Documenti di Didattica
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Republika ng Pilipinas
TANGGAPAN NG SANGGUNIANG PANLUNGSOD
Lungsod ng Butuan
Present:
Absent:
***
*
SP ORDINANCE – 894-92
A. Date of Accrual of Tax – The real property tax for any year
shall accrue on the first (1st) day of January and from that
date it shall constitute a lien on the property which shall
be superior to any other liens, mortgages, or encumbrances
of any kind whatsoever, and shall be extinguished only upon
the payment of the delinquent tax.
(b)Where a tax for the year is paid quarterly upon the option
of the taxpayer, payment of the tax for each quarter shall be
made within the first twenty (20) days following the end of
each quarter.
Page nineteen
SP Ord. 894-92 cont’d.
or an imprisonment of not less than one (1) month nor more than
six (6) months, or both such fine and imprisonment at the
discretion of the court.
plans and designs surveys and maps, as the case may be, the
number of the official receipt issued to him.
SEC. 2G.01 –
(c) A Mayor’s Permit Fee in the amount not more than Twenty
(P20.00) Pesos per annum shall be imposed regardless of
the number of delivery trucks or van used by the business
within the City.
Amount of Tax
paid/annum
P400,000.00 or less 3%
More than P400,000.00 1.5%
b) Where a tax for the year is paid quarterly upon the option
of the taxpayer, payment of the tax for each quarter shall
be made within the first twenty (20) days of the quarter
for which the payment is made.
a) The City Mayor shall have the power to revoke a permit for
violation of law, persistent or habitual delinquency, or
other justifiable causes.
c) For the Third Offense, he shall pay a fine of not less than
Three Hundred Pesos (P300.00) or an imprisonment of not
more than six months or both such fine and imprisonment in
the discretion of the Court, Insolvency in any of the case,
the guilty party shall serve subsidiary imprisonment at the
rate of P2.50 per day.
a) Cart or Sledge:
d) Parades:
Circus or menagerie parades and other
parades using banners, floats or musical
instrument*, except civic and military
parades and religious procession* ……………… 50.00/day
SEC.3E.01. Definition. –
Page forty
SP Ord. 894-92 cont’d.
b) Parking Fee –
Failure to pay the fees due within the time required shall
subject to a surcharge not exceeding twenty-five percent * plus
an interest at the rate of fourteen percent (14%) per annum from
the due date until the fee is fully paid.
SEC. 3H. 04. Upon inspection, if the fish is found out not
fit for human consumption, the owner is penalized as follows:
e. Demolition Permit
f. Moving Permit
s. Communications/Electronics Permit
CLASSIFICATION
c. Duplexes
occupants.
Cost/Square Meter
CATEGORY I . . . . . . . . . . . . . . . . P 10.00
CATEGORY II . . . . . . . . . . . . . . . . 30.00
CATEGORY III . . . . . . . . . . . . . . . 20.00
CATEGORY IV . . . . . . . . . . . . . . . 5.00
CATEGORY V . . . . . . . . . according to category of
principal building /
structure
NOTE: The fee paid therefor shall be deducted from the total
building permit fees.
B) Construction/addition/renovation/alteration of buildings
under CATEGORY I shall be assessed according to the
following rates:
Sample Computation:
Floor Area = 75 sq. m.
Fee = P2.00/sq.m.
Building Permit Fee: 75 x 2.00 = P150.00
C) Construction/addition/renovation/alteration of buildings
under CATEGORY II shall be assessed according to the
following rates:
E) Construction/addition/renovation/alteration of
buildings/structures under CATEGORY IV for agricultural
purposes (includes greenhouses, granaries, barans, poultry
houses, piggeries, hatcheries, stables, cowsheds and other
structures for the storage of agricultural products and
the like) shall be assessed according to the following
rates:
a) Up to 20 sq. m. Exempted
b) Above 20 sq. m. up to 500 sq. m. P 1.00
c) Above 500 sq. m. up to 1,000 sq. m 0.80
d) Above 1,000 sq. m. up to 5,000 sq. m. 0.24
e) Above 5,000 sq. m. up to 10,000 sq. m. 0.16
f) Above 10,000 sq. m. 0.08
F) Construction/addition, renovation/alteration of
buildings/structures under CATEGORY V shall be assessed in
accordance with the following:
K) Repairs on Buildings/Structures:
2. Category IV:
a) Repairs costing up to P500.00 …… Exempted
b) Repairs costing more than P500.00
shall be charged 0.5% of the
estimated cost of repair.
3. Category V:
a) Repairs costing up to P1,000.00 …… Exempted
b) Repairs costing more than P1,000.00
shall be charged 0.5% of the estimated
cost of repair.
L) Raising of Buildings/Structures:
Page sixty-two
SP Ord. 894-92 cont’d.
M) Demotion/Moving of Buildings/Structures:
Note: This fee includes the cradle. However, the winch motor
shall be charged separately.
1) Wood
Per sq. m. of fraction thereof ------------ P 1.00
B. Swimming Pools:
1. Residential,
per cu.m. or fraction thereof _ _ _ _ _ _ 2.50
2. Commercial
per cu.m. or fraction thereof _ _ _ _ _ _ 7.50
3. Social/Institutional
per cu.m. or fraction thereof _ _ _ _ _ _ _ 5.00
D. Construction/erection of towers:
a. Up to 10 meters in height
1,000.00 100.00
b. Every meter or a
fraction thereof
in excess of 10 m. 50.00 5.00
3. Institutional:
a. Up to 10 meters in height 800.00 80.00
b. Every meter or a fraction
thereof in excess of 10 m. 40.00 4.00
1. Smokestacks:
2. Chimneys:
1. Above Ground:
2. Underground:
1. Underground:
Per cu. m. or fraction thereof of excavation 1.00
A. Installation Fees:
a. Up to ¼ hp …………………………… 2.00
b. Above ¼ hp to 1 hp ………………… 3.00
c. Above 1 hp up to 5 hp ……………… 4.00
d. Above 5 hp up to 10 hp …………… 6.00
e. Above 10 hp up to 20 hp …………… 10.00
f. Every hp in excess of 20 hp ………… 0.50
a. Up to 1 kw ………………………… 2.00
b. Above 1 kw up to 5 kw …………… 4.00
c. Above 5 kw up to 10 kw …………… 5.00
d. Above 10 kw up to 20 kw ………… 10.00
e. Every kw or fraction thereof in
excess of 20 kw …………………… 0.50
a. Up to 10 hp ……………… 200.00
b. Above 10 hp up to 30 hp ……………… 300.00
c. Above 30 hp up to 50 hp ……………… 400.00
d. Above 50 hp up to 70 hp ……………… 500.00
e. Above 70 hp up to 90 hp ……………… 600.00
f. Above 90 hp up to 100 hp ……………… 700.00
g. Every hp above 100 hp ……………… 2.00
a. up to 10 hp …………… 150.00
b. above to 10 hp up to 30 hp …………… 200.00
c. above to 30 hp up to 50 hp …………… 250.00
d. above 50 hp up to 70 hp …………… 300.00
e. above 70 hp up to 90 hp …………… 350.00
f. Above 90 hp up to 100 hp …………… 400.00
Page seventy-two
SP Ord. 894-92 cont’d.
a. up to 10 hp ……………… 100.00
b. above 10 hp up to 30 hp ……………… 130.00
c. above 30 hp up to 50 hp ……………… 160.00
d. above 50 hp up to 70 hp ……………… 190.00
e. above 70 hp up to 90 hp ……………… 220.00
f. every hp or fraction thereof
above 90 hp ……………… 1.00
1. Use of sidewalks:
a. Up to 20 sq.m. of sidewalk, per calendar month ……………………
P 100.00
b. Every sq.m. of fraction thereof in excess of 20 sq.m.,
per calendar month …………………………… 5.00
1. Category I:
a. Buildings maid of traditional indigenous
materials as defined under Section 209
of the Code (National Building Code) ………… Exempted
b. Building costing more than P15,000.00 up
to P50,000.00 ………… 25.00
c. Building costing more than P50,000 up
to P100,000.00 ………… 50.00
d. Building costing more than P100,000 up
to P150,000.00 ………… 75.00
e. Building costing more than P150,000 up
to P250,000.00 ………… 100.00
f. Building costing more than P250,000 up
to P300,000.00 ………… 200.00
g. Building costing more than P500,000 ………… 400.00
2. Category II:
a. Buildings costing more than P50,000.00 ………… 50.00
b. Buildings costing more than P50,000
up to P100,000.00 …………… 100.00
c. Buildings costing more than P100,000
up to P250,000.00 …………… 200.00
d. Buildings costing more than P250,000
up to P500,000.00 …………… 400.00
e. Buildings costing more than P500,000 …………… 800.00
3. Category III:
a. Buildings costing up to P50,000.00 …………… 30.00
b. Buildings costing more than P500,000
up to P150,000.00 …………… 75.00
c. Buildings costing more than P150,000
up to P250,000.00 …………… 150.00
d. Buildings costing more than P250,000
up to P500,000.00 …………… 300.00
Page seventy-four
SP Ord. 894-92 cont’d.
4. Category IV:
a. Buildings with floor area up to 20 sq.m. ……… exempted
b. Buildings with floor area above 20 sq.m.
up to 500 sq.m. ……… 10.00
c. Buildings with floor area above 500 sq.m. up
to 1,000 sq.m. sq.m. up to 500 sq.m. ……… 15.00
d. Buildings with floor area above 1,000 sq.m. up
to 5,000 sq.m. ……… 20.00
e. Buildings with floor area above 5,000 sq.m. up
to 10,000 sq.m. ……… 50.00
f. Buildings with floor area above
10,000 sq.m. ……… 100.00
5. Category V:
a. Garages, carports, balconies, terraces, lanais and the
like:
5. Commercial/Industrial Storage:
Silos, per unit ………… 20.00
1. Category I:
2. Category II:
a. Buildings with an area up to 5,000 sq. m. ………… 50.00
b. Buildings with an area above 5,000 sq.m.
up to 10,000 sq.m. ………… 100.00
c. Buildings with an area above 10,000 sq.m.
up to 20,000 sq.m. ………… 200.00
d. Buildings with an area above 20,000 sq.m.
up to 30,000 sq.m. ………… 400.00
e. Buildings with an area above 30,000 sq.m. ………… 800.00
3. Category III:
a. Buildings with an area up to 5,000 sq.m. . …………………………….
30.00
b. Buildings with an area above 5,000 sq.m. up to 10,000
sq.m. ………… 75.00
c. Buildings with an area above 10,000 sq.m. up to 20,000
sq.m. ………… 150.00
d. Buildings with an area above 20,000 sq.m. up to 30,000
sq.m. ………… 300.00
e. Buildings with an area above 30,000 sq.m. ………………………………
600.00
1. Category I –
2. Category II –
1) Passengers elevators:
First landings ……………… 200.00
Each landing above 5th landing ……………… 10.00
2) Freight elevators ……………… 150.00
3) Motor driven dumbwaiters ……………… 20.00
4) Construction elevators for
materials ……………… 150.00
5) Car elevators ……………… 200.00
e. Boilers:
Up to hp ……………… 150.00
Above 10 hp up to 30 hp ……………… 200.00
Above 30 hp up to 50 hp ……………… 250.00
Above 50 hp up to 70 hp ……………… 300.00
Above 70 hp up to 90 hp ……………… 350.00
Above 90 hp up to 100 hp ……………… 400.00
Every hp in excess of 100 hp ……………… 2.00
7. Pressure Vessels,
per cu. m. or fraction thereof ……………… 15.00
1. Construction/addition/renovation/alteration of
traditional indigenous family dwelling units as defined
under Section 209 of the National Code.
2. Construction/addition/renovation/alteration of public
buildings. For purposes of this Article the term ―public
Building or Structure‖ refers to any building owned,
occupied and operated by regular and/or specialized
agencies or offices performing purely governmental
functions.
3. Construction/addition/renovation/alteration introduced or
undertaken by the National Housing Authority on
Government owned tenement houses and other housing units
while the title of the lot is still under the name of the
government.
6. Construction/addition/renovation/alteration/repair of
buildings/structures and/or electrical
equipment/installations owned by electric coop
organization and operating pursuant to PD 269. However,
individual household members of such cooperatives are not
exempt.
b) Marriage Fees -
19. Foundries –
Page ninety
SP Ord. 894-92 cont’d.
38. Repackers –
44. Clubs –
57. Warehouses –
CHAPTER V
Unanimously Approved
ENACTED: January 10, 1992
APPROVED: ______________
APPROVED:
ATTESTED:
CARLITO T. TAN
Vice Mayor II
Presiding Officer
REMEDIOS H. GONZALES
City Gov’t Dept. Head II
(City Secretary)
GUILLERMO R. SANCHEZ
City Mayor II
Page one hundred-two
SP Ord. 894-92 cont’d.
ATTESTED:
EDDIE S. CEPEDA
City Gov’t Dept. Head II
(City Administrator)