ORDINANCE NO.

09
Series of 2006

AN ORDINANCE AMENDING ORDINANCE NO. 85, SERIES OF 2005

OTHERWISE KNOWN AS THE REVISED REVENUE CODE OF TAGUIG TO
INCLUDE THE SECTION ON MISCELLANEOUS FEE AND ADOPTING THE
NEW RATES PRESCRIBED UNDER THIS ORDINANCE

Sponsored by:

Coun. Arnel M. Cerafica Coun. Henry M. Dueas, Jr

Coun. Allan Paul C. Cruz
Coun. Elpidio M. Javier
Coun. Glen N. San Pedro
Coun. Delio J. Santos
Coun. Baltazar T. Mariategue
Coun. Ricardo J. Jordan
Coun. Aurelio Paulo R. Bartolome
Coun. Marisse Balina-Eron
Liga Pres. Floro C. Hernandez
SK Fed. Pres. Lord Kristine E. Valenzuela

WHEREAS, Section 151 of the New Local Government Code empowers

cities to levy taxes, fees and charges provided that these levied and collected
taxes, fees and charges by highly urbanized and independent component cities
shall accrue to them and be distributed in accordance with the provisions of the
Revenue Code;

WHEREAS, the Sangguniang Panlungsod passed and approved

Ordinance No. 85, Series of 2005 otherwise known as the Revised Revenue
Code of Taguig, amending the prescribed rates of taxes under Ordinance No.
24, Series of 1993 or The Revenue Code of the City of Taguig;

WHEREAS, there is a need to amend and update the prescribed rates in

the said Title of the Revenue Code to include tax provisions on other types of
business activities in response to the citys fast-paced growth and development
requirements.

NOW THEREFORE, BE IT ORDAINED, as it is hereby ordained, by the

Sangguniang Panlungsod, in session assembled, to approve the amendment of
Ordinance No. 85, Series of 2005 otherwise known as The Revised Revenue
Code of Taguig be amended as follows:

TITLE VI, Chapters 36 to 42, Sections 182 to 221, is hereby

supplemented and shall henceforth be read to add the following Chapter 43 and
its corresponding two (2) Sections 222 and 223 (the numbering of the
succeeding sections shall be adjusted accordingly such that existing Section 222
shall hereafter be known as Section 224 and so forth):

CHAPTER 43 MISCELLANEOUS FEES:

SECTION 222. DEFINITIONS:

(a) QUALIFICATION refers to the recognition given to a business entity

by the City Government, which entitles it to become part of the roster
of qualified companies and permits it to pursue projects in the city.
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(b) BUSINESS IMPACT refers to the economic effect of a particular

activity to the area or location where it is undertaken.

(c) SOCIALIZED COMPONENT refers to the aspect of the business

wherein participation from a government agency is procured to assist
the indigent and the disadvantaged through charitable means.

(d) SOCIAL SUBSIDY FEE refers to the companys share in funding

the cost of social services the City Government has to bear from
migrating residents as a result of contracting an entity outside of the
Citys premises.

(e) ZONED AREA refers to an area with definite parameters designated

as a center for the establishment of business related to a particular
industry or type of business as determined by the City Government.

SECTION 223. IMPOSITION OF ACCREDITATION FEES The following

annual fees shall be collected from selected business owners/proprietors or
entities intending to operate or are already operating in the City of Taguig. The
payment of such fee would enable and permit the owner/proprietors or entity to
pursue projects in the Citys.

1) Batching Plants

A qualification fee of Ten Thousand Pesos (P10, 000.00) per cubic

meter/hour of capacity of the batching plant shall be levied from a
company operating or intending to operate in the City of Taguig.

In the event that a Project Owner/Contractor/Developer decides to

engage a Batching Plant located outside the City of Taguig, an exemption
fee of One Million Pesos (P1, 000,000.00) per projects shall be levied from
a Project Owner/Contractor/Developer.

2) Junk Shops

a) Operating outside a zoned area - P200, 000.00

b) Operating within a zoned area - P 20, 000.00

A bond amounting to One Hundred Thousand Pesos (P100,000.00)

with the City Government shall be required from each shop. Said bond will
be forfeited in the event that the City Government discovers that the shop
is selling fenced or stolen property.

The qualification fee levied on junk shops not serve as a guarantee

against demolition and relocation if the area in question has no title or is in
any other similar dispute.

3) Car Repair Shop/Talyer

a) Operating outside a zoned area - P200, 000.00

b) Operating within a zoned area - P 20, 000.00

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The qualification fee levied on car repair shops shall not serve as a
guarantee against demolition and relocation if the area in question has no
title or is in any other similar dispute.

4) For owners or operators of memorial parks, a yearly impact fee

per hectare will be charge as follows:

a) memorial parks with a P 10,000.00

socialized component

b) memorial parks without a P 50,000.00

socialized component

5) For holder of liquor license to serve fermented liquors, distilled

spirits and/or wines within its selling premises to be charged as
follows:

1. Wholesalers P 50,000.00
Retailers (per retailer) 2,000.00
2. Establishments serving liquor till 10 P.M.
only:

a) Establishments outside a zoned P 100,000.00

Entertainment area

b) Establishments within the zoned P 50,000.00

Entertainment area

3. Establishments serving liquor till 2 A.M.

a) Establishments outside a zoned P 150,000.00

Entertainment area

b) Establishments within the zoned P 75,000.00

Entertainment area

This Ordinance shall take effect immediately upon its approval.

Approved this 22nd day of March 2006 at City Government of Taguig City.

CITY COUNCILORS

COUN. ARNEL M. CERAFICA COUN. HENRY M. DUEAS, JR.

COUN. ALLAN PAUL C. CRUZ COUN. RICARDO J. JORDAN

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COUN. ELPIDIO M. JAVIER COUN. AURELIO PAULO R. BARTOLOME

COUN. GLEN N. SAN PEDRO COUN. ARVIN IAN V. ALIT

COUN. DELIO J. SANTOS COUN. MARISSE BALINA-ERON

COUN. BALTAZAR T. MARIATEGUE COUN. NOEL R. DIZON

LIGA Pres. FLORO C. HERNANDEZ SK Fed. Pres. LORD KRISTINE E. VALENZUELA

Attested by:

ATTY. GEORGE A. ELIAS

City Vice Mayor and
Presiding Officer

Certified by:

ATTY. DANIEL B. VALDEZ

City Council Secretary

Approved by:

HON. SIGFRIDO R. TIGA

City Mayor
Ike/dick/rod/toto
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