) without first being registered and licensed
by the City Tourism Office.
Section 11L. 02. Who may Apply for Licensing The following may apply for a
license as Professional Convention Organizer (PCO) :
a) A resident Filipino citizen;
b) Partnership organized under the laws of the Philippines, at least 60% of the capital of
which is owned by Filipino citizens, and
c) Corporation organized under the laws of the Philippines, at least 60% of its subscribed
common or voting shares of stocks owned by Filipino citizens and the composition of its
Board of Directors at least 60% Filipino.
Section 11L. 03. Requirements The office shall formulate the basic requirements
for licensing. The said basic requirements shall be included in the Implementing Rules and
Regulations to be drafted for the implementation of this code, subject to the final approval of
the Sangguniang Panlungsod.
Section 11L. 04 License Fee Upon approval of the application, a license shall be
issued to the applicant upon payment of an annual fee of Eight Hundred Pesos (P800.00).
Section 11L. 05. Validity of License Subject to an annual review, the license shall
be valid for two (2) years from the date of issuance.
Section 11L. 06. Documents Required for Renewal of License The application for
renewal of license shall be supported by the documents to be listed under the Implementing
Rules and Regulations.
Section 11L. 07. Requirements for Transfer of License The license is a matter of
privilege and may only be issued to qualified applicants. Accordingly, no PCO shall transfer
or alienate in whatever manner its license without prior approval of the Office. Any transfer
shall comply with all the requirements and procedures for the issuance of a license as
prescribed herein.
Section 11L. 08. Transferees Responsibility The transferee of a license shall pay
the corresponding license fee and the new operator, unless otherwise stipulated, shall not be
absolved from any responsibility as to contracts, money claims, damages or other liability
arising out of and in the course of the operations conducted by its predecessor.
Section 11L. 09. Transfer of Ownership Transfer of ownership of shares or interest
therein that would culminate in the transfer of majority and controlling rights shall be
reported to the Office, which will evaluate the credentials and qualifications of the new owner
and decide on the revalidation of the license.
Section 11L. 10. Display of License The license shall be displayed in a
conspicuous place in the public part of the office of the Professional Convention Organizer
(PCO).
Section 11L. 11.
Ground for the Imposition of Fines/ Forfeiture of
Bond/Suspension / Cancellation of License and/or Non-Renewal of License Any of the
following acts, omissions or offenses shall be sufficient ground for the cancellation of license,
non-renewal of license, and/or forfeiture of bond :
a) Failure to renew the license within the required period or non-compliance with the
requirements provided under the Implementing Rules and Regulations.
b) Fraudulent representation, written or oral, by the Chief Executive Officer/Manager of
the Professional Convention Organizer (PCO), for the purpose of securing license.
c) Gross and evident bad faith in dealing with convention participants or guests.
d) Fraudulent solicitation of business.
CHAPTER XII CITY ZONING CODE
ARTICLE A Title and Authority
Section 12A. 01. Title. This code shall be known as the Revised Zoning Code of the
City of Puerto Princesa 2008.
Section 12A. 02. Authority. This code is enacted pursuant to Section 458 (a) (2) (vii),
(vii) and (ix) of Republic Act 7160 otherwise known as the Local government Code of 1991,
authorizing the City, through the Sangguniang Panlungsod to adopt Zoning Ordinance subject to
existing laws and in conformity of E.O. No. 72.
ARTICLE B Introduction
Section 12B. 01. Definition of Terms The definition of technical terms used in the
zoning code shall carry the same meaning given to them in already approved codes and
regulations, such as but not limited to the National Building Code, Water Code, Philippine
Environmental Code and other Implementing Rules and Regulations, promulgated by the
Housing and Land Use Regulatory Board (HLURB). The words, terms and phrases enumerated
hereunder shall be understood to have the meaning corresponding, indicated as follows:
1. ACCESSORY USE. A use customarily incidental and subordinate to the

principal use of the building and located on the same lot with such
principal use of the building.
2. ADDITIONS, ALTERATIONS, REPAIRS. Changes in the existing
buildings involving interior or exterior work, and/or increase or decrease
in the size of the building.
3. ADVERTISING SIGN. An advertisement or sign that is visible from a
street, road or public place or by passengers carried on any form of
public transport.
4. AGRO-INDUSTRY. An industry for integrated farm operations and
related product-processing activities such as plantation for bananas,
pineapple, sugar, etc.
5. ALLEY. Is a narrow passage between buildings as distinguished from a
street. It is a passageway for vehicles, providing access to the rear of the
buildings or lots.
6. ANIMAL HUSBANDRY. Any premises used for the breeding, care,
feeding, keeping, or pasturing of any animal or business or commercial
purposes. The term includes the keeping of bees, but does not include a
dairy, lot feeding, piggery or poultry farm.
7. APARTMENT. A dwelling unit of two or more rooms designed and
intended for or occupied by one family provided with separated living,
sleeping and cooking facilities.
8. APARTMENT HOTEL. Any building containing several independent
and furnished apartment units, regularly leased on a more or less
permanent basis and offering basic services to its tenants (e.g. dining
service).
9. APARTMENT HOUSE. A building containing a number of separate
apartments.
10. ANCILLARY. Incidental to, subordinate to and necessarily associated
with. The term refers only to activities conducted on the same time.
11. AQUACULTURE. Any premises for the breeding or keeping of any fish
or crustacean whether in salt or fresh water business or commercial
purposes. The term does not include a shop.
12. BAR. An establishment where music is allowed but dancing is prohibited
and alcoholic beverages and short orders may be served. Waitresses or
waters are not allowed to sit with, or entertain the customers (this term
includes beer gardens, cocktail lounge and refreshment parlor).
13. BOARDING HOUSE. Any house which boarder for compensation and
usually serves meals only to boarders.
14. BODY SHOP/REPAIR GARAGE. A facility that undertakes mechanical
and vehicular body repair for remuneration (include motor shop and
motor works).
15. BOTANICAL GARDEN. A park open to the public where specimen
trees, plants and shrubs of native or imported varieties are grown,
exhibited and maintained with their specific scientific names in well
landscaped gardens for the education, enjoyment and relaxation of the
public. Sometimes combined with the zoological garden to give the
natural setting needed for confined birds and animals.
16. BUFFER AREA. These are yards, parks or open spaces intended to
separate incompatible elements or uses to control pollution / nuisance
and for identifying and defining development areas or zones where no
permanent structures are allowed.
17. BUILDABLE AREA. The remaining areas in a lot after deducting the
required minimum open space and required yards.
18. BUILDING. Any structure having a roof supported by columns or walls.
A main building is one in which the principal use of the lot upon which it
is situated is conducted. Every dwelling in a residential district is a main
building. Accessory building is a subordinate building, the use of which
is incidental and accessory to the principal use on the same lot. The term
building includes the term structure.
19. BUILDING ACCESORY. A building subordinate to a main building and
located on the same lot, the use of it is either.
20.
21.
22.
23.
24.
25.
26.
27.
28.
29.
30.
31.
32.
33.
34.
35.
36.
37.
38.
a) Necessary to the enjoyment or operation of a lawful principal

use, transitional use or conditional use; or
b) Appropriate, incidental, and subordinate to any such use as
servants quarter, garage, etc.
BUILDING COVERAGE. The percentage of the buildable area that can
be lawfully covered by a structure or building.
BUILDING HEIGHT. The maximum vertical distance between the
natural or finished ground level at any point of any part of a building and
the finished roof height at its highest point, ignoring any antenna, aerial,
chimney, flagpole or the like.
BUILT-UP AREA. A contiguous grouping of ten (10) or more structure.
BUS TERMINAL. A station where buses and/or jeepneys discharge and
receive passengers and where the vehicles are repaired and maintained
within the premises, outside of any street.
CAR BARN. A garage for public utility vehicles for hire, such jeepneys,
taxicabs, trucks, buses and animal-drawn vehicles, where such vehicles
are stored, repaired and maintained within the premises outside of any
street.
CAR WASH. Any premises used for the mechanical washing of motor
vehicles.
CEMETERY. Any premises used for the interment of the deceased. The
term includes a graveyard, a burial ground, columbarium, funeral chapel
or parlor erected on the land and used in connection with it. The term
does not include a crematorium.
CENTRAL BUSINESS DISTRICT/CBD. Shall refer to areas designated
principally for trade, services and business purposes (C-I Zone).
CERTIFICATE OF NON-CONFORMANCE. Certificate issued to
owners f all uses existing prior to the approval of the Zoning Ordinance,
which do not conform in a zone as per provision of the said Ordinance.
CHAPEL. Similar to a church but without permanent live-in staff, where
services are held occasionally.
CHURCH. A place of religious worship, having been consecrated as
such, has a permanent full-time live-in priest, pastor, etc. to perform the
religious activities.
CLUBHOUSE. A place where members of an organization or fraternal
society engage in indoor activities. This includes barangay and purok
meeting halls.
COMMUNITY CENTER. Land used for the provision of social,
recreational or educational facilities for the local community, but does
not include a pre-school, primary school, educational establishment or
indoor recreation center.
COMMUNICATION STATION. Any premises used for the transmission
of signals unless the transmission is ancillary to some other use of the
premises. The term does not include public utilities.
COMPATIBLE USE. Use or land activities capable of existing together
harmoniously e.g. residential use and parks and playground.
COMPREHENSIVE LAND USE PLAN (CLUP). A document
embodying specific proposals for guiding, regulating growth and/or
development. The main components of the Comprehensive Land Use
Plan in this usage are the sectoral studies i.e. Demography, SocioEconomic, Infrastructure and utilities, Local Administration and Land
Use.
CONCRETE/ASPHALT BATCHING PLANT. Any premises used for
mixing concrete/asphalt for use elsewhere. The term does not include
the manufacture, storage and sale of pre-cast concrete products on the
site nor the storage and sale of sand and gravel not required for the
purpose.
CONFLICTING USES. Uses or land activities with contrasting
characteristics sited adjacent to each other e.g. residential units adjacent
to industrial plants.
CONFORMING USE. A use which is in accordance with the zone
classification as provided for in the Ordinance.
39. CONSENT ON MERIT. A use of the land which is neither allowable nor
prohibited in a zone but is to be decided upon by a Development Control
Committee in a case to case basis.
40. CONTRACTORS DEPOT. Any premises for the purpose of storage of
goods, including vehicles and equipment, pending their use elsewhere as
part of a trade or contracting business. The term includes the servicing
of the equipment or vehicles, and the carrying out of preparation work
incidental to the conduct of business. The term does not include a home
occupation, or office.
41. CONDOMINIUM. A multi-rise structure usually used for commercial or
residential purposes and generally owned by the occupants thereof.
42. CONSULTING ROOM. A building or part of a building (not being a
hospital) used in the practice of a profession by a medical, veterinary or
dental practitioner, or a practitioner in any curative science, in the
provision of medical services, mental, moral or family guidance, but
does not include a building or part of a building in which animals are
kept for fee or reward.
43. COTTAGE INDUSTRY. An economic activity carried on in the homes
or in other places for profit. The definition provided for in P.D. 817 is
hereby adopted for zoning purposes.
44. CREMATORIUM. Any premises used for the reduction of the human
body to ashes after death together with any columbarium, funeral chapel,
or funeral parlor erected on the land and used in connection with it. The
term does not include a cemetery.
45. CUL-DE-SAC. The circular area at the end of an otherwise dead end
street, for the purpose of turning around a motor vehicle.
46. CULTURAL FACILITY. Any premises used for the purpose of an
museum, theater, concert hall or art gallery. The term does not include a
special use.
47. DAIRY. Any premise used primarily for milking animals.
48. DETACHED DWELLING. A detached building comprising one
dwelling on a site that is held exclusively with that dwelling and has a
frontage to a road.
49. DEVELOPER. Shall mean the person who develops or improve the
subdivision project or a condominium project.
50. DEVELOPMENT.
b) building work; or
c) a change in the use of land; or
d) the subdivision of a lot; or
e) mining operations on land, including development on or
under water.
51. DOMINANT LAND USE. Land use, which accounts for at least 70% of
the area within 1,000 meters radius from the periphery of the lot being
applied for.
52. DORMITORY. An institutional building where boarders are provided
with board and lodging, sleeping and eating in common halls and
consisting of at least ten (10) or more persons.
53. DUMPING SITE. A lot or land or part thereof used primarily for the
disposal by dumping, burial, burning or any other means and/or
whatsoever purpose of garbage, sewerage, trash, refuse, junk, discarded
machinery, vehicles, or parts thereof, or waste materials of any kind.
54. EASEMENT. Open space imposed on any land use/activities sited along
waterways, road-right-of-ways, cemeteries/memorial parks and utilities.
55. ELECTRICITY SUB-SECTION
a). works for the conversion, transformation or
control of electricity by one or more transformers, or by any
switch gear or other equipment;
b). any equipment, building, structure or other
works ancillary to or associated with works referred to in
paragraph (a), other than any such works
i. that are mounted on a pole; or
ii. that are wholly enclosed in a weatherproof enclosure not exceeding 8.5 cubic
56.
57.
58.
59.
60.
61.
62.
63.
64.
65.
66.
67.
68.
69.
meters; or
iii. that are incidental to any lawful use of
the land which the works are situated.
ENVIRONMENTAL CRITICAL AREAS. Refer to those areas, which
are environmentally sensitive and are listed in Presidential Proclamation
2146 dated December 14, 1981.
ENVIRONMENTALLY CRITICAL AREA NETWORK (ECAN). Is the
spatial basis for the implementation of the Strategic Environmental Plan
(R.A. 7611) defines different zones of possible land utilization form very
strict to one of maximum utilization.
ENVIRONMENTALLY CRITICAL PROJECT. Refer to those projects,
which have high potential for negative environmental impacts and are
listed in Presidential Proclamation 2146 dated December 14, 1981.
EXTRACTIVE INDUSTRY. Any premises used for the extraction of
sand, gravel, soil, rock, stone or similar substances from land. The term
includes ancillary storage, loading or cartage, and any crushing
screening, washing or other treatment processes, or manufacture of
products from the material extracted.
FARM. Any parcel of land used for gain in the raising of agricultural
products, livestock, poultry and dairy products. It includes necessary
farm structures within the prescribed limits and the storage of equipment
used.
FARM BUILDING. A building used wholly or partly for the purpose of
farming, but does not include a dwelling.
FUEL DEPOT. Land used primarily for the storage of gasoline, gas, oils
or other petroleum products and within or upon which no retail trade is
conducted.
FUNERAL PARLOR. An establishment-offering funeral services only
and without embalming facilities.
FUTURE STREET LINE. An established line from which the minimum
front or street side setback for required yard of a building structure or
portion thereof is measure. If no specific future line is established, the
existing street line of any abutting street or roadway whether public or
private shall be construed to be one and the same. Future street lines are
established to provide for future street widening and construction.
GARAGE. A building where cars or other motor vehicles are housed and
maintained.
GARAGE COMMERCIAL. A garage where cars and other vehicles are
housed, maintained, equipped, repaired or kept for remuneration or hire.
GARAGE PRIVATE. A building or structure where cars and other
vehicles used by the member of the family residing within the dwelling
are housed and maintained.
GASOLINE FILLING STATION. A place where gasoline or any other
motor fuel, lubricating oil or grease for operation of automobile is
offered for sale to the public. Deliveries are made directly into the
vehicle including lubrication on the premises, the washing of
automobiles where no mechanical conveyor, blower or stream cleaning
device is involved and including only such other service and minor
adjustments as are customarily permitted at gasoline supply station.
GROSS FLOOR AREA (GFA). The GFA of a building is the total floor
space within the perimeter of the permanent external building walls,
occupied by:
Office areas;
Residential areas:
Corridors, lobbies;
Mezzanine;
Vertical penetrations, which shall mean stairs, fire-spaces,
elevator shafts, flues, pipe shafts, vertical ducts, and the
like, and their enclosing walls;
Rest rooms or toilets; machine rooms and closets;
Storage rooms and closets;
Covered balconies and terraces;
Interior walls and columns, and other interior features;

70. HLURB. Refers the Housing and Land Use Regulatorry Board.
71. HOME OCCUPATION. An occupation of business conducted within the
dwelling unit and not in any accessory building.
72. HORSE KEEPING. The keeping or husbandry of horses where more
than one horse is kept per three hectares of land used for such purposes
or where hand feeding of a horse is involved.
73. HORTICULTURE. The use of land for vegetable growing, floriculture,
orchards or wholesale plant nurseries.
74. HOSPITAL. Unless otherwise specified, the term hospital, shall be
deemed to include sanitorium, preventorium clinic, rest house, nursery
home, convalescent home and any other place for the diagnosis,
treatment, or other case of ailments, and shall be deemed to be limited to
places for diagnosis, treatment or other causes of human ailment.
75. HOTEL. A building or part hereof with rooms occupied or intended to be
occupied for hire as temporary boarding place of individuals with a
general kitchen and public dining room service, but no provisions for
cooking in any individual suite or room.
76. INDOOR RECREATION CENTER. A building designed or adapted
primarily for recreation, but does not include a stadium or amusement
machine center.
77. INDUSTRY. The carrying on, in the course of a trade or business of any
process (other than a process in the course of farming or mining) for, or
incidental to:
a). the making of any article, ship or vessel, or of
part of nay article, ship or vessel; or the altering,
repairing, ornamenting, finishing, assembling, cleaning,
washing, packing, bottling, canning or adapting for sale,
or
b). the breaking up or demolition, of any article,
ship or vessel; or
c). the getting, dressing or treatment of materials
78. JUNK YARD. Any premises used for the collection, storage, dismantling,
salvaging, or sale of goods or materials, which are scrap or have been discarded
or abandoned. The term does not include a recycling depot.
79. KINDERGARTEN SCHOOL. A place primarily for the care or instruction of
children of less than elementary school age not being used as a residence.
80. LIGHT INDUSTRY. An industry where the process carried on, the materials and
machinery used, the transport of materials, goods or commodities to and from the
land on or in which (wholly or in part) the industry is conducted and the scale of
the industry does not
a). detrimentally affect the amenity of the
locality or the amenity within the vicinity of
the locality by reason of the establishment or the bulk of
any building or structure, the emission of noise,
vibration, smell, fumes, smoke, vapor, steam, soot, ash,
dust, waste water, waste products, grit, oil, spilled light,
or otherwise howsoever; or
b). directly or indirectly, cause dangerous or
congested traffic conditions in any nearby road.
81. LOCATIONAL CLEARANCE. A clearance issued to a project that is allowed
under the provisions of this Zoning Ordinance as well as other standards, rules
and regulations on land use.
82. LOT. A parcel of land.
83. LOT DEPTH. The average horizontal distance between the front the rear
property lines.
84. LOT LINE. The line of demarcation between either public or private property on
all sides.
85. LOT WIDTH. The average horizontal distance between the two side of property
lines.
86. MANUFACTURING INDUSTRY. An industry which involves the mechanical or

chemical transformation of inorganic or organic substances into new products
whether the work is performed by power-driven machines or by hand and
whether it is done in a factory or in the workers home.
87. MEMORIAL CHAPEL. An establishment with chapels and offering funeral
service without embalming services.
88. MEMORIAL PARK/GARDEN. A private-owned cemetery provided with a
systematic supervision and maintenance and where park-like atmosphere is its
outstanding quality.
89. MORTUARY. An establishment with chapels, embalming facilities and offering
funeral services.
90. MOTEL. A building used for overnight accommodation of travelers and the
vehicles used by them. The term includes the provision of meals and ancillary
entertainment principally for the enjoyment of guests accommodated in the
building.
91. NEDA. This refers to the national Economic and Development Authority.
92. NIGHT CLUB/DAY CLUB. An establishment where dancing is allowed, often
having entertainment or floor shows, serving alcoholic beverages and short
orders. Hosts and hostesses are allowed to entertain and dance with customers.
93. NON-CONFORMING USE. Existing non-conforming uses/establishments in an
area allowed to operate in spite of the non-conformity to the provisions of the
ordinance subject to the conditions stipulated in this Zoning Ordinance.
94. NURSERY/DAY CARE CENTER. A place where children are temporarily cared
for in the parents absence.
95. OCCUPANCY. The purpose for which a building is used or intended to be used.
The term shall also include the building or room housing such use. Change of
occupancy is not intended to include change of tenants or proprietors.
96. OFFICE. Commercial buildings used to hose offices for lease or rent. It may
concern a single occupancy use or mixed occupancy uses not involving retail
merchandising except professional services.
97. OCPDC. This refers to the Office of the City Planning and Development
Coordinator.
98. OPEN SPACE. Unoccupied spaces open to the sky on the same lot with the
building.
99. PARKING LOT. An off-street open area, the principal use of which is for the
parking of motor vehicles by the public, whether for compensation or not, or as
an accommodation to clients or customers.
100.
PARKING SPACE. Is an area of definite length and width, said area shall be
exclusive of drivers, aisles or entrances giving access thereto, and shall be fully
accessible for the storage or parking of permitted vehicles.
101.
PARKS and RECREATION ZONE. An area designated for
diversion/amusements and for the maintenance of ecological balance of the
community.
102.
PEDESTRIAN PATHWAY. A narrow passageway for people, to provide
access to buildings or lots.
103.
PENSION HOUSE/TOURIST INN. Any building regularly catering to
tourists and travelers, containing independent rooms and providing common
facilities such as toilet, bathroom, living and dining rooms, and kitchen and
where a combination of boarding and lodging may be provided.
104.
PUBLIC SERVICE DEPOT. Land used for storage and operations connected
with the provision of public services (including gas, electricity, water supply,
sewerage, drainage, road works or telecommunication services) by a body
responsible for the provision of those services.
105.
RECREATION CENTER. A place, compound or portion thereof, open to the
public for recreational and entertainment purposes (could be located within a
park of plaza).
106.
RESTAURANT. land used primarily for the consumption of meals on the
site.
107.
REZONING. A process of introducing amendments to a change in the text
and maps of the Zoning Ordinance. It also includes amendment or change in
view of reclassification under Section 20 of RA 7160.
108.
RIGHT-OF-WAY. Land set aside for free and unfettered public access by
pedestrians and vehicles.
109.
ROAD TRANSPORT TERMINAL. Land used primarily for the bulk
handling of goods for transport by road, whether or not the land is used for the
loading and unloading of vehicles used to transport such goods, or the parking,
servicing or repairing of vehicles used to transport such goods.
110.
RURAL AREA. Area outside of designed urban area beyond Barangay Sta.
Lourdes and Irawan.
111.
SANITARY LANDILL. Is a facility for waste management that uses an
engineered method of disposing its solid wastes on land in a manner that
minimizes environmental hazards and nuisances.
112.
SATELLITE CENTER. Refers to an area deliberately planned and built
which provides, in addition to houses, employment, shopping, education,
recreation, culture and other services normally associated with a central business
district.
113.
SEMI-DETACHED DWELLING. A Dwelling
a). Occupying a site that is held exclusively with
that dwelling and has a frontage to a public
road; and
b). Comprising one or two dwellings erected side
by side, joined together and forming, by
themselves, a single building.
114.
SERVICE TRADE PREMISES. Premises used primarily for the sale, rental
or display of basic plant, equipment or machinery used in agriculture or industry,
boats, domestic garages, sheds, outbuildings, motor vehicles, tents, trailers,
building materials, landscaping materials or similar bulky articles or
merchandise.
115.
SETBACK. The open space left between the building and lot lines.
116.
SHOPPING CENTER. A group of not less than ten contiguous retail stores,
originally planned and developed as a single unit, with immediate adjoining offstreet parking facilities.
117.
SHOWROOM. Premises used primarily for the sale, display or offer by
retail, of furniture, floor overings, household appliances or electronic equipment
for domestic use, but does not include premises for the sale, display or offer by
retail of foodstuffs, clothing, sporting goods and personal effects goods.
118.
SLAUGHTERHOUSE. A building or part of a building, or land, used
primarily for slaughter of stock or poultry, or the keeping of stock or poultry
prior to slaughter on site.
119.
SPECIAL INDUSTRY. An industry where the processes carried on, the
methods of manufacture adopted or the particular materials or goods used,
produced or stored, are likely:
a). cause or create dust, fumes, vapors, smells or
gases; or
b). discharge foul liquid or blood or other
substance or impurities liable to become
foul.
120.
STORAGE. A building or enclosed land used for the storage of goods, and
within or upon which no trade (whether wholesale or retail) or industry is carried
on, but does not include a junk yard, timber yard or public service depot.
121.
STRUCTURE PLAN. Is a guide for the management of areas of the city that
are undergoing pressure for development or those that have important resources
that need to be conserved or protected.
122.
SUBDIVISION. The subdivision or re-subdivision of a lot; or the alteration
of the purpose of sale or building development.
123.
SUB-DIVIDER. Means the owner or owners of the land or their authorized
representatives who proposed to carry out subdivision whether immediate or
future for the purpose of sale or building development.
124.
THEATER. A building use for dramatic; operative motion picture or other
performances for admission to which entrance money is received; and no
audience participation and meal services are allowed.
125.
TOURIST ZONE. Are sites within cities and municipalities endowed with
natural or manmade physical attributes and resources that are conducive to
recreation, leisure and other wholesome activities.
126.
URBAN AREAS(s). include all Barangay(s) or portion(s) thereof comprising
the Poblacion, Central business District (CBD) and other built up areas including
the urbanizable land in and adjacent to said areas and where at least more than
fifty (50%) of the population are engaged in non-agricultural activities.
127.
URBANIZABLE LAND. Are designed as suitable for urban expansion by
virtue of land use studies conducted.
128.
WAREHOUSE. Refers to a storage and/or depository of those in business of
performing warehouse services for others, for profit.
129.
YARD. An open space between a building and an adjoining lot line,
unoccupied and unobstructed by any portion of a structure from the ground up.
130.
ZONE. An area within a City for specific land use as defined by man-made
or natural boundaries.
131.
ZONING OFFICER/DEPUTIZED ZONING ADMINISTRATOR. A city
employee responsible for the implementation/enforcement of the Zoning
Ordinance in a community.
132.
ZONING MAP. A map wherein the designation, location and boundaries of
the zones are shown and indicated.
133.
ZONING ORDINANCE. A local legal measure which embodies regulations
affecting land use.
Section 12B. 02. Division into Urban and Urbanizing Areas and Rural District To
effectively carry out the provisions of this Code, the City is divided into Urban and Urbanizing
Areas composed of Twelve (12) Zones and Rural District consisting of seven (7) Preferred
Dominant Land Use Areas (PDLUs).
A). Urban and Urbanizing Areas
1. General Residential Zone (GRZ)
2. Central Business Zone (CBD/C-1)
3. General Commercial Zone (C-2)
4. Light Industrial Zone (I-1)
5. General Industrial Zone (I-2)
6. General Institutional Zone (GIZ)
7. Parks and Recreation Zone (PRZ)
8. Agricultural Zone (AGZ)
9. Agro-Industrial Zone (AIZ)
10. Forest/Nature Conservation Zone (F/NCZ)
11. Tourist Zone (TZ)
12. Future Urban Zone (FUZ)
B). Rural District
1. Rural Settlement Areas
2. Rural Service Centers
3. Tourism/Resort/Residential Areas
4. Agriculture
5. Forests/Nature Conservation
6. Eco-Tourism/Ethnological/Conservation Areas
7. Special Development Areas
Section 12B.
03. Zoning Map The official Zoning Maps for urban areas and for the
whole City (general), wherein the designation, location and boundaries of the zones or areas
herein established are shown and indicated. Such official Zoning Maps shall be signed by the
local Chief Executive and duly authenticated by the Sangguniang Panlungsod are hereby adopted
as an integral part of this Ordinance.
Section 12B. 04. Suppletory Effect of Other Laws and Decrees The provisions of this
Ordinance shall be without prejudice to the application of other laws, Presidential Decrees, letter
of instructions and other executive or administrative orders vesting national agencies with
jurisdiction over specific land areas, which shall remain in force and effect, provided that land use
decisions of the national agencies concerned shall be consistent with the Comprehensive Land
Use Plan of the locality.
Section 12B. 05. Existing Non-Conforming Uses and Buildings The authorized uses
of any building, structure or land at the time of adopting or amendment of this Ordinance may be
continued, although such uses do not conform with the provision of this Ordinance, provided:
1. That no such non-conforming use shall be enlarged or extended to occupy a
greater area of land than that already occupied by such use at the time of the
adoption of this Ordinance or moved in whole or in part, to any other portion of
the lot or parcel of land where such non-conforming use exists at the time of the
adoption of this Ordinance.
2. That no such non-conforming use which has ceased/stopped for more than one
(1) year be again revived as non-conforming use.
3. An idle/vacant structure may not be used for non-conforming activity.
4. That any conforming structures, or structures under one ownership, which has
been damaged maybe, reconstituted and used as before. That no such nonconformity, but any structure or portion thereof may be altered to decrease its
non-conformity.
5. That should such structure be moved for any reason to whatever distance, it shall
thereafter conform to the regulation of the Zone in which it is moved or
relocated.
In addition, the owner of a non-conforming use shall program the phase-out and
relocation of the non-conforming use within the period hereunder indicated:
a. Light materials structures
b. Mixed type structures
c. Concrete type structures
3 years
5 years
10 years
ARTICLE C Administration
Section 12C. 01. Responsibility for Administration and Enforcement This Ordinance
shall be enforced and administered by the Local Chief Executive through the Zoning Officer/
Deputized Zoning Administrator who shall be appointed by the former in accordance with
existing rules and regulations on the subject.
Section 12C. 02. Powers and Functions of a Zoning Officer/Deputized Zoning
Administrator Pursuant to the provisions of EO 72 implementing RA 7160 in relation to Sec.5
Paragraph a and d, and Section 7 of Executive Order No. 648 dated 07 February 1981, the Zoning
Officer/Deputized Zoning Administrator shall perform the following functions, duties and
responsibilities.
1. Enforcement of Zoning Ordinance
a. Issuance of Locational Clearance for projects that are
listed as Allowable Uses in a Zone.
b. Evaluate, report on, and recommend decisions to the
Development Control Committee (DCC) regarding
consent on Merit (neither allowable nor prohibited)
proposals, and allowable uses that fail to meet any
standard specified in the Zone or in another Section of
this Ordinance.
c. Undertake required referrals and consultations.
d. Issuance of Certificate of Non-Conformance for nonconforming projects lawfully existing at the time of the
adoption of the Zoning Ordinance, including Clearances
for repairs/renovations on non-conforming uses
consistent with the guidelines therefore.
e. Monitor on-going/existing projects within their respective
jurisdictions and issue notices of violation and show
cause order to owners, developers, or managers of
projects that are violative of Zoning Ordinance and if
necessary, pursuant to Sec. 3 of EO 72 and Sec.2 of EO
71 refer subsequent actions thereon to the HLRB.
f. Call and coordinate with the Philippine National Police
for enforcement of all orders and processes issued in the
implementation of this Ordinance.

g. Coordinate with the City Legal Office/City Prosecutor for
other legal actions/remedies relative to the foregoing.
2. Rezoning
a. Report on proposed or requested amendments to the
Zoning Ordinance to the Sangguniang Panlungsod.
Section 12C. 03. General Procedure for Securing Permit. Any of the permits cited in this
Ordinance might be applied for guided by the procedures given hereunder.
A). The applicant shall properly accomplish the appropriate application or request form in
duplicate copies, which shall then be filed with the OCPDC.
B). The Application or request shall be accompanied by supporting documents to include
but not be limited to the following:
1.
A complete description of the activity or project for
which a permit is being sought with information, such
as, nature of operation or use, location, boundaries, size
and volume of operation, and others which may be
applicable.
2.
Payment of fees as prescribed in this Ordinance, and its
amendments.
3.
Vicinity/location map in a scale of 1:1,000 or other scale
acceptable to the OCPDC, and providing such details as
may be pertinent to be prescribed by the OCPDC,
including the exact location of the project and other uses
within the vicinity.
4.
Building plans and site development plan drawn to scale
showing the actual size and locations of existing and
proposed buildings and their relationship to the lot
boundaries.
5.
Other reasonable and pertinent requirements to be
determined by the OCPDC and those required under
existing national laws and local Ordinances shall also be
prescribed.
Section 12C. 04. Projects of National Significance. Projects may be declared by the
NEDA Board as Projects of National Significance declares a project, the Locational Clearance
shall be issued by HLRB pursuant to EO 72.
Section 12C. 05. Environmental Compliance Certificate (ECC). Notwithstanding the
issuance of Locational Clearance under Section 13 of this Ordinance, no environmentally critical
projects located in environmentally critical areas as listed/enumerated in Proclamation No. 2146
shall be commenced, developed or operated unless the requirements of ECC have been complied
with.
Section 12C. 06. Locational Clearance. All owners/developers shall secure locational
clearance from the Zoning Officer/Deputized Zoning Administrator for Allowable Uses or the
Development Control Committee for Consent on Merit proposals, prior to conducting any activity
or construction on their property/land.
Section 12C. 07. Application Fees. The following fees are payable on lodgment of an
application, without which the application is deemed to be not lodged.
A] ZONING / LOCATIONAL CLEARANCE
1)
Residential structures, the project cost of which is :

i) P100,000 and below
ii) Over P100,000 to P200,000
P 200.00
400.00
iii) Over P200,000

2)
500.00 + 1/10 of
1% cost in excess of P200,000
Apartments / Townhouses, the project cost of which is:

i) P500,000 and below
ii) Over P500,000 to 2Million
iii) Over 2 Million
3)
Dormitories, the project cost of which is:

i) Two Million and below
ii) Over 2 Million
4)
1,000.00
1,500.00
2,000.00
3,000.00
5,000.00 +1/10 of 1% of
cost in excess of 2M
Projects approved through Consent on Merit, the projects cost

of which is :
i) P 500,000 and below
ii) Over P 500,000
7)
2,000.00
2,000.00 + 1/10 of 1% of
Commercial, Industrial, Agro-industrial, the project cost of which

is:
i) Below P100,000
ii) Over P100,000 to P500,000
iii) Over 500,000 to 1Million
iv) Over 1Million to 2Million
v) Over 2Million
6)
2,500.00
2,500.00 + 1/10 of 1% of
regardless of the number
of rooms
Institutional, the project cost if which is:

i) Below 2 Million
ii) Over 2 Million
5)
1,000.00
1,500.00
2,500.00 + 1/10 of
1% cost in excess of
2M regardless of the
Number of doors
Fence (CHB)
3,000.00
3,000.00+1/10 of 1%
of cost in excess of
P500,000.00
P 500.00 (regardless of
cost)
B] APPROVAL OF SUBDIVISION PROJECTS UNDER PD 957

1.
2.
3.
4.
Preliminary Approval and

Locational Clearance (PALC)
P 2,000.00
Final Approval
4,000.00
Alteration of Plans (affected areas only) same as final approval
Certificate of Completion
1,000.00
C] APPROVAL OF SUBDIVISION PROJECTS UNDER BP 220

1.
2.
3.
4.

Final Approval
Alteration of plans (affected areas only)
P 1,000.00
2,000.00
same as final approval
750.00
D] APPROVAL OF MEMORIAL PARKS, COMMERCIAL AND

INDUSTRIAL SUBDIVISION
1.

first three (3) hectares
P3,000.00
in excess thereof
5,000.00
2.
Final Approval
3.
Alteration Plan
4.
4,000.00
1,000.00
E] APPROVAL OF FARMLOT SUBDIVISION

1. Preliminary Approval and
2. Final Approval
3. Alteration Plan
P 500.00
500.00
F] SIMPLE SUBDIVISION PROJECT
P2,000.00
G] OTHER TRANSACTIONS / CERTIFICATIONS

1. Reclassification or Amend ments
2. Application of Mayors Permit
3. Certification Fee / Zoning Fee
4. Zoning Inspection Fee
5. Certificate of Zoning Viability
6.All Appeals
P3,000.00
100.00
100.00
100.00
250.00
1,000.00
H] Agencies and departments of the Republic of the Philippines, city of Puerto

Princesa and the Province of Palawan shall be exempted from payment of fees required
herein, but not exempted from filing applications.
Section 12C. 08. Building Permit. The Local Building Official without a valid
Locational Clearance in accordance with this Ordinance shall issue no building permit.
Section 12C. 09. Non-Use of Locational Clearance. Upon issuance of a Locational
Clearance, the grantee thereof shall have one year within which to commence or undertake the
use, activity or development covered by such Clearance on his property Non-use of said
Clearance within said period shall result in its automatic expiration, cancellation and the grantee
shall nor proceed with his project without applying for a new Clearance.
Section 12C. 10. Community Consultation. An application for any Consent on Merit
proposal within any Zone hereof shall require the applicant to involve the community as follows:
B.
C.
Minor Variation to Zoning Provisions, notify:

1. All land owners, tenants, barangay residents by posting of the notice in
barangay/purok halls;
2. The barangay council;
3. A 1.20 x 0.09 meter project board on poles 1.20 meter high placed on all road
frontages to the site (the proponent will shoulder the cost of the signboard)
Significant Variation to Zoning Provisions, notify:
1.All land owners, tenants, barangay residents by posting
of the notice in barangay/purok halls;
2. The barangay council;
3. A 1.20 x 0.09 meter project board on poles 1.20 meter
high placed on all road frontages to the site (the
proponent will shoulder the cost of the signboard)
4. Two notices in local print media one week apart.
A satisfactory proof of posting of a notice(s) on the project site attesting, in essence, to

the fact that an application has been filed with the OCPDC specifying the date of such an
application, the nature and expected level of operation of the establishment, the name of the
project owner/proponent and his exact address, telephone and other important information.
Section 12C. 11. Development Control Committee (DCC). There is hereby created a
DCC, which shall act on all applications/proposals for Consent on Merit. The DCC shall have the
power to approved or disapproved applications or to apply conditions to the approval, if
necessary.
Section 12C. 12. Composition of the Development Control Committee (DCC). The
DCC shall composed of the following member:
b.
c.
d.
e.
f.
g.
Development
h.
nominate representative)
City Planning and Development Coordinator

City Assessor
City Engineer/Building Official
City ENRO
ABC President
Chairman, Committee on Landed Estate and Urban
NGO representative (City Development Council to
Section 12C. 13. Action on Complaints and Oppositions. A complaint for violations of
any provision of the Zoning ordinance or of any Clearance or permits issued pursuant thereto
shall be filed under oath with the OCPDC. However, oppositions to application for Locational
Clearance shall be treated as a complaint and dealt with in accordance with the provision of this
Section.
Section 12C. 14. Appeals of Enforcement. Any appeals from the decision of the
enforcing agency in the administration of the zoning ordinance shall be made to the Sangguniang
Panlungsod.
Decision of the Sangguniang Panlungsod is final.
ARTICLE
D Policies
Section 12D. 01. Purposes. This ordinance is enacted for the following purposes:
1. Guide, control and regulate future growth and development of the City of Puerto Princesa
in accordance with its Comprehensive Land Use Plan.
2. Protect the character and stability of residential, commercial, industrial, institutional,
forestry, agricultural, open space and other functional areas within the locality and
promote the orderly and beneficial development of the same.
3. Promote and protect the health, safety, peace, comfort, convenience and general welfare
of the inhabitants in the locality.
Section 12D. 02. City-Wide Planning Objectives. The following Objectives shall be used
to assess the appropriateness of Consent on Merit uses listed in Column 2 in each Zone and
PDLU areas:
FORM OF DEVELOPMEMT
Objective 1:
Objective 2:
Objective 3:
The development of the City in accordance with the

Structure Plans.
Orderly and economic development
A proper distribution and segregation of living,
working and recreational activities by the allocation of
suitable areas of land for those purposes, and the proper
location of public and community facilities by the
reservation of suitable land in advance of need.
Objective 4:
Maintenance of the long-term operational, safety and

commercial aviation requirements.
LAND DIVISION
Objective 5:
Land in appropriate localities divided into allotments in

an orderly economic manner.
RESIDENTIAL DEVELOPMENT
Objective 6:
Objective 7:
A compact urban area.

A variety and choice of dwelling types to meet the
needs and preferences of all sections of the community.
Objective 8:
Containment of housing costs through encouragement
of a full range of design and development techniques.
Objective 9:
Safe, pleasant, convenient and efficient residential
zones.
(a)
Residential development in residential zones adjacent to
non-residential zones should be designed and sited to
protect residents from any adverse effects of nonresidential activities.
(b)
Non-residential development in residential zones should
provide adequate protection for residents from air and
noise pollution, traffic disturbance and other harmful
effects on health or amenity.
(c)
Residential buildings should be located and designed so an
not to unreasonably impair privacy and access to incident
solar radiation.
(i)
for adjacent properties; and
(ii)
for each dwelling and private open space.
(d)
Landscaping of development in residential zones should:

(i)
enhance residential amenity;
(ii)
screen storage, service and parking areas;
(iii)
provide protection from sun and wind;
(iv)
not unreasonably affect adjacent land by shadow.
(e)
Within residential zones, open space should provide for

recreational activities pedestrian links, and the preservation
of natural features.
Dwelling should be supplied with adequate energy, water,
waste disposal an drainage facilities to serve the needs of
the prospective users.
Residential development should minimize the potential for
personal and property damage arising from natural hazards.
(f)
(g)
Objective 10: Residential development that maintains the character,

amenity and social structure of the rural barangays:
a.
Design and placement of buildings should be consistent with the character
of the rural barangay;
b.
Tourist development should be commensurate with the size and potential
tourism impact on the barangay;
c.
High intensity tourist accommodation and entertainment facilities and
restaurant should not be established in areas that have been identified as
residential in character;
d.
A diverse range of support services and facilities including retail,
commercial and entertainment shall be allowed but only in areas where it
would not be out of character with the surrounding neighborhood.
CENTERS AND COMMERCIAL
Objective 11:
Shopping, administrative, cultural, community,

entertainment, educational, religious, and
Objective 12:
Objective 13:
Objective 14:
Objective 15:
Objective 16:
recreational, facilities located in integrated centers

which are distributed rational throughout the urban
area.
Centers established and developed in accordance
with a hierarchy based on function, that each type
of center provides a proportion of the total
requirement of goods and services commensurate
with its role.
A hierarchy of centers located in center or
commercial zones.. Centers within the urban area
are of the following type:
(a) The Central Business District;
(b) Satellite Center; and
(c) Satellite Commercial areas.
The Central Business District to provide the
principal focus for the economic, social and
political life of the City.
Satellite Centers to function as the main centers
outside the Central Business District for full range
of shopping, administrative, cultural, community,
entertainment, education, religious and
recreational facilities, as public transport
interchanges and focus of public transport
networks and public and private office
development.
Rural Service Centers to function as the service
centers in clusters of rural barangay providing a
range of basic goods, services and facilities. They
serve as secondary growth nodes.
COMMUNITY FACILTIES
Objective 17:
Appropriate community facilities conveniently

accessible to the population they serve.
TRANSPORTATION
Objective 18:
A comprehensive, integrated, efficient, public and

private transport system that will:
(a) provide access to adequate transport services for all people, at an
acceptable cost;
(b) effectively support the economic development of the City;
(c) ensure a high level of safety; and
(d) maintain the options for the introduction of suitable new
transport technologies
Objective 19:
Objective 20:
Objective 21:
Objective 22:
A road hierarchy to form the basis of development

controls and serve as a guide to the investment of
road funds in order to ensure a safe and efficient
traffic flow and to promote the saving of fuel and
time.
A network of roads, paths and tracks, to
accommodate satisfactorily a variety of vehicular
and pedestrian traffic.
A compatible arrangement between land uses and
the transport system that will:
(a) ensure minimal noise and air pollution;
(b) protect amenity of existing and future land uses;
(c) Provide adequate access; and
(d) Ensure maximum safety
A form of development adjoining main roads that
will:
(a) ensure traffic can move efficiently and safely;
(b) discourage commercial ribbon development;
(c) Prevent large traffic-generating uses outside designated
center/commercial zones;
(d) Provision for adequate off-street parking; and
(e) Provide safe points of access and egress.
INDUSTRIAL DEVELOPMENT
Objective 23:
Industrial development located in suitable areas.

(a) industrial development adjacent to residential zones should be
designed and sited protect residents from any adverse effects of
non-residential activities.
(b) Residential development in industrial zones should provide
adequate protection residents from air and noise pollution,
traffic disturbance and other harmful effect on health or
amenity.
INFRASTRUCTURE
Objective 24:
Economic in the provision of infrastructure
CONSERVATION
Objective 25:
Objective 26:
Objective 27:
Objective 28:
Objective 29:
Objective 30:
Objective 31:
Objective 32:
Objective 33:
The conservation, preservation, or enhancement, of

scenically attractive areas, including land adjoining
coastal and river water, and scenic roads.
The preservation of buildings or sites of architectural,
historical, or scientific, interest.
The retention of environmentally significant areas of
native vegetation.
The retention of native vegetation where clearance is
likely to lead to problems of soil erosion, soil slip,
flooding or a deterioration in the quality of surface
waters.
The retention of native vegetation for amenity
purposes, for livestock shade and shelter and for the
movement of wildlife.
The restrictions of developments in areas that have
high conservation value and warrant protection,
conservation and maintenance of bio-diversity.
Low-density development in lands adjoining areas of
high conservation value or adoption of sustainable
development measures to ensure minimal impact on
these areas.
Bays and harbors built on the theme of leisure, recreation and
tourism with adequate provision for environmental protection and
conservation.
Demonstration and implementation of sustainable
measures and practices on eco-tourism development
to maintain ecological sustainability.
OPEN SPACE
Objective 34:
Adequate public parks and recreation areas

conveniently located. Open spaces are needed in a
city for outdoor recreation, and all age groups must be
catered for. The size of the open spaces must be
adequate, and they must be located conveniently for
the people who sent them. Suitable land must be
acquired or reserved long before the need becomes
evident and long before funds for development are
available. If such action is not taken, then the cost

involved will be prohibitive as values rise, or the land
will have been used for other purposes.
Consequently, land acquisition should be
programmed for a considerable number of years
ahead.
COASTAL AREAS
Objective 35:
Objective 36:
Objective 37:
Objective 38:
Objective 39:
Objective 40:
Preserve and manage coastal areas to sustain or

enhance the remaining natural coastal environment.
Maintain and improve public access to and enjoyment
of, the coast in keeping with other objective.
Due recognition and allowance for hazards to coastal
development such as inundation by storm tides or
combined storm tides, storm water and coastal
erosion including an allowance for changes in sea
level due to natural subsidence and predicted climate
change during the first 100 years of the development.
to avoid the community incurring cost for the
protection of private development or the environment
from the effects of coastal processes.
To use urban coastal zones only for development
appropriate to a coastal location.
Retention of linear and continuous public access to
bays and harbors for walking, cycling and other
personal transport.
AGRICULTURE
Objective 41:
Objective 42:
Objective 43:
Objective 44:
Objective 45:
Development of land uses that are compatible with

agriculture and fishery.
Allowing only tourism activities associated with
agricultural use of the area.
Allowing a range of agro-industries that relate
directly to the agricultural pursuit in the locality and
do not require access to urban facilities and services.
Retaining the environmental values and viable natural
habitat in the clearing of land for any purpose.
Restriction in land subdivision to maintain viable
parcels for conservation of rural use purpose.
OUTDOOR ADVERTISEMENTS
Objective 46:
Objective 47:
An urban environment and rural landscape not

disfigured by advertisement.
Advertisements in commercial and industrial urban
areas, and center zones, designed to enhance the
appearance of those areas.
HERITAGE
Objective 48:
Places and buildings of historical importance

protected.
APPEARANCE OF LAND AND BUILDINGS

Objective 49:
The amenity of localities not impaired by the

appearance of land, buildings and objects.
Section 12D. 03. General Zoning Principle. This Zoning Regulation is based on the
approved General and Urban Land Use Plans of the City of Puerto Princesa.
Section 12D. 04. Zone Boundaries. The locations and boundaries of the abovementioned various Zones and PDLU areas into which the City has been divided are hereby
identified and specified on the Zoning Map.
Section 12D. 05. Interpretation of the Zone Boundary. In the interpretation of the
boundaries for any of the Zones indicated on the Zoning Map, the following rules shall apply:
1.Where zone boundaries are so indicated that they approximately follow the center of
streets or highway, the street or highway right-of-way lines shall be construed to be
the boundaries.
2.Where zone boundaries are so indicated that they approximately follow the lot lines,
such lot lines shall be construed to be the boundaries.
3.Where zone boundaries are so indicated that they are approximately parallel to the
center lines or right-of-way lines of streets and highways, such zone boundaries shall
be construed as being parallel thereto and at such distance there from as indicated in
the zoning map. If no distance is given, such dimension shall be determined by the
use of the scale shown in said Zoning Map.
4.Where the boundary of a zone follows approximately a railroad line such boundary
shall be deemed to be the railroad right-of-way.
5.Where the boundary of a zone follows a stream, lake or other bodies of water, said
boundary line shall be deemed to be at the limit of the political jurisdiction of the
community unless otherwise indicated. Boundaries indicated as following shoreline
shall be construed to follow such shorelines and in the event of change in the
shorelines, shall be construed as moving with the actual shorelines.
6.Where a lot of one ownership, as of record at the effective date of this Ordinance, is
divided by a zone boundary line, and if no distance is given, such dimension shall be
determined by the use of the scale shown in said Zoning Map.
7.Where the zone boundary is indicated as one-lot-deep, said depth shall be the depth of
each lot respectively.
Section 12D. 06. General Zone Regulations. Each zone list land uses that are, may,
and are not, considered appropriate, i.e. lists of allowable, consent on merit and prohibited uses,
as follows:
Column 1
Allowable Uses
( will be approved with or without
conditions )
List of the uses that are
considered to be appropriate in
the zone.
Column 2
Consent on Merit Uses
Column 3
Prohibited Uses
( will not be approved and
cannot be appealed)
Everything else not listed List of the uses that are
as
allowable
or considered to be inappropriate
prohibited.
in the zone.
Section 12D. 07. General Residential Zone (GRZ). A gr Zone shall be used
principally for dwelling/housing purposes so as to maintain peace and quiet of the area within the
zone. The following are the allowable and prohibited uses:
Column 1
Allowable Uses
conditions )
1. Detached dwelling
2. Row-houses, Apartments
3. Residential Condominium
4. Apartment
5. Hometel
6. Pension House
7. Motel
8. Hotel apartment or apartel
9. Dormitory
10. Boarding House
11. Branch libraries and
Column 2
Column 3
Prohibited Uses
cannot be appealed)
Industry
Everything else not listed as

allowable or prohibited that
is compatible with residential Commercial larger than 20
uses and that does not create square meters in floor area
noise, or other pollution, or
traffic congestion.
Agro-industry
Residential
Subdivision/Housing
Cockpit
Projects
museums
12. Socialized Housing
13.Customary accessory uses
like:
a. servants quarter
b. private garage
c. guard houses
14. Home occupation for the
practice of ones profession or
for engaging home business
such as dressmaking, tailoring,
baking, running a sari-sari store
and the like provided that:
a. The floor area of the
business shall not exceed
10 sq meter;
b. The number of persons
engaged in such business
shall not exceed five (5),
inclusive of the owner;
c. There shall be no change
in the outside appearance
of the Building premises;
d. No home occupation shall
be conducted in any
customary accessory uses
cited above;
e.
No traffic shall be
generated by such home
occupation
in
greater
volume
than
would
normally be expected in a
residential
neighborhood
and any need for parking
generated by the conduct of
such home occupation shall
be met off the street and in
a place other than the
required front yard;
f. No equipment or process
shall be used in such
home occupation which
creates noise, vibration,
glare, fumes, odors and
electrical
interference
detectable to the normal
senses and visual or
audible interference in
any radio or television
receiver
or
causes
fluctuations
in
line
voltage off the premises.
15. Home industry classified as
cottage industry provided that:
a) Such home industry shall not
occupy more than thirty percent
(30%) of the floor area of the
dwelling unit. There shall be
nor change or alteration in the
outside appearance of the
dwelling unit and shall not be a
hazard or nuisance.
b) Such shall consider same
provisions as enumerated in
letters d, e ad f number 14,
home occupation, this section.
c)Recreational facilities for the
exclusive use of the members
of the family residing within
the premises, such as:
a) Swimming pool
b) Pelota court
c) Others
d) Nursery/Elementary
School
e)High School
f) Vocational School
g) Sports Club
h) Religious Use
i) Multi-purpose hall/barangay
hall
j) Clinic,
nursing
and
convalescing home, health
center
k) Plant nurseries
Section 12D. 08. Central Business (C-1) Zone. Referred to as the Central Business
District (CBD), a C-1 zone shall be principally for trade, services and business activities.
Enumerated below are the allowable and prohibited uses:
Column 1
Column 2
Allowable Uses
( will be approved with or
without conditions)
1.Offices like:
a. Office building
allowable or prohibited
b.Office condominium
2.General retail stores and Commercial subdivision
shops like:
a. Department
store/shopping
center
b.Book store and office supply
shop
c. Car shop
d.Home appliance store
e. Photo shop
f. Flower shop
3.Food markets and shops like:
a. Bakery and bake shop
b.Wine store
c. Grocery
d.Supermarket
4. Personal services shops like:
a. Beauty parlor
b.Barber shop
c. Sauna bath and massage
clinic
d.Dressmaking and tailoring
shops
5.
Recreational
center/establishments like:
a. Movie house/theater
b.Play court e.g. Tennis,
Column 3
Prohibited Uses
( will
not be approved and cannot
be appealed )
Light and general industry
Agro-industry
Cockpit
bowling, billiard
c. Swimming pool
d.Stadium,
coliseum,
gymnasium
e. Other sports and recreational
establishments
6. Restaurants and other
Eateries
7.Short term special education
like:
a. Dancing schools
b.Schools for self-defense\
c. Driving Schools
d.Speech Clinics
8. Storeroom and warehouse
but only as may be necessary
for the efficient conduct of the
business
9.Commercial
condominium
(with residential units in upper
floors)
10. Commercial housing like:
a. Hotel
b.Apartment
c. Apartele
d.Boarding House
e. Dormitory
f. Pension House
g.Club House
h.Motel
11. Embassy/Consulate
12. Library, Museum
13. Filling
Station/service
station
14. Clinic
15. Vocational/technical School
16. Convention center and
related facilities
17. Messengerial service
18. Security agency
19. Janitorial service
20. Bank and other financial
institution
21. Radio and television station
22. Building garage
23. Commercial job printing
24. Typing and photo engraving
services
25. Repair
of
optical
instruments and equipment and
cameras
26. Repair of clocks and
watches
27. manufacture of insignia,
badges and similar emblems
except metal
28. Transportation
terminal/Bus/Jeepney
terminal/garage
29. Plant nurseries
30. Scientific, cultural and
academic centers and researches
facilities
except
nuclear,
radioactive,
chemical
and
biological warfare facilities
Section 12D. 09. Central Business (C-2) Zone. A C-2 zone shall be for quasi-trade,
business activities and service industries performing complimentary/supplementary functions to
Commercial (C-1) Zone for the CBD and District Center area. Within the C-2 zone the following
uses are allowed and prohibited:
Column 1
Column 2
Column 3
Allowable Uses
Prohibited Uses
( will
without conditions)
be appealed )
1. Offices like:
Everything else not listed as Light and General Industry
a. Office building
b. Office condominium
Agro-industry
2. Recreational
Cockpit
a. Movie house/theater
b. Play court e.g. tennis,
bowling, billiard
c. Swimming pool
d. Day and nigh club
e. Stadium,
coliseum,
gymnasium
f. Other sports and recreational
establishments
3. Restaurant and Eateries
4. Short term special education
like:
a. Dancing schools
b. Schools for self-defense
c. Driving schools
d. Speech clinics
6. Commercial condominium
(with residential units in
upper floors)
7. Commercial housing like:
a. Hotel
b. Apartment
c. Apartele
d. Boarding House
e. Dormitory
f. Pension House
g. Club House
h. Motel
8. Filling station/service station
9. Clinic
10. Vocational/technical
school
11.Messengerial service
12. Security agency
13. Janitorial service
14. Radio and television station
15. Building garage
16. Commercial job printing
17. Typing and photo engraving
services
18. Repair
of
optical
instruments and equipment
and cameras
19. Repair of clocks and
watches
20. Manufacture of insignia,
except metal
21. Transportation
terminal/garage
22. Plant nurseries
23. Repair shops like:
a. House appliances
b. Home furnishing
24. Bus/Jeepney terminal
25. Publishing
26. Small scale junk shop
27. Machinery
display
shop/center
28. Gravel and sand
29. Lumber/hardware
30. Manufacture of ice blocks,
cubes, tubes, crush except
dry ice
31. Manufacture of sings and
advertising displays (except
printed)
32. Chicharon factory
33. Welding shops
34. Machine
shop
service
operation
(repairing/rebuilding,
or
custom job orders)
35. Repair of motorcycles
36. Lechon or whole pig
roasting
37. Biscuit
factorymanufacture of biscuits,
cookies, crackers and other
similar dried bakery products
38. Doughnut and hopia factory
39. Other bakery products not
elsewhere classified
40. Re-packing
of
food
products
e.g.
fruits,
vegetables, sugar and other
related products
41. Funeral parlors, mortuaries
and crematory services and
memorial chapels
42. Parking
lots,
garage
facilities
43. Vulcanizing shop
44. Ice Plant and Cold Storage
Section 12D. 10. Light Industrial Zone (I-1). An I-a zone shall be for non-pollutive/nonhazardous manufacturing/processing establishments, compatible with adjoining residential areas.
Enumerated below are the allowable and prohibited uses:
Column 1
Column 2
Allowable Uses
without conditions)
1. Drying Fish
2. Biscuit factory-manufacture allowable or prohibited
of biscuits, cookies, crackers
and other similar dried bakery
Column 3
Prohibited Uses
( will
be appealed )
Residential development not
part of the industrial
development, including
guard house and caretakers
products
3. Doughnut and hopia factory
4. Manufacture of macaroni,
spaghetti and vermicelli and
other noodles
5. Other bakery products not
elsewhere classified
6. Life belts factory
7. Manufacture of luggage,
handbags, wallets and small
leather goods
8. Manufacture
of
miscellaneous products of
leather and leather substitute
9. Manufacture of shoes except
rubber, plastic and wood
10. Manufacture of slipper and
sandal except rubber and
plastic
11.Manufacture of footwear
parts except rubber and plastic
12. Printing, publishing and
allied industries and those
13. Manufacture or assembly of
typewriters, cash registers,
weighing, duplicating and
accounting machines
electronic data processing
machinery and accessories
15. Renovation and repair of
office machinery
miscellaneous office machines
17. Manufacture of rowboats,
bancas, sailboats
18. Manufacture of animal
drawn vehicle
19. Manufacture of children
vehicle and baby carriages
20. Manufacture of laboratory
and scientific instruments,
barometers, chemical balance,
etc.
21. Manufacture of measuring
ad controlling equipment,
plumb bomb, rain gauge, taxi
meter, thermometer, etc.
surgical,
medical,
dental
equipment
and
medical
furniture
23. Quick freezing and cold
packaging for fish and other
sea foods
24. Quick freezing and cold
packaging for fruits and
vegetables
25. Ice Plant and Cold Storage
26. Popcorn/Rice factory
27. manufacture
of
medical/surgical
supplies:
adhesive tapes, antiseptic
house
Special Industry
dressing, sanitary napkins,

surgical gauge, etc.
28. Manufacture of orthopedic
and prosthetic appliances
(abdominal supporter, ankle
supports,
arch
support,
artificial
limb,
kneecap
supporters, etc.)
29. Manufacture
of
photographic equipment and
accessories
30. manufacture or assembly of
optical instruments
31. Manufacture of eyeglasses
and spectacles
32. manufacture of optical
lenses
33. Manufacture of watches and
clocks
34. Manufacture of pianos
35. Manufacture
of
string
instruments
36. Manufacture of wind and
percussion instruments
electronic organs
38. Manufacture of sporting
gloves and mitts
balls (not of rubber or plastic)
40. Manufacture of gym and
playground equipment
tables (billiards, ping-pong,
pool)
42. Manufacture
of
other
sporting and athletic goods
43. manufacture of toys and
dolls except rubber and mold
plastic
44. manufacture
of
pens,
pencils and other office and
artist materials
45. Manufacture of umbrella
and canes
46. Manufacture of buttons
except plastic
47. Manufacture of brooms,
brushes and fans
48. Manufacture of needles,
pens, fasteners and zippers
49. Manufacture of insignia,
(except metal)
50. Manufacture of signs and
advertising displays (except
printed)
51. Small scale manufacture of
ice cream
52. Slaughterhouse
Section 12D. 11. General Industrial Zone (I-2). An I-2 zone shall be for manufacturing
processing establishments. Enumerated below are the allowable and prohibited uses:
Column 1
Allowable Uses
conditions )
General and light industry
Column 2
Column 3
Prohibited Uses
cannot be appealed)
Everything else not listed All forms of residential
as
allowable
or development
prohibited.
Special Industry
Section 12D. 12. General Institutional Zone (GIZ). In the GI zone, the following uses
shall be allowed and prohibited:
Column 1
Column 2
Column 3
Allowable Uses
Prohibited Uses
conditions )
cannot be appealed)
1. Government center to house Everything else not listed Potentially
pollutive
or
national, regional or local as
allowable
or hazardous industry
offices in the area
prohibited.
2.
Colleges, universities,
Special Industry
professional business schools,
vocational and trade schools,
technical schools and other
institutions of higher learning
3. General hospitals, medical
centers, multipurpose clinics
4.
Scientific, cultural and
academic centers and research
facilities
except
nuclear,
radioactive,
chemical
and
biological warfare facilities
5. Convention centers and
related facilities
6. Religious structure e.g.
church, seminary, convents
7. Museums
8. Embassies/Consulate
9.
Student
housing
e.g.
dormitories, boarding house
10. Welfare homes, orphanages,
boys and girls town, home for
the aged and the like
11. Rehabilitation and vocational
training center for ex-convicts,
drug addicts, unwed mothers,
physically,
mentally
and
emotionally handicapped, exsanitaria inmates and similar
establishments
12. Military
camps/reservations/bases
and
training grounds
13. Penitentiary and correctional
institution
14. Cemetery
Section 12D. 13. Parks and Recreation Zone (PRZ). The following uses shall be allowed
and prohibited.
Column 1
Column 2
Column 3
Allowable Uses
conditions )
1. Parks / Gardens
2. Resort areas e.g. beaches,
including accessory uses
3. Open air or outdoor sports
activities and support
facilities, including low rise
studio, gyms, amphitheaters
and swimming pools
4. Ball courts, race tracks and
similar uses
5. Memorial/shrines
monuments, kiosks and other
park structures
6. Sports Club
7. Underground parking
structures/facilities
8. Cemetery

Everything else not listed
as allowable
Prohibited Uses
cannot be appealed)
Potentially pollutive or
hazardous industry
Special Industry
Section 12D. 14. General Agricultural Zone (GAZ). In GA Zone the following uses
shall be allowed and prohibited.
Column 1
Allowable Uses
conditions )
1. Cultivation, raising and
growing of staple crops such as
rice, corn, cassava and the like
2. Growing of diversified plants
and trees, such as fruit and
flower bearing trees, coffee,
tobacco, etc.
3.Silviculture, mushroom
culture, fishing and fish culture,
snake culture, crocodile farm,
monkey raising and the like
4. Customary support facilities
such as palay dryers and rice
threshers and storage barns and
warehouses
5.Ancillary dwelling
units/farmhouses fertillers and
laborers
6.Agricultural research and
experimentation facilities such a
breeding stations, fish farms,
nurseries, demonstration farms,
etc.
7.Pastoral activities such as goat
raising and cattle fattening
8.Home occupation for the
engaging home business such as
dressmaking, tailoring, baking,
running a sari-sari store and the
like, provided that:
a. The floor area of the
business shall not exceed 10
square meters;
b. Number of persons engaged
Column 2
as allowable or
prohibited
Column 3
Prohibited Uses
cannot be appealed)
directly associated with an
allowable use.
Subdivision into residential
size lots smaller than 1 hectare
in area.
Extraction, excavation or other
mining activity not undertaken
in accordance with the Mining
Code and its implementing
rules and regulations.
General and Light Industry
in such business/industry shall

not exceed five (5), inclusive
of the owner;
c. There shall be no change in
the outside appearance of the
building premises;
d. No home occupation shall be
conducted in any customary
accessory uses cited above;
e. No traffic shall be generated
by such home occupation in
greater volume than would
normally be expected in a
residential neighborhood and
any need for parking generated
by the conduct of such home
occupation shall be met off the
street in a place other than the
required front yard;
f. No equipment or process
occupation which creates
noise, vibration, glare, fumes,
odors and electrical
interference in any radio or
television receiver or causes
fluctuations in line voltage off
the premises.
9. Home Industry classified as
cottage industry e.g. Mar
weaving, pottery making, food
preservation, etc. provided that:
a. such home industry shall not
occupy more than thirty
(30%) of floor area of the
dwelling unit. There shall be
no change or alteration the
outside appearance of the
dwelling unit and shall not
be a hazard or nuisance;
b. Allotted capitalization shall
not exceed the capitalization
as set by the department of
trade and industry (DTI);
c. Such shall consider same
provisions as enumerated in
letters d, e and f of home
occupation, this section.
10.Cemetery
11. Poultry
12.Piggery
13.Cockpit
14.
Section 12D. 15. Agro-Industrial Zone (AIZ). In the AI zone the following uses shall be
allowed and prohibited.
Column 1
Allowable Uses
conditions )
1. All uses allowed in
agriculture.
Column 2
Column 3
Prohibited Uses
cannot be appealed)
2. Rice/Corn mills (single

pass)
3. Drying, cleaning, curing
and preserving of meat and
its by products and
derivatives
4. Drying, smoking and airing
of tobacco
5. Cassava flour mill
6. Manufacture of coffee
7. Manufacture of unprepared
animal feeds, other grain
milling
8. Production of prepared
feeds for animals
9. Cigar and cigarette factory
10. Curing and redrying
tobacco leaves
11.Miscellaneous processing
tobacco leaves
12. Weaving hemp textile
13. Jute spinning and
weaving
14. Manufacture of charcoal
15. Milk processing plants
(manufacturing filled,
reconstructed or
recombined milk,
condensed or evaporated)
16. Butter and cheese
processing plants
17. Natural fluid milk
processing (pasteurizing,
homogenizing,
vitaminizing, bottling of
natural animal milk and
cream related products)
18. Other dairy products
19. Canning and preserving
of fruits and fruits juices
of vegetable and
vegetable juices
of vegetable sauces
22. Miscellaneous canning
and preserving of fruit
and vegetables
23. Fish canning
24. Patis factory
25. Bagoong factory
26. Processing, preserving
and canning of fish and
other seafood
27. Manufacture of desiccated
coconut
28. Manufacture of starch and
its products
29. Manufacture of wines
from juices of local fruits
30. Vegetable oil mills,
including coconut oil
31. Sugarcane milling
as allowable or
prohibited
directly associated with an

allowable use
(centrifugal and refines)

Sugar refining
Muscovado sugar mill
Cotton textile mill
Manufacture/processing of
other plantation crops e.g.
pineapple, bananas, etc.
36. Other commercial
handicrafts and industrial
activities utilizing plant or
animal parts and/or
products as raw materials
37. Other accessory uses
incidental to agro-industrial
activities
32.
33.
34.
35.
Section 12D. 16. Nature Conservation Zones (NCZ). No development use, or activity
shall be allowed in Nature Conservation Zones unless consistent with the Department of
Environment and natural Resources (DENR) development regulations for Forest Zones and a
permit, lease or license is issued by the DENR. In the NCZ the following uses may then be
allowed or are prohibited.
Column 1
Allowable Uses
conditions )
1. Contract reforestation with
Forest Land Management
Agreement (FLMA)
2. Commercial tree plantation
and Industrial Forest
Plantation (IFP)
3. Integrated Social Forestry
programs (ISF)
4. Community based forest
management
5. Reforestation compliance by
forest users by temporary
lease agreement
6. Reforestation compliance by
pasture lease agreement
7. Ecological Revolution
Program (ECOREV)
Column 2
1.
as allowable or
prohibited
2.
3.
4.
5.
Column 3
Prohibited Uses
cannot be appealed)
Residential development
not directly associated
with an allowable use.
Extraction, excavation or
other mining activity not
undertaken in accordance
with the Mining Code and
its implementing rules
and regulations
Fishing
activities
not
undertaken pursuant to
the provisions of the
Fisheries Code and its
implementing rules and
regulations
and
the
revised Forestry Code of
the
Philippines
as
amended.
Infrastructure development
and
resettlement
undertaken within Forest
Zones inconsistent with
the provisions of the
revised Forestry Code of
the
Philippines,
as
amended, and subject to
an Environmental Impact
Assessment, prior to the
approval of such projects
in order to determine their
environmental
impacts
and social acceptability.
sized lots smaller than 1
hectare in area.
Section 12D. 17. Tourist Zone (TZ). In the TZ zone the following shall be allowed and
prohibited.
Column 1
Allowable Uses
conditions )
Column 2
Column 3
Prohibited Uses
cannot be appealed)
Section 12D. 18. Future Urban Zone (FUZ). The FUZ is for agricultural uses until such
time as the land is appropriate for urban developmental which time the land shall be rezoned.
Until then the FUZ the following uses shall be allowed and prohibited.
Column 1
Allowable Uses
conditions )
All uses allowed in General
Agricultural zone
Column 2

as allowable or
prohibited
Detached dwelling
Column 3
Prohibited Uses
cannot be appealed)
Industrial and commercial
development
Residential Subdivision
sized lots smaller than 2,500
square meters in area
Section 12D. 19. Rural Settlement Areas. Rural Settlement Areas shall be used for
dwelling/housing purposes within each rural barangay. The following are the allowable and
prohibited uses.
Column 1
Allowable Uses
conditions )
Column 2
2. Home Occupation for the
such as dressmaking,
tailoring, baking, running a
sari-sari store and the like,
provided that:
a. The floor area shall not
exceed 10 square meters;
b. The number of persons
shall not exceed three (3)
c. There shall be no change
of the building premises;
d. No home occupation shall
be conducted in any
cited above;
e. No equipment or process
shall be used in such home
occupation which creates
noise, vibration, glare,
fumes, odors and electrical

as allowable or
prohibited
Column 3
Prohibited Uses
cannot be appealed)
Industrial development
3.
4.
5.
6.
7.
interference in any radio or

television received or
causes fluctuations in line
Home industry classified as
cottage industry provided
that:
a. Such home industry shall
not occupy more than 30%
of the floor area of the
dwelling unit. There shall
be no change or alteration
of the dwelling unit and
shall not be a hazard or
nuisance.
b. Allocated capitalization
shall not exceed the
capitalization set by the
Department of Trade and
Industry (DTI)
Nursery/Elementary School
Religious Use
Multi-purpose hall/barangay
hall
Plant Nurseries
Section 12D. 20. Rural Service Centers. Rural service Centers shall provide a range of
basic goods and services and shall serve as secondary growth nodes in the rural areas. The
following are the allowable and prohibited uses:
Column 1
Allowable Uses
conditions )
Column 2
1. General retail stores

2. Food markets and restaurants
3. Personal services like:
a. Barber shop and beauty
b. Parlor/Tailoring and dress
shop
4. Recreational
a. Billiard Hall
but only as may be necessary
for the efficient conduct of
the business
6. Nursery/elementary school
7. High School
8. Vocational School
9. Satellite Library
10. Transportation
terminal/garage
11.Satellite Clinic
12. Religious Use
13. Plant Nurseries
14. Scientific, cultural and
academic centers
15. District office

as allowable or
prohibited
Column 3
Prohibited Uses
cannot be appealed)
Section 12D. 21. Tourism/Resort/Residential Areas. Tourism/Resort/Residential Areas

shall be for tourism resort, recreational and residential land uses. The following are the allowable
and prohibited uses:
Column 1
Allowable Uses
conditions )
Column 2
2. Tourist Accommodation like:
a. Cottage
b. Lodging inn
c. Restaurant
3. Home occupation for the
such as dressmaking,
tailoring, baking, running a
sari-sari store and the like,
provided that:
a. The floor area shall not
exceed 10 square meters;
b.The number of persons
shall not exceed three (3),
c. There shall be no change in
the outside appearance of
the building premises;
d.No home occupation shall
be conducted in any
cited above;
e.No equipment or process
home occupation which
creates noise, vibration,
glare, fumes, odors and
electrical interference in
any radio or television
receiver or causes
fluctuations in line
4.Resort area, e.g. beach/resort
including accessory uses
5.Open air or outdoor sports
activities
Everything not listed as

Column 3
Prohibited Uses
cannot be appealed)
Mining
General and Light Industry
Section 12D. 22. Agricultural Areas. The following are allowable and prohibited uses:
Column 1
Allowable Uses
conditions )
Column 2
All allowable uses in

Everything not listed as
Agricultural Zone in Urban
Areas
2. Drying, cleaning, curing and
preserving of meat and its
products and derivatives
Manufacture of unprepared
Column 3
Prohibited Uses
cannot be appealed)
All prohibited uses in General
Agricultural Zone
animal feeds and other

grain milling
Jute spinning and weaving
Manufacture of charcoal
Bagoong making
Piggery
Poultry
Rice/Corn Mills
Section 12D. 23. Forest/Nature Conservation Areas. No development, use or activity
shall be allowed in Forest/Nature Conservation Areas unless such use or activity is in accordance
with the provision of R.A. 7611 and consistent with the DENR development regulations for these
areas and a permit, lease or license issued by the DENR. The following uses may then be
allowed or prohibited:
Column 1
Allowable Uses
conditions )
Column 2
Column 3
Prohibited Uses
cannot be appealed)
Section 12D. 24. Eco-Tourism/Ethnological/Conservation Areas. The following are

allowable and prohibited uses:
Column 1
Allowable Uses
conditions )
1.
2.
3.
4.
5.
6.
7.
8.
Hiking
Trekking
Mountain Climbing
Camping
Sports Fishing
Horse Riding
Spelunking
Other related eco-tourism
activities
Column 2

as allowable or
prohibited
Column 3
Prohibited Uses
cannot be appealed)
Industrial and
development
commercial
Residential development
Mining
Section 12D. 25. Special Development Areas. The following are allowable and
prohibited uses within the area:
Column 1
Allowable Uses
conditions )
All uses allowed under the laws,
orders and ordinances, plans
governing the use of these
Special Development Areas
Column 2

as allowable or
prohibited
Column 3
Prohibited Uses
cannot be appealed)
All uses not allowed under the
laws, orders, ordinances, and
plans creating or regulating
the use of the Special
Development Areas
Section 12D. 26. Height Regulations The maximum height of buildings or structures
shall not exceed the height regulations of the same classification in which they may be situated,
except for penthouse or roof structures for the housing of elevators, stairways, water tanks,
church steeples and other utilities and such other structures not covered by the height regulations
of the National Building Code and Air Transportation Office (ATO), as well as laws, ordinances,
design standards, rules and regulations related to land development and building construction and
the various safety codes.
In areas that may be declared by the Air Transportation Office (ATO) as along air traffic
route, the building height shall govern with the ATO regulations, provided that no building or
structure shall exceed the height limitation imposed by the regulations in the zoning district
where it is located. The following are the maximum prescribed height for every district:
No. of
Storeys/
Floors
3
District Classification
General Residential Zone (GRZ)
Central Business Zone (C-1)
Old Poblacion
New Central Business District (San Jose)
General Commercial Zone (C-2)
Light Industrial Zone (I-1)
General Industrial Zone (I-2)
General Institutional Zone (GIZ)
Parks and Recreation Zone (PRZ)
Agricultural Zone (AGZ)
Agro-Industrial Zone (AIZ)
Forest/Nature Conservation Zone (F/NCZ)
Tourist Zone (TZ)
Future Urban Zone (FUZ)
Rural Settlement Areas
Rural Service Center
Eco-Tourism/Ethnological/Conservation Areas
4
6
4
3
3
3
2
1
3
1
3
1
1
1
1
*
Height
(M)
11
15.50
21.50
15.50
12
12
11
8
4
12
1
11
4
4
4
4
*
* refer to laws, orders and ordinances, plans governing the use of Special Development
Areas.
Section 12D. 27. Exemption from height Regulation Exempted from the imposition of
height regulations in residential zones are the following: towers, church, steeples. Water tanks
and other utilities and such other structures not covered by the height regulations of the National
Building Code and/or the Air Transportation Office.
Section 12D. 28. Area Regulations Area regulation in all Zones shall conform to the
minimum requirement of the existing codes such as:
a)P.D. 957 the subdivision and condominium buyers, protective law and its revised
implementing rules and regulations.
b) B.P. 220 promulgation of different levels of standards and technical requirements
for economic and socialized housing projects and its revised
implementing rules and regulations.
c)P.D. 1096 national Building Code of the Philippines
d) Fire Code of the Philippines
e)Sanitation Code of the Philippines
f) Plumbing Code of the Philippines
g) Structural Code of the Philippines
h) Executive Order No. 648
Other relevant guidelines promulgated by the national agencies concerned.
Section 12D. 29. Access to Road or Right-of-Way Every lot shall have direct access to
a public road or right-of-way as indicated on the Certificate of Title at least 3 meters wide for
pedestrian and vehicular access.
Section 12D. 30. Road Set Back Regulations The following minimum building and
structure setbacks from roads shall be applied.
Minimum Road Setback (in meters)
Zoning Classification
Residential
Major Thoroughfare
(20m wide & above)
6
Secondary Road
(between 8 & 20m
wide)
4
Local Road (8m

wide & below)
3
Industrial, Agriculture,
Agro-Industrial,
Forest/Nature Conservation
Areas
Parks & Recreation
Commercial, Tourist
Institutional
Eco-Tourism/Resort/
Ethnological/
Conservation areas
10
10
10
10
3*
10
10
10
10
3*
8
10
8
3
3*
6
5
8
15
10
* 6m if car parking is proposed in front of the building

- refer to laws, orders and ordinances, plans governing the use of Special Development Areas.
Section 12D. 31. Buildable Area required where Portion Taken for Street or other
Government Use If a portion of a legally existing lot or parcel of land in any district is acquired
for governmental use in any manner, including dedication, condemnation or purchase, the
remainder of such lot or parcel shall be considered as having the required minimum buildable
area.
Section 12D. 32. Parking Requirements All traffic generating buildings and structures
allowed in any zone must provide for adequate parking spaces for their employees, client or
visitors, the adequate number to be approved by the Zoning Officer/Deputized Zoning
Administrator.
The size of an average automobile parking slot shall be computed at 2.4M x 5M for
perpendicular or diagonal parking or 2M x 6M for parallel parking. A truck or bus
parking/loading slot shall be computed at a minimum of 3.6M, 12M.
The parking spaces listed below are minimum off-street requirements for specific
uses/occupancies for buildings/structures:
A. Singled detached living units
B. Multi-family units regardless of
Number of stories with an average
Living floor area of:
up to 50 square
Meter above 50 square meter
C. pension/Lodging House
D. Hotels
E. Motels
F. Supermarkets/Shopping
G. Public Markets
H. Small Market/Talipapa
I. Restaurants/fastfood centers/
Bars and beer house
J. Nightclubs/theater restaurant
K. Office buildings/banks
one slot/unit
- one slot/living unit

two slots/living unit
one slot/5beds
- one slot/5 rooms plus two
slots for every 100 sq
meters of gross floor area
use for dining, lounge,
kitchen, reception area or
commercial office facilities
- One slot/unit
- Two slots/150 sq meters of
gross floor area or fraction
thereof
- two slots/100 sq meters of
thereof
- one slot/2 stall
- one slot/30 sq meters of

floor area of fraction thereof
- one slot/20sq meters of floor
area or fraction thereof
floor area or fraction thereof
L. Other buildings in business/commercial

Zones
M. Public assembly buildings such as
Theaters, cinemas, auditorium,
Stadium, etc.
N. Funeral parlors/Mortuaries
O. Recreational facilities
Bowling
Amusement Alleys

floor area or fraction thereof
- one slot/25 sq meter of floor
area or fraction thereof
- one slot/25 sq meter of floor
Area of fraction thereof plus
one truck parking
Pelota Courts
Gold Course
P. Warehouse/Storage
Q. Church and Other Places of Worship

R. Schools
Elementary, Secondary, Vocational
And Trade Schools
College and Universities
S. Museums, Libraries and Nursery/
Day Care Centers
- one slot/2 alleys

- two slots/50 sq meters or
fraction thereof
- one slot/court
- two slots/hole
- one slot/100 sq meters of
gross floor area of fraction
thereof plus one truck
parking
congregation area or fraction
thereof.
- two slots/5 rooms
- three slots/4 rooms
T. Hospitals

thereof
- one slot/5 beds
Section 12D. 33. Storm Water Management. Storm water shall be disposed from the site
in a manner that will not increase the risk of flooding to downstream properties.
Section 12D. 34. Easement. In the utilization, exploitation, development, conservation
and protection of the water resources, the following setbacks and/or easement along the entire
length of the banks of rivers, streams, shores of the sea and lakes and creeks from the highest
watermark shall be observed.
a. Three (3) meters easement in urban areas;
b. Twenty (20) meters in agricultural areas;
c. Forty (40) meters in forest areas, along their margins, are subject to easement of
public use in the interest of recreation, navigation, floatage, fishing and salvage.
d. Thirty (30) meters (Fishery Code) from the shore seawards may be developed for
piers, etc. and for restaurants.
No person shall be allowed to stay in this area longer than what is necessary for space or
recreation, navigation, floatage, fishing or salvage or to build structures of any kind.
Section 12D. 35. Buffer Regulations. A buffer of five (5) meters shall be provided on
each side along the entire zone boundary length between two or more conflicting zones. Such
buffer strip should be open and not encroached upon by any building or structure and should be a
part of the yard or open space.
Section 12D. 36. Minimum Side/Rear yard. The following minimum building and
structure setbacks from property line shall be applied
Minimum Road Setback (in meters)
Classification/Use
Residential
Side Yard
(m)
each side
2
Rear Yard
4
(M)
Commercial
Industrial, Agro-Industrial
Agriculture
Tourism
Institutional
Parks and Recreation
Forest/Nature Conservation
Future Urban Use
Tourism/Resort/Residential Areas
Eco-Tourism/Ethnological/Conservation Areas
1.5
4
3
2
2
3
5
2
2
3
3
5
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12
5
3
3
2
3
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3
2
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one side only

- refer to laws, orders and ordinances, plans governing the use of Special Development Areas.
Section 12D. 37. Specific Provision in the National Building Code Specific provisions
stipulated in the national Building Code (P.D. 1096) as amended thereto relevant to traffic
generators, advertising and business signs, erection of more than one principal structure, dwelling
or rear lots, access yard requirements and dwelling groups, which are not in conflict with the
provisions of the Zoning Ordinance shall be observed.
Section 12D. 38. Subdivision Project All owners and/or developers or subdivision
projects shall in addition to securing a Locational Clearance be required to secure a Development
Permit pursuant to provisions of PD 957 and its implementing rules and regulations or BP 220
and its implementing rules and regulations in the case of socialized housing projects in
accordance with the procedures laid down in EO 71, series of 1993.
All subdivision is to be treated as a Consent on Merit proposal to be reviewed by the
DCC.
ARTICLE E Enforcement
Section 12E. 01. Right to Inspect Property and Buildings The Zoning
Administrator/Zoning Officer and any of his authorized representatives shall have authority to
enter private property and inside buildings at all reasonable times to inspect compliance with the
Section 12E. 02. Inspection of Inaccessible Property Where a property is inaccessible
due to locks or the like, the owner shall provide access with week upon receipt of notice in
writing. Failure to provide access will constitute a violation of Ordinance and shall be proceeded
with in accordance with the following section.
Section 12E. 03. Violation and Penalty Any person who violates any of the provisions
of this Ordinance, shall, upon conviction, be punished
by a fine not exceeding FIVE
THOUSAND PESOS (P5,000.00) or an imprisonment for a period exceeding one (1) year or both
at the discretion of the court.
In case of violation by a corporation, partnership or association, the penalty shall be
imposed erring officers responsible for such violations and in case the guilty party is an alien, he
is immediately be recommended for deportation with the proper agency after payment of the fine
and/or service of his/her sentence.
Section 12E. 04. Administrative Fine Any person or corporation found guilty of
violation shall be deemed guilty of a separate offered FIVE HUNDRED PESOS (P500.00)
everyday during which any violation of any provisions or ordinance or portion thereof is
committed, continued or permitted by such persons, firms or corporations, and shall be
punishable thereof as provided for in this Ordinance.
Any use, occupation, or building done constructed in violation of this Ordinance shall
constitute public nuisance.
ARTICLE F Interpretation
Section 12F. 01. Interpretation. In interpreting and applying the provisions of this
Ordinance, the provisions of this Ordinance be held to a minimum requirement for the promotion
of the public health, safety, comfort, convenience and general welfare. It is not intended by this
ordinance to interfere with or alter or annul any easement, covenant or other agreements between
parties. When this Ordinance imposes a greater restriction on the use of buildings or land, or
upon the height of buildings, or requires larger open space than are imposed or required by other
Ordinances, rules, regulations or by assessment covenants, or agreements, the provision of this
Ordinance shall prevail.
ARTICLE G Other Matters
Section 12G. 01. Certificate of Non-Conformance A certificate of non-conformance
shall be applied for by the owner of the structure or operator of the activity involved within six
(6) months from the ratification of the Zoning Ordinance by the Sangguniang Panlalawigan (SP).
Failure on the part of the owner to register/apply for a certification of non-conformance shall be
considered in violation of the Zoning Ordinance and is subject to fine/penalties.
Upon approval of this ordinance, the Zoning Officer/Deputized Zoning Administrator or
his authorized representatives shall immediately notify owners or known existing nonconforming use to apply for a certificate of non-conformance. Expansion of a Non-conforming
use is prohibited.
Section 12G. 02. Issuance of Business and Other Local Permits Subject to the
pertinent legalities, business license, mayors and other local permits may only be issued upon
compliance with the provisions of this Ordinance or satisfactory proof of non-coverage thereof,
including but not limited to the payment of fees, surcharge, fines and compliance with sanctions
which may have been properly imposed.
Section 12G. 03. Land Use Study Committee (LUSC) There is hereby created the Land
Use Study Committee (LUSC) to perform the following functions:
- To study the potential and long term best use of lands within the City in accordance with
government regulations, acceptable development standards, and appropriate
environmental protection policies; and
- To identify future sites for public utilities, facilities, community services and other uses
and to recommend to the City Mayor and the Sangguniang Panlungsod the preservation,
acquisition and/or dedication of such sites for the intended purpose/s.
It shall be composed of the following:
Chairman Member
Secretary -
Chairman, Landed Estate and Urban Development

Committee of the Sangguniang Panlungsod
City Planning and Development Coordinator
City Engineer
City Assessor
City Environment and Natural Resources Officer
Representative from the Private Sector
City Zoning Officer
Section 12G. 04. Amendments to the Zoning Ordinance Changes in the Zoning
Ordinance shall be treated as an amendment, provided that any amendments to the Zoning
Ordinance or provisions thereof shall be subject to public hearing and shall be carried out through
a resolution of three-fourths vote of the Sangguniang Panlungsod.
Any amendments shall be considered automatically revoked if the project is not
commenced within one (1) year from the date of the approval.
ARTICLE H Repealing, Separability and
Effectivity Clauses
Section 12H. 01. Repealing Clause All ordinances, rules or regulations in conflict with
the provisions of this ordinance are hereby repealed provided that the rights that are vested upon
the effectivity of this Ordinance shall not be impaired.
Ordinance No-100-98 passed by the Sangguniang Panlungsod on March 19, 1998 is likewise
deemed repealed in its entirely.
Section 12H. 02. Separability Clause. Should any section or provision of this ordinance
be declared by the courts to be unconstituted, invalid, such decision shall not affect the validity of
the Ordinance as a whole or any part thereof other than the part so declared to be unconstitutional
or invalid.
CHAPTER XIII GENERAL ADMINISTRATIVE

AND PENAL PROVISIONS
ARTICLE
A Collection and Accounting

of City Revenues
Section 13A. 01. Collection The collection of City taxes, fees, charges, surcharges,
interest and penalties accruing to this City shall be the responsibility of the City Treasurer or his
duly authorized representatives and in no case shall it be delegated to any other non-accountable
persons.
Unless otherwise specifically provided in this Code, or under existing laws or decrees,
the City Treasurer is authorized, subject to the approval of the City Mayor, to promulgate rules
and regulations for the proper and efficient administration and collection of taxes, fees and
charges imposed herein.
Section 13A. 02. Issuance of Receipts It shall be the duty of the City Treasurer or
his authorized representative to issue the necessary receipt to the person paying the tax, fee or
charge, indicating therein the date, amount, name of the person paying and the account for
which it is paid.
In acknowledging payment of local taxes, fees and charges, it shall be the duty of the
City Treasurer or his deputies to indicate on the official receipt issued for the purpose, the
number of the corresponding local tax ordinance.
Section 13A. 03. Record of Taxpayers It shall be the duty of the City Treasurer, to
keep the records, alphabetically arrange and open to the public for inspection, the name of all
persons paying City taxes, fees and charges, as far as practicable. He shall establish and keep
current the appropriate tax roll, each kind of tax, fee or charge provided in this Code.
Section 13A. 04. Examination of Book of Accounts For effective enforcement and
collection of the taxes, fees and charges provided in this Code, the City Treasurer shall by
himself or through any of his deputies duly authorized in writing, examine the books of accounts
and other pertinent records of any person doing business within the jurisdictional limits of this
City, to verify, assess and collect the true and correct amount due from the taxpayer concerned.
Such examination shall be made during regular business hours, not oftener than once a year for
each business establishment. Any examination conducted pursuant to the provisions of this
Section shall be certified to by the examining official and such certificate shall be made of record
in the books of accounts of the taxpayer concerned.
Section 13A. 05. Accounting of Collections. Unless otherwise provided in this Code
and other existing laws and ordinances, all moneys collected by virtue of this Code shall be
accounted for in accordance with the provisions of existing laws, rules and regulations, and
credited to the General Fund of this City.
ARTICLE
B Civil Remedies for Collection of Revenue
Section 13B. 01. Extent of City Governments Lien Local taxes, fees, charges and
other revenues constitute a lien, superior to all liens, charges or encumbrances in favor of any
person, enforceable by appropriate administrative or judicial action, not only upon any property
or rights therein which may be subject to the lien but also upon property used in business,
occupation, practice of profession or calling, or exercise of privilege with respect to which the
lien is imposed. The lien may only be extinguished upon full payment of the delinquent local
taxes, fees and charges including related surcharges and interests.
Section 13B. 02. Application of Civil Remedies The civil remedies for the collection
of local taxes, fees, or charges, and related surcharges and interest resulting from delinquencies
shall be:
a] By administrative action -Through distraint of goods, chattels, or effects,
and other personal property of whatever character, including stocks and other
securities, debts, credits, bank accounts, and interest in, or rights to real
property; and
b] By judicial action - Either of these two (2) remedies, or both, may be pursued
concurrently or simultaneously at the discretion of the City Treasurer with the approval of the
Mayor.
Section 13B. 03. Distraint of Personal Property The remedy by distraint shall proceed
as follows:
a]
Seizure. Upon failure of the person owing any local tax, fee, or charge to pay the
same at the time required, the City Treasurer or his deputy may, upon written
notice, seize or confiscate any personal property belonging to that person or any
personal property subject to the lien in sufficient quantity to satisfy the tax, fee, or
charge in question, together with any increment thereto incident to delinquency
and the expenses of seizure. In such case, the City Treasurer or his deputy shall
issue a duly authenticated certificate based upon the records of his office showing
the fact of delinquency and the amounts of tax, fee, or charge and penalty due.
Such certificate shall serve as sufficient warrant for the distraint of personal
property aforementioned, subject to the taxpayers right to claim exemption under
the provisions of applicable laws. Distrained personal property shall be sold at
public auction in the manner provided in this Code.
b]
Accounting for Distrained Goods. The officer executing the distraint shall make
or cause to be made an account of the goods, chattels, or effects distrained, a
copy of which signed by himself shall be left either with the owner or person from
whose possession the goods, chattels, or effects are taken, or at the dwelling or
place of business of that person and with someone of suitable age and discretion,
to which list shall be added a statement of the sum demanded and a note of the
time and place of sale.
c]
Publication. The officer shall forthwith cause a notification to be exhibited in not

less than three (3) public and conspicuous places in this City, specifying the time
and place of sale, and the articles distrained. The time of sale shall not be less
than twenty (20) days after notice to the owner or possessor of the property as
above specified and the publication or posting of the notice. One place for the
posting of the notice shall be at the Office of the City Mayor.
d]
Released of Distrained Property Upon Payment Prior to Sale. If at any time prior
to the consummation of the sale, all the proper charges are paid to the officer
conducting the sale, the goods or effects distrained shall be restored to the owner.
e]
Procedure of Sale. At the time and place fixed in the notice, the officer
conducting the sale shall sell the goods or effects so distrained at public auction to
the highest bidder for cash. Within five (5) days after the sale, the City Treasurer
shall make a report of the proceedings in writing to the City Mayor.
Should the property distrained be not disposed of within One Hundred Twenty (120) days
from the date of distraint, the same shall be considered as sold to this City for the amount of the
assessment made thereon by the committee on appraisal and to the extent of the same amount,
the tax delinquencies shall be canceled.
The committee on appraisal shall be composed of the City Treasurer as chairman, with a
representative of COA and the City Assessor, as members.
f]
Disposition of Proceeds. The proceeds of the sale shall be applied to satisfy the
tax, including the surcharges, interests, and other penalties incident to
delinquency, and the expenses of the distraint and sale. The balance over and
above what is required to pay the entire claim shall be returned to the owner of the
property sold. The expenses chargeable upon the seizure and sale shall embrace
only the actual expenses of seizure and preservation of the property pending the
sale, and no charge shall be imposed for the services of the local officer or his
deputy. Where the proceeds of the sale are insufficient to satisfy the claim, other
property may, in like manner, be distrained until the full amount due, including all
expenses, is collected.
g]
Levy on Real Property. After the expiration of the time required to pay the
delinquent tax, fee, or charge, real property may be levied on before,
simultaneously, or after the distraint of personal property belonging to the
delinquent taxpayer. The City Treasurer shall prepare a duly authenticated
certificate showing the name of the taxpayer and the amount of the tax, fee, or
charge, and penalty due from him. Such certificate shall operate with the force of
a legal execution throughout the Philippines. Levy shall be effected by writing
upon said certificate the description of the property upon which levy is made. At
the same time, written notice of the levy shall be mailed to or served upon the City
Assessor and City Register of Deeds of the City who shall annotate the levy on the
tax declaration and certificate of title of the property, respectively, and the
delinquent taxpayer or, if he be absent from the Philippines, to his agent or the
manager of the business in respect to which the liability arose, or if there be none,
to the occupant of the property in question.
In case the levy on real property is not issued before or simultaneously with the warrant
of distraint on personal property, and the personal property of the taxpayer is not sufficient to
satisfy his delinquency, the City Treasurer shall within thirty (30) days after execution of the
distraint, proceed with the levy on the taxpayers real property.
A report on any levy shall, within ten (10) days after receipt of the warrant be submitted
by the levying officer to the Sangguniang Panlungsod.
h] Penalty for Failure To Issue and Execute Warrant. Without prejudice to criminal
prosecution under the Revised Penal Code and other applicable laws, the City Treasurer who
fails to issue or execute the warrant of distraint or levy after the expiration of the time prescribed,
or who is found guilty of abusing the exercise thereof by competent authority shall be
automatically dismissed from the service after due notice and hearing.
i] Advertisement and Sale. Within thirty (30) days after the levy, the City Treasurer
shall proceed to publicly advertise for sale or auction the property or a usable portion thereof as
may be necessary to satisfy the claim and cost of sale; and such advertisement shall cover a
period of at least thirty (30) days. It shall be effected by posting a notice at the main entrance of
the City Hall, and in a public and conspicuous places in the barangay where the real property is
located, and by publication once a week for three (3) weeks in a newspaper of general
circulation in the City where the property is located. The advertisement shall contain the amount
of taxes, fees or charges and penalties due thereon, and the time and place of sale, the name of
the taxpayer against whom the taxes, fees, or charges are levied, and a short description of the
property to be sold. At any time before the date fixed for the sale, the taxpayer may stay the
proceedings by paying the taxes, fees, charges, penalties, and interests. If he fails to do so, the
sale shall proceed and shall be held either at the main entrance of the City Hall, or on the
property to be sold, or at any other place as determined by the City Treasurer conducting the sale
and specified in the notice of sale.
Within thirty (30) days after the sale, the City Treasurer or his deputy shall make a report
of the sale to the Sangguniang Panlungsod, and which shall form part of his records. After
consultation with the Sangguniang Panlungsod, the City Treasurer shall make and deliver to the
purchaser a certificate of sale showing the proceedings of the sale, describing the property sold,
stating the name of the purchaser and setting out the exact amount of all taxes, fees, charges,
and related surcharges, interests, or penalties: Provided, however, that any excess in the
proceeds of the sale over the claim and cost of sale shall be turned over to the owner of the
property.
The City Treasurer may, by a duly approved ordinance, advance an amount sufficient to
defray the costs of collection by means of the remedies provided in this Code, including the
preservation or transportation in case of personal property, and the advertisement and subsequent
sale, in cases of personal and real property including improvements thereon.
j] Redemption of Property Sold. Within One (1) year from the date of sale, the
delinquent taxpayer of his representative shall have the right to redeem the property upon the
payment to the City Treasurer of the total amount of taxes, fees, or charges, and related
surcharges, interests, or penalties from the date of delinquency to the date of sale, plus interest
of not more than two percent (2%) per month on the purchase price from the date of purchase to
the date of redemption. Such payment shall invalidate the certificate of sale issued to the
purchaser and the owner shall be entitled to a certificate of redemption from the City Treasurer or
his deputy.
The City Treasurer or his deputy, upon surrender by the purchaser of the certificate of
sale previously issued to him, shall forthwith return to the latter the entire purchase price paid by
him plus the interest of not more than two percent (2%) per month herein provided for, the
portion of the cost of sale and other legitimate expenses incurred by him, and said property
thereafter shall be free from the lien of such taxes, fees, or charges, related surcharges, interests
and penalties.
The owner shall not be deprived of the possession of said property and shall be entitled to
the rental and other income thereof until the expiration of the time allowed for its redemption.
k] Final Deed of Conveyance to Purchaser. In case the taxpayer fails to redeem the
property as provided herein, the City Treasurer shall execute a deed conveying to the purchaser
so much of the property as has been sold, free from liens of any taxes, fees, charges, related
surcharges, interests and penalties. The deed shall succinctly recite all the proceedings upon
which the validity of the sale depends.
l] Purchase of Property by the Local Government Units for Want of Bidder. In case
there is no bidder for the real property advertised for sale as provided herein, or if the highest bid
is for an amount insufficient to pay the taxes, fees, or charges, related surcharges, interests,
penalties and costs, the City Treasurer conducting the sale shall purchase the property in behalf
of this City to satisfy the claim and within two (2) days thereafter shall make a report of the
proceedings which shall be reflected upon the records of his office. It shall be the duty of the
City Register of Deeds concerned upon registration with his office of any such declaration of
forfeiture to transfer the title of the forfeited property to this City without the necessity of an
order from a competent court.
Within one (1) year from the date of such forfeiture, the taxpayer or any of his
representative, may redeem the property by paying to the City Treasurer the full amount of the
taxes, fees, charges and related surcharges, interests, or penalties, and the costs of sale. If the
property is not redeemed as provided herein, the ownership thereof shall be fully vested on this
City.
m] Resale of Real Estate Acquired for Payment of Taxes, Fees, or Charges. The
Sangguniang Panlungsod of this City may, by a duly approved ordinance, and upon notice of not
less than twenty (20) days, sell and dispose of the real property acquired under the preceding
Article at public auction. The proceeds of the sale shall accrue to the general fund of this City.
n] Collection of Delinquent Taxes, Fees, Charges, or Other Impositions Through
Judicial Action. This City may enforce the collection of delinquent taxes, fees, charges, or
other revenues by civil action in any court of competent jurisdiction, subject to the provisions of
Section 194 of R.A. 7160.
o]
Further Distraint or Levy. The remedies by distraint and levy may be repeated
if necessary until the full amount due, including all expenses, is collected.
p]
Personal Property Exempt from Distraint or Levy - The following property shall
be exempt from distraint and the levy, attachment or execution thereof for delinquency in the
payment of any local tax, fee, or charge, including related surcharges and interests:
Tools and implements necessarily used by the delinquent taxpayer in his trade or
employment;
One (1) horse, cow, carabao, or other beasts of burden, such as the delinquent taxpayer
may select, and necessarily used by him in his ordinary occupation;
His necessary clothing, and that of all his family;
Household furniture and utensils necessary for housekeeping and used for that purpose
by the delinquent taxpayer, such as he may select, of a value not exceeding Ten
Thousand Pesos (P10,000.00);
Provisions, including crops, actually provided for individual or family use sufficient for
four (4) months;
The professional libraries of doctors, engineers, lawyers and judges;
One (1) fishing boat and net, not exceeding the total value of Ten Thousand Pesos
(P10,000.00), by the lawful use of which a fisherman earns his livelihood; and
Any material or article forming part of a house or improvement of any real property.
Section 13B. 04. Periods of Assessment and Collection Local taxes, fees, or charges
shall be assessed within five (5) years from the date they became due. No action for the
collection of such taxes, fees, or charges, whether administrative or judicial, shall be instituted
after the expiration of such period; Provided, That taxes, fees or charges which have accrued
before the effectivity of the LGC may be assessed within a period of three (3) years from the date
they become due.
In case of fraud or intent to evade the payment of taxes, fees, or charges, the same may be
assessed within ten (10) years from discovery of the fraud or intent to evade payment.
Local taxes, fees, or charges maybe collected within five (5) years from the date of
assessment by administrative or judicial action. No action shall be instituted after the expiration
of the said period: Provided, however, That, taxes, fees, or charges assessed before the effectivity
of the LGC may be collected within a period of three (3) years from the date of assessment.
The running of the periods of prescription provided in the preceding paragraphs shall be
suspended for the time during which:
The treasurer is legally prevented from making the

assessment of collection;
The taxpayer requests for a reinvestigation and executes a

waiver in writing before expiration of the period within
which to assess or collect; and
The taxpayer is out of the country or otherwise cannot be

located.
Section 13B. 05. Protest of Assessment When the City Treasurer or his duly
authorized representatives finds that correct taxes, fees, or charges have not been paid, he shall
issue a notice of assessment stating the nature of the tax, fee, or charge, the amount of deficiency,
the surcharges, interests, and penalties. Within sixty (60) days from the receipt of the notice of
assessment, the taxpayer may file a written protest with the City Treasurer contesting the
assessment; otherwise, the assessment shall become final and executory. The City Treasurer shall
decide the protest within sixty (60) days from the time of its filing. If the City Treasurer finds
the assessment to be wholly or partly correct, he shall deny the protest wholly or partly with
notice to the taxpayer. The taxpayer shall have thirty (30) days from the receipt of denial of the
protest or from the lapse of the sixty-day period prescribed herein within which to appeal with the
court of competent jurisdiction otherwise the assessment becomes conclusive and unappealable.
Section 13B. 06. Claim for Refund of Tax Credit No cases or proceeding shall be
maintained in any court for the recovery of any tax, fee, or charge erroneously or illegally
collected until a written claim for refund or credit has been file with the City Treasurer. No case
or proceeding shall be entertained in any court after the expiration of two (2) years from the date
of the payment of such tax, fee, or charge, or from the date the taxpayer is entitled to a refund or
credit.
Section 13B. 07. Appeal Any question on the constitutionality or legality of this Code
may be raised on appeal within thirty (30) days from its effectivity to the Secretary of Justice
who shall render a decision within sixty (60) days from the date of receipt of the appeal:
Provided, however, That such appeal shall not have the effect of suspending the effectivity of this
Code and the accrual and payment of the tax, fee, or charge levied herein: Provided, finally, that
within thirty (30) days after receipt of the decision or the lapse of the sixty-day period without
the Secretary of Justice acting upon the appeal, the aggrieved party may file appropriate
proceedings with a Court of competent jurisdiction.
ARTICLE C General Penal Provisions
Section 13C. 01. Penalty Any person, natural or juridical, found to have violated any
of the provisions of this Code not herein otherwise covered by specific penalty, or of the rules
and regulations promulgated under authority of this Code, shall be punished by a fine of not less
than One thousand (P1,000) Pesos but not exceeding Five Thousand (P5,000) Pesos, or
imprisonment of not less than one month but not exceeding six (6) months, or both such fine and
imprisonment, at the discretion of the Court.
Payment of a fine or service of imprisonment as herein provided shall not relieve the
offender from the payment of the delinquent tax, fee or charge imposed under this Code.
If the violation is committed by any juridical entity, the President, General Manager, or
any person entrusted with the administration thereof at the time of the commission of the
violation, shall be held responsible or liable therefor.
Section 13C. 02. `Compromise Settlement Fee Except as provided under Section
3R.15 of Article R. of this Code, the City Mayor is hereby authorized to enter into an
"extrajudicial" or out-of-court settlement of any offense involving violations of any provisions of
this Code subject, however, to the following conditions, viz:
1. That the offense does not involve fraud;
2. That the offender shall pay a compromise settlement fee of
not less than Three Hundred Pesos (P300.00) but not more
than Five Thousand Pesos (P5,000.00) as may be agreed
upon by both parties;
3. That the payment of the compromise settlement fee above mentioned shall not
relieve the offender from the payment of the corresponding tax, fee or charge
due from him as provided under this Code, if he is liable therefor.
CHAPTER XIV FINAL PROVISIONS
ARTICLE A - Separability, Applicability, Repealing
and Effectivity Clauses
Section 14A. 01. Separability Clause If for any reason, any provision, section or
part of this Revised Revenue Code of Puerto Princesa City (2008) is declared not valid by a
Court of competent jurisdiction or suspended or revoked by the Department of Finance, such
judgment shall not affect or impair the remaining provisions, sections, or parts thereof which
shall remain or continue to be in full force and effect.
Section 14A. 02. Applicability Clause All other matters relating to the impositions in
this Code shall be governed by the pertinent provision of existing laws and other ordinances.
Section 14A. 03. Repealing Clause All ordinances, rules and regulations, or parts
thereof, in conflict with, or inconsistent with any provisions of this Code, are hereby repealed,
amended or modified accordingly.
Section 14A. 04. Effectivity This Tax Ordinance shall take effect immediately fifteen
(15) days after the completion of its publication in a newspaper of general circulation.
SO ORDAINED.
xxx
xxx
xxx
I HEREBY CERTIFY to the correctness of Ordinance No. 397 adopted by the 12 th

Sangguniang Panlungsod of the City of Puerto Princesa during its 67th Regular Session held on
October 6, 2008 at the Session Hall of the Sangguniang Panlungsod.
SAMSON A. NEGOSA
City Secretary
ATTESTED AND CERTIFIED
TO BE DULY ENACTED:
FELIBERTO S. OLIVEROS III

City Councilor/Chairman Protempore
Temporary Presiding Officer
JDA/AJBO/JAA/jjf
APPROVED: Ordinance No. 397 on
EDWARD S. HAGEDORN
City Mayor
ATTESTED:
ATTY. AGUSTIN M. ROCAMORA

City Administrator

Ordinance No. 397 PPC Revenue Code

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Page 1/Ord. No.

EXCERPTS FROM THE MINUTES OF THE 67 TH REGULAR SESSION OF THE 12TH

City Councilor, Chairman Protempore,

Hon. REBECCA V. LABIT

City Vice Mayor, Presiding Officer,

Hon. BENY B. RESUMA

ORDINANCE NO. 397

CGPP/QSF-SPO.47 Rev. 00 Effectivity Date: October 10, 2005

Page 2/Ord. No. 397

Filling demolition and salvage works contractor;

CGPP/QSF-SPO.47 Rev. 00 Effectivity Date: October 10, 2005

Page 3/Ord. No. 397

Engraving, plating and plastic lamination establishment;

CGPP/QSF-SPO.47 Rev. 00 Effectivity Date: October 10, 2005

Page 4/Ord. No. 397

FRANCHISE - is a right or privilege, affected with public interest which is conferred

CGPP/QSF-SPO.47 Rev. 00 Effectivity Date: October 10, 2005

Page 5/Ord. No. 397

References. All references to Chapters, Articles, Sections are to Chapters,

Conflicting Provisions of Chapters.

CGPP/QSF-SPO.47 Rev. 00 Effectivity Date: October 10, 2005

Page 6/Ord. No. 397

CGPP/QSF-SPO.47 Rev. 00 Effectivity Date: October 10, 2005

Page 7/Ord. No. 397

ASSESSMENT - is the act or process of determining the value of property, or

g. ASESSMENT LEVEL - is the percentage applied to the fair market value to

DEPRECIATED VALUE - is the value remaining after deducting depreciation from

k. ECONOMIC LIFE - is the estimated period over which it is anticipated that a

IMPROVEMENT - is a valuable addition made to a property or an amelioration in

CGPP/QSF-SPO.47 Rev. 00 Effectivity Date: October 10, 2005

Page 8/Ord. No. 397

n. INDUSTRIAL LAND - is land devoted principally to industrial activities as capital

REMAINING ECONOMIC LIFE - is the period of time expressed in years from

s. REMAINING VALUE - is the value corresponding to the remaining useful life of

REPLACEMENT OR REPRODUCTION COST - is the cost that would be

u. RESIDENTIAL LAND - is land principally devoted to habitation.

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In the case of houses, buildings, or other improvements acquired or newly

Property owners or administrators who fail to comply with this provision

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No oath shall be required of any declaration made by the City Assessor.

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Fair Market Value

E. On Plants and Trees

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Lands, building and machineries and other improvements actually, directly

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(a) In the determination and resolution of assessment appeals, the City

City Register of Deeds - - - - - Chairman

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