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CITY OF SANTA ROSA i .JUL '1 2 2011 :

Province of Laguna L._~ _.
OFFICE OF THE SANGGUNIANG P A N L ~
EXCERPT FROM THE MINUTES OF THE 19TH REGULAR SESSION OF SANGGUNIANG PANLUNGSOD
OF CTIY OF SANTA ROSA, LAGUNA HELD ON MONDAY, MAY 16, 2011 AT THE SANGGUNIANG
PANLUNGSOD SESSION HALL.

Presents:

1. Hon. ARNEL DC. GOMEZ - City Vice-Mayor,

Presiding Officer
2. Hon. LUISITO B. ALGABRE - SP Member
3. Hon. MYfHOR C. CENDANA - SP Member
4. Hon. LAUDEMER A. CARTA - SP Member
5. Hon. MA. THERESA C. AALA - SP Member
6. Hon. PETRONIO C. FACTORIZA - SP Member
7. Hon. RAYMOND RYAN F. CARVAJAL - SP Member
8. Hon. ANTONIA T . LASERNA - SP Member
9. Hon. ERIC T. PUZON - SP Member
10. Hon. PAULINO Y. CAMACLANG, JR. - SP Member
11. Hon. EDWARD FERNANDITO S. TIONGCO - SP Member
12. Hon. RODRIGO B. MALAPITAN - SP Member, ABC President
13. Hon. INA CLARIZA B. CARTAGENA - SP Member, SK President

********************
ORDINANCE NO. 1675-2011
(Sponsored by the Committee on Ways and Means)
-
REVENUE CODE OF THE CITY OF SANTA ROSA

Be it ordained by the Sangguniang Panlungsod of the City of Santa Rosa, that

CHAPTER 1. GENERAL PROVISIONS

Article A. Short Title and Scope

Section 1A.01. Short Title. This ordinance shall be known as the Revenue Code of the City of Santa Rosa,

Section 1A.02. Scope and Application. This Code shall govern the levy, assessment, and collection of
taxes, fees, charges and other impositions within the territorial jurisdiction of this City.

Article B. Construction of Provisions

Section 18.02 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 RA 7160,
otherwise known as the Local Government Code of 1991 .

Section 18.03: 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;

(a) General Rules. All words and phrases shall be construed and understood according to the common
and approved usage of the language; but the 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.

"Serbisyong Makatao, Lungsod na Makabagol"

 ,_.. ........._
';

Republic of the Philippines

CITY OF SANTA ROSA
Province of Lagwia

OFFICE OF THE SANGGUNIANG.PANLUNGSOD

-2-

Gender and Number. Every word in the 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 as well; and every
word importing the plural number shall extend and be applied to one person or thing as well.

(c) Reasonable Time. In all cases where any act is required to be done within the reasonable time, the
same shall be deemed to mean such time as may be necessary for the prompt performance of the act.

(d) 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 provisions thereof, when expressed in days, shall be computed by
excluding the first day and including the last day, except if the last day falls on a Sunday or holiday, in which
case the same shall be excluded in the computation and the business day following shall be considered the
last day.

(e) References. All references to chapters, articles, or sections are to the Chapters, Articles or Sections
in this Code unless otherwise specified.

(f) Conflicting Provisions of Chapters. If the provisions of different chapters conflict with or contravene
each other, the provisions of each chapter shall prevail as to all specific matters and questions involved
therein.

(g) Conflicting Provisions of Sections. If the provisions of the different sections in the same article
conflict with each other, the provisions of the Section which is the last in point of sequence shall prevail.

Article C. Definition of Terms

Section 1C.01. Definitions - When used in this Code:

(a) Business means trade or commercial activity regularly engaged in as a means of livelihood or with a
view to profit;

(b) Charges refer to pecuniary liability, as rents or fees against persons or property;

(c) Cooperative is a duly registered association of persons, with a common bond of interest, who have
voluntarily joined together to achieve a lawful, common, social, or economic end, making equitable
contributions to the capital required and accepting a fair share of the risks and benefits of the undertaking in
accordance with universally accepted cooperative principles.

(d) Corporations includes partnerships, no matter how created or organized, joint-stock companies, joint
accounts (cuentas en participation), 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 "resident foreign" when applied to a corporation means a foreign corporation not otherwise
organized under the laws of the Philippines but engaged in trade or business within the Philippines.

(e) Countryside and Barangay Business Enterprise refers to any business entity, association, or
cooperative registered under the provisions of RA 6810, otherwise known as Magna Carta for Countryside
and Barangay Business Enterprises (Kalakalan 20);

(f) 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 ~f his official duties;

"Serbisyong Makatao, Lungsod na Makabago!"

 ,,.-.... ..-.._

Republic of the Philippines

CITY OF SANTA ROSA
Province of Laguna

OFFICE OF THE SANGGUNIANG PANLUNGSOD

-3-

(g) Franchise is a right or privilege, affected with public interest that is conferred upon private persons or
corporations, under such terms and conditions as the government and its political subdivisions may
impose in the interest of public welfare, security and safety;

·(h) Gross Sa/es 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 received during the taxable quarter for the 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);

(i) Levy means an imposition or collection of an assessment, tax, fee; charge, or fine.

G) Ucense or Permit is a right or permission granted in accordance with law or by a competent authority
to engage in some business or occupation or to engage in some transactions.

(k) Municipal Waters include 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 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) municipalities 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 municipalities;

(I) Operator includes the owner, manager, administrator, or any other person who operates or is
responsible for the operation of a business establishment or undertaking;

(m) Privilege means a right or immunity granted as a peculiar benefit, advantage or favor.

(n) Persons mean every natural or juridical being, susceptible of rights and obligations or of being the
subject of legal relations;

(o) Rental means the value of the consideration, whether in money, or otherwise, given for the
enjoyment or use of a thing.

(p) Residents refer to natural persons who have their habitual residence in the province, city, or
municipality 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 province, city or municipality. In the absence of such laws, juridical persons are
residents or the province, city or municipality where they have their legal residence or principal place of
business or where they conduct their principal business or occupation;

(q) Revenue includes taxes, fees and charges that a state or its political subdivision collects and
receives into the treasury for public purposes.

(r) Services mean the duties, work or functions performed or discharged by a government officer, or by
a private person contracted by the government, as the case may be. ·

(s) Tax means an enforced contribution, usually monetary in form, levied by the law making body on
persons and property subject to its jurisdiction for the precise purpose of supporting governmental needs.

(t) Vessels include every type of boat, craft or other artificial contrivance, capable of being used, as a
means of transportation on water.

;;Serbisyong Makatao, Lungsod na Makabago!"

 ,,-. ,--.._

Republic of the Philippines

CITY OF SANTA ROSA
Province of Laguna

OFFICE OF THE SANGGUNIANG PANLUNGSOD

-4-

CHAPTER 2: CITY TAXES

Article A. Real Property Tax ·

Section 2A.01. Imposition of the Basic Real Property Tax. There is hereby levied an annual ad
valorem tax of the assessed value of real property, such as lands, buildings, machinery and other
improvements affixed or attached to real property located in this city, as follows:

(a) Residential-one percent (1%);

(b) Agricultural - one and one-half percent (1.5%);
(c) Commercial - one and one-half percent (1 .5%);
(d) Industrial - one and one-half percent (1.5%);
( e) Mineral - one percent (1%);
(f) Special - one and one-half percent (1 .5%).

The above new tax rates shall take effect three (3) years after the enactment of the herein ordinance.

Meanwhile, the increase in assessed value of real property, shall be implemented as follows:

a) Fifty percent (50%) upon enactment of this Code;

b) And, one hundred percent (100%) on the succeeding year

Section 2A.02. Additional Levy on Real Property for the Special Education Fund (SEF). There is
hereby levied a one percent (1 %) tax on the assessed value of real property which shall be in addition to the
basic real property. The proceeds thereof shall accrue exclusively to the Special Education Fund (SEF).

Section 2A.03. Exemptions. The following are exempted from payment of the basic real property tax and
the SEF 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, and parsonage or convents appurtenant thereto, mosques,
nonprofit or religious cemeteries and all lands, buildings 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 distribution of water
and/or generation and transmission of electric power;

( d) All real property owned by duly registered cooperatives as provided for under RA 6938; and

(e) Machinery and equipment used for pollution control and environmental protection. Except as
provided herein and pursuant to Section 234 of the LGC, any exemption from payment of real property tax
previously granted to, or presently enjoyed by, all persons, whether natural or juridical, including all
government-owned or controlled corporations are hereby withdrawn effective January 1, 1992.

Section 2A.04. Time of Payment. The real property tax herein levied together with the additional levy on
real property for the Special Education Fund (SEF) shall be due and payable on the first day of January.
The same may, however, at the discretion of the taxpayer, be paid without interesUpenalty 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 .

"Serbisyong Makatao1 Lungsod na Makabago/11

 F' =----

Republic of the Philippines

CITY OF SANTA ROSA
Province of Laguna

OFFICE OF THE SANGGUNIANG PANLUNGSOD

-5-

Both the basic tax and the additional SEF tax must be collected simultaneously. Payments of real property
tax. shall first be applied to prior years delinquencies, interests and penalties, if any, and only after said
delinquencies are settled may tax payments be credited for the current period.

Section 2A.05. Tax Discount for Advanced and Prompt Payment. If the basic real property and
additional SEF tax are paid on or before the deadlines as provided for in Section 2A.04 of this Code, the
taxpayer shall be entitled to a discount often percent (10%).

Section 2A.06. Collection and Distribution of Proceeds. The collection of the real property tax with
interest thereon and related expenses, and the enforcement of the remedies provided for 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: Provided, further, that the premium on the bond
shall be paid by the City Government. ·

The proceeds of the basic real property tax, including interest thereon, and proceeds from the use, lease or
disposition, sale or redemption of property acquired at a public auction, and fifty percent (50%) of the tax
paid under protest, in accordance with the provisions of this Article, shall be distributed as follows:

1. Seventy percent (70%) shall accrue to the General Fund of the City;

2. Thirty percent (30%) shall be distributed among the component barangays of the city where
the property is located in the following manner:

a) Fifty percent (50%) shall accrue to the barangay where the property is located.

b) Fifty percent (50%) shall accrue equally to all component barangays of this city.

The share of the 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 for this purpose. For this purpose, the City Treasurer shall open a real property tax deposit account
for each and every barangay.

The proceeds of the additional one percent (1% ) SEF tax shall be automatically released to the city
school board for the operation and maintenance of public schools, construction and repair of school
buildings, facilities and equipment, educational research, purchase of books and periodicals, and sports
development as determined and approved by the city school board.

Section 2A.07. Schedule of Base Market Values. Assessment levels to be applied to the fair market
value of real property to determine its assessed value shall be fixed at the following rates:

(a) On Lands

Class Assessment Levels

Residential 15%
. Agricultural 35%
Commercial 40%
Industrial 40%
Mineral 40%
Timberland 15%

"Serbisyong Makatao, Lungsod na Makabago!"

 ,,-...
-
Republic of the Philippines
CITY OF SANTA ROSA
Province of Laguna

OFFICE OF THE SANGGUNIANG PANLUNGSOD

.$-

(b) On Building and Other Structures

1. Residential

Over Not Over Assessment Levels

P 0.00 P 175,000.00 0%
175,000.00 300,000.00 10%
300,000.00 400,000.00 15%
400,000.00 500,000.00 20%
500,000.00 750,000.00 25%
750,000.00 1,000,000.00 30%
1,000,000.00 2,000,000.00 35%
2,000,000.00 5,000,000.00 40%
5,000,000.00 10,000,000.00 50%
10,000,000.00 60%

2 . Agricultural

Over Not Over Assessment Levels

P 0.00 P 300,000.00 25%

300,000.00 500,000.00 30%
500,000.00 750,000.00 35%
750,000.00 1,000,000.00 40%
1,000,000.00 2,000,000.00 45%
2,000,000.00 50%

3. Commercial / Industrial

Over Not Over Assessment Levels

p 0.00 P 175,000.00 30%

175,000.00 500,000.00 35%
500,000.00 750,000.00 40%
750,000.00 1,000,000.00 50%
1,000,000.00 2,000,000.00 60%
2,000,000.00 5,000,000.00 70%
5,000,000.00 10,000,000.00 75%
10,000,000.00 80%

4. Timberland

Over Not Over Assessment Levels

p 0.00 P 300,000.00 45%

300,000.00 500,000.00 50%
500,000.00 750,000.00 55%
750,000.00 1,000,000.00 60%
1,000,000.00 2,000,000.00 65%
2 ,000,000.00 70%

"Serbisyong Makatao, Lungsod na Makabago!"

 ,,.-..
..

Republic of the Philippines

CITY.OF SANTA ROSA
Province of Laguna

OFFICE OF THE SANGGUNIANG PANLUNGSOD

-7-

(c) On Machineries

Class Assessment Levels

Residential 40%
Agricultural 50%
Commercial 80%
Industrial 80%

(d) On Special Classes: The assessment levels for all lands, buildings, machineries, and other
improvements are as follows:

Class Assessment Levels

Cultural 15%
Scientific 15%
Hospitals 15%
Local Water Districts 10%
Government-Owned Corporation 10%
Engaged in the Supply and
Distribution of Water and/or
Generation and Transmission
Of Electric Power 10%

Section 2A.08. Administrative Provisions.

(a) On the Collection of the Real Property Tax

1. Assessor to Furnish 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 values of such properties.

2. Notice of Time for Collection oiTax. The City Treasurer shall, on or before the thirty-first
(31st) day of January each year, in the case of basic real property tax and the additional tax for the
SEF or on any other date to be prescribed by the Sangguniang Panlungsod in the case of any other
tax levied under 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 a newspaper of general circulation in the locality once a week for two (2) consecutive
weeks.

3. Payment Under Protest.

a. No protest shall be entertained unless the taxpayers 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 payment of the tax the City Treasurer who shall decide
the protest within sixty (60) days from receipt.

, b. Fifty percent (50%) of the tax paid under protest shall be held in trust by the City
Treasurer. The other fifty percent (50%) shall form part of the proceeds to be distributed in
accordance with Sec. 2A06 of this Code.

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 protester, or applied as tax credit
against his existing or future tax liability.

"Serbisyong Makatao$ Lungsod na Makabago!11

 r'
-
Republic of the Philippines
CITY OF SANTA ROSA
Province of Laguna

OFFICE OF THE SANGGUNIANG PANLUNGSOD

-8-

d. In the event that the protest is denied or upon lapse of the sixty (60) day period
prescribed in subparagraph a., the taxpayer may, within sixty (60) days from receipt of the
written notice of assessment, appeal to the City 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.

4. Repayment of Excessive Collection. When as assessment of basic real property tax, or

any tax levied under this Article, is found to be illegal or erroneous and tax is accordingly reduced or
adjusted, the taxpayer may file a written claim for refund or credit for taxes and interests 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 within sixty (60) days
from the date of receipt of the written notice of assessment, appeal to the City 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.

5. Notice of Delinquency in the Payment of the Real Property Tax.

a. When the real property tax or any other tax imposed under this Article becomes
delinquent, the City Treasurer shall immediately cause a notice of the delinquency to be
posted at the main entrance of the hall and in a publicly accessible and conspicuous place
in each barangay. 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. Such 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 tax with surcharges,
interests, and penalties may be made in accordance with Sec. 2A.09 of this Code, 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 judicially, 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.

6. Remedies for the Collection of Real Property Tax. For the collection of the basic real
property tax and any other levied under this Article, the city may avail of the remedies by
administrative action through levy on real property and sale of real property by public auction or by
judicial action.

·7. City Government's Uen. The basic real property tax and any other tax levied under this
Article constitutes 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
related interests and expenses.

8. 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 issuance of a warrant on or before, or simultaneously with the institution of the
civil action for the collection of the delinquent tax. The City Treasurer when issuing a warrant of
levy shall prepare a duly authenticated certificate showing the name of the delinquent owner of the
property or person having legal interest therein, the description of the property, the amount of tax
due and the interest thereon. The warrant shall operate with the force of a legal execution
throughout the city. The warrant shall be mailed to or served upon the delinquent owner of the real

"Serbisyong Makatao, Lungsod na Makabago/#'

 -- -

Republic of the Philippines

CITY OF SANTA ROSA
Province of Laguna

OFFICE OF THE SANGGUNIANG PANLUNGSOD

-9-

property of person having legal interest therein, or in case he is out of the country or cannot be
located to the administrator or occupant of the property. At the same time, written notice of the levy
with the attached warrant shall be mailed to or served upon the City Assessor and Register of
Deeds of the city, who shall annotate the levy on the tax declaration and certificate of title of the
property, respectively.

The levying officer shall submit a report on the levy to the Sangguniang Panlungsod within
ten (1O} days after receipt of the warrant by the owner of the property or person having legal interest
therein.

9. 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 issuance thereof, or who is found guilty of abusing the
exercise thereof in an administrative or judicial proceeding shall be dismissed from the service.

10. Advertisement and Sale. Within thirty (30} days after the 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 affected by posting a notice at the main entrance of the city hall, and in a
publicly accessible and conspicuous place in the barangay where the property is located, and by
publication once a week for two (2) consecutive weeks in a newspaper of general circulation in the
city. The advertisement shall specify the amount of the delinquent tax, the interest due thereon and
expenses of sale, the date and place of sale, the name of the 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 either at the main entrance of the city hall, 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, the
interest due thereon, the expenses of sale and a brief description of the proceedings. Provided,
however, 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 person having legal interest
therein.

The City Treasurer may advance an amount sufficient to defray the cost of collection
through the remedies provided for in this Article, including the expenses of advertisement and sale.

11 . Redemption of Property Sold. Within one (1} year from the date of sale, the owner of the
delinquent real 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 del.inquency to the
date of sale, plus interest of two percent (2%} per month on the purchase price from 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 possession of the owner or person having legal interest therein who shall
be entitled to the income and other fruits thereof.

"Serbisyong Makatao, Lungsod na Makabago!"

 ,,--....
..-....

Republic of the Philippines

CITY OF SANTA ROSA
Province of Laguna

OFFICE OF THE SANGGUNIANG PANLUNGSOD

-10-

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 two percent (2%) per
month. Thereafter, the property shall be free from lien of such delinquent tax, interest due thereon
and expenses of sale.

12. Final Deed to 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 thereon
and expenses of sale. The deed shall briefly state the proceedings upon which the validity of the
sale rests.

13. Purchase of Property by the City Government 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 cost of sale, the City
Treasurer conducting the sale shall purchase the property in behalf of the City Government 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 Register of Deeds upon
registration with his office of any such declaration of forfeiture to transfer the title of the forfeited
property to the city without the necessity of an order from a competent court.

Within one (1) year from the date of such forfeiture, the owner of the delinquent real
property or person having legal interest therein, or his representative, shall have the right to redeem
the property upon payment to the City Treasurer the full amount of the real property tax and the
related interest, and the costs of sale. If the property is not redeemed as provided herein, the
ownership thereof shall be fully vested to the city.

14. Resale of Real Estate Taken for Taxes, Fees or Charges. The Sangguniang Panlungsod
may, through a separate ordinance and upon notice of not less than twenty (20) days, sell and
dispose of the real property acquired under the preceding subsection at public auction. The
proceeds of the sale shall accrue to the General Fund of the City.

15. Further Distraint or Levy. Levy may be repeated if necessary until the full amount due,
including all expenses, is collected.

16. Collection of Real Property Tax Through the Courts. The City Government may enforce
the collection of the basic real property tax or any tax levied under this article by civil action in any
court of competent jurisdiction. The following civil action shall be filed by the City Treasurer within
the period prescribed in subsection (c) 21 of Sec. 2A.08.

a. The City Treasurer shall furnish the City Legal Office a certified statement of
delinquency who, within fifteen (15) days after receipt, shall file the civil action in the name
of the city, the proper court of competent jurisdiction. The jurisdiction of the court is
determined by the amount sough to be recovered exclusive of interests and costs. Thus,
where the delinquent tax due does not exceed Ten Thousand Pesos (P 10,000.00) the
competent court is the City Trial Court and where the amount is in excess of Ten Thousand
Pesos (P 10,000.00}, the proper court is the Regional Trial Court.

b. Where cognizable 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 plaintiff
LGU 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.

"Serbisyong Makatao~ Lungsod na Makabago!''

 ,,.-.
~

Republic of the Philippines

CITY OF SANTA ROSA
Province of Laguna

OFFICE OF THE SANGGUNIANG PANLUNGSOD

-11-

17. Action Assailing Validity of Tax Sale. No court shall entertain 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 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 so deposited shall be paid to the purchaser at the auction sale if the deed is declared
invalid but it shall be refunded to the depositor if the action fails.

Neither shall any court declare a sale at public auction invalid by reason of irregularities or
informalities in the proceedings unless the substantive right of the delinquent owner of real property
or the person having legal interest therein have been impaired.

18. Payment of Delinquent Taxes on Property Subject of Controversy. In any action involving
the ownership or possession of, or succession from 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.

19. Treasurer to Certify Delinquencies Remaining Uncollected. The City Treasurer or his
deputy 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 to the Sangguniang Panlungsod
on or before the thirty-first (31st) of December 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 herein.

(b) Special Provisions.

1. 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 agri-based products, or calamity in
the city, the Sangguniang Panlungsod by ordinance passed prior to the first (1st) day of
January of any year and upon recommendation of the Local 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.

2. Condonation or Reduction of Tax by the President of the Philippines. The President of the
Philippines may, when public interest so requires, condone or reduce the real property tax and
interest for any year in the city.

3. Duty of Register of Deeds and Notaries Public to Assist the City Assessor. It shall be the
duty of the 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.

4. Insurance Companies to Furnish Information. 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.

5. Fees in Court Actions. As provided for in Sec. 280 of the Local Government Code, all court
actions, criminal or civil, instituted at the instance of the City Treasurer shall be exempt from the
payment of court and sheriff's fees.

6. Fees in Registration of Papers or Documents on Sate of Delinquent Real Property to City.

As provided for in Section 281 of the Local Government Code, all certificates, documents, and
papers covering the sale of delinquent property to the city if registered in the Registry of Property,
_
shall be exempt from the documentary stamp tax and registration fees.

"Serbisyong Makatao, Lungsod na Makabago!"

 -
Republic of the Philippines
CITY OF SANTA ROSA
Province of Lagwia

OFFICE OF THE SANGGUNIANG PANLUNGSOD

-12-

7. Real Property Assessment Notices or Owner's Copies of Tax Declarations to be Exempt

from Postal Charges or Fees. As provided for in Sec. 282 of the Local Government Code, all real
property assessment notices or owner's copies of tax declaration sent through mails by the
assessor shall be exempt from the payment of postal charges or fees.

8. Sale and Forfeiture Before Effectivity of this Code. Tax delinquencies incurred, and sales
and forfeitures of delinquent real property effected, before the effectivity of this Code shall be
governed by the provisions of applicable ordinance or laws then in force.

Section 2A.09. Interests on Unpaid Real Property Tax. Failure to pay the real property tax or any other
tax levied under this Article upon the expiration of the periods as provided in Sec. 2A04, shall subject the
taxpayer to the payment of interest at the rate of two percent (2%) per month on the unpaid amount or a
fraction thereof, until the delinquent tax shall have been fully paid. In no case shall the total interest on the
unpaid tax or portion thereof exceed thirty-six (36) months.

Failure to pay on time at least the first quarter installment of the real property tax shall constitute a waiver on
the part of the property owner to avail of the privilege granted by law for him to pay without penalty his
annual realty tax obligation in four equal installments on or before the end of every quarter of the tax year.

Accordingly, if the portion of the real property tax due for the first quarter of a tax year is not paid on or
before the 31st day of March of the same year, the penalty shall be reckoned from the first day of January at
the rate of 2% for every month of delinquency on the basis of the total amount due for the entire year and
not only on the amount due for the said first quarter of the tax year.

Section 2A.10. 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 law relating to the assessment of taxable real property shall, upon
conviction, be punished by a fine of not less than One thousand pesos (P1 ,000.00) nor more than Five
thousand pesos (PS,000.00), or by imprisonment of not less than one (1) month or more than six (6)
months, or both such fine and imprisonment, 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 in this Article to perform acts relating to the administration of the real property tax
or to assist the assessor or treasurer in such administration, who willfully fails to discharge such duties shall,
upon conviction, be punished by a fine of not less than Five hundred pesos (PS00.00). nor more than Five
thousand pesos (PS,000.00) or imprisonment of not less than one (1) month nor more than six (6) months,
or both such fine and punishment, at the discretion of the court.

Section 2A.11. 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 a fine of not less than Five
hundred pesos (P500.00). nor more than Five thousand pesos (PS,000.00) or imprisonment of not less than
one (1) month nor more than six (6) months, or both such fine and punishment, at the discretion of the
court..

Section 2A.12. Penalties for Failure to Dispose the Delinquent Real Property at Public Auction. The
City Treasurer who fails to dispose of delinquent real property at public auction in compliance with the
pertinent provisions of this Article any other local official whose acts hinder the prompt disposition of
delinquent real property at public auction shall, upon conviction, be subject to a fine of not less than One
thousand pesos (P1 ,000.00) nor more than Five thousand ,pesos (PS,000.00), or by 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

"Serbisyong Makatao~ Lungsod na Makabago!"

 - -

Republic of the Philippines

CITY OF SANTA ROSA
Province of Laguna

OFFICE OF THE SANGGUNIANG PANLUNGSOD

-13-

Article B: Tax On Transfer Of Real Property Ownership

Section 2B.01. Imposition of Tax. There is hereby levied a tax on the sale, donation, barter, or on any
other mode of transferring ownership of title of real property at the rate of sixty percent (60%) of one percent
(1 % ) of the total consideration involved in the acquisition of the property or the fair market value in case the
monetary consideration involved in the transfer is not substantial, whichever is higher.

The fair market value as used herein shall be that reflected in the prevailing schedule of fair market values
enacted by the Sangguniang Panlungsod.

Section 26.02. Exemptions. The sale, transfer or other disposition of real property pursuant to RA 6657
shall be exempt from this tax.

Section 28.03. Time of Payment. It shall be the duty of the seller, donor, transferor, executor or
administrator to pay to the City Treasurer the tax herein imposed within sixty (60) days from the date of the
execution of the deed or from the date of the property owner's death.

Section 28.04. Administrative Provisions.

(a) The Registrar of Deeds of the city shall, before registering any deed, require the presentation of the
evidence of payment of this tax. The City Assessor shall likewise make the same requirement before
canceling an old tax declaration and issuing a new one.

(b) 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 notarization

Article C. Tax on Printing and Publication

Section 2C.01. Imposition of Tax. There is hereby levied a tax at the rate of sixty percent (60%) of one
percent (1%) of the gross annual receipts for the preceding calendar year on the business of persons
engaged in the printing and/or publication of books, cards, posters, leaflets, handbills, certificates, receipts,
pamphlets, and others of similar nature.

In the case of a newly started business, the tax shall be one-twentieth (1/20) of one percent (1%) of the
capital investment. In the succeeding calendar year, regardless of when the business started to operate, the
tax shall be based on the gross receipts for the preceding calendar year, or any fraction thereof, as provided
herein.

Section 2C.02. Exemptions. The receipts from the printing and/or publishing of books or other reading
materials prescribed by the Department of Education, Culture and Sports as school texts or references shall
be exempt from the tax herein imposed.

Section 2C.03. Time of Payment. The tax imposed in this Article shall be due and payable in quarterly
installments to the City Treasurer, within the first twenty (20) days following each quarter In the case of a
newly-started business, the tax shall be paid before the business starts to operate.

Article D. Franchise Tax

Section 20.01. Definition. When used in this Article, franchise is a right or privilege, affected w ith public
interest which is conferred upon private persons or corporation, under such terms and conditions as the
government and its political subdivision may impose in the interest of public welfare, security and safety.

"Serbisyong Makatao, Lungsod na Makabago/1',

 -

Republic of the Philippines

CITY OF SANTA ROSA
Province of Laguna

OFFICE OF THE SANGGUNIANG PANLUNGSOD

-14-

Section 20.02. Imposition of Tax. There is hereby imposed a tax on business enjoying a franchise tax, at
a rate of fifty percent (50%) of one percent (1 %) of the gross annual receipts, which shall include both cash
sales and sales on account realized during the preceding calendar year within this city, excluding the
territorial limits of the city.

In the case of a newly started business, the tax shall be one-twentieth (1/20) of one percent (1 %) of the
capital investment. In the succeeding calendar year, regardless of when the business started to operate,
the tax shall be based on the gross receipts for the preceding calendar year, or any fraction thereof, as
provided herein.

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.

(a) If the principal office of the business is located in the city, the paid-up capital stated in the articles of
corporation in case of corporations, or in any similar document in case of other types of business
organization, shall be considered as capital investment.

(b) In the case of a branch or sales office located in the city which commences business operations
during the same year as the principal office but which is located in another locality, the paid-up capital
referred in (a) shall mean the amount of the capital investment made for the said branch or sales office.

(c) Where the newly started business is a branch or sales office commencing operations at a year later
than that of the principal office, capital investment shall mean the total funds invested in the branch or sales
office.

Section 20.03 Exemptions. The term businesses enjoying franchise shall not include holders of
certificates of public convenience for the operation of public vehicles for reason that such certificates are not
considered as franchises.

Section 20.04. Time of Payment. The tax imposed in this Article shall be due and payable in quarterly
installments to the City Treasurer, within the first twenty (20) days following each quarter In the case of a
newly-started business, the tax shall be paid before the business starts to operate.

Article E. Professional Tax

Section 2E.01 Imposition of Tax. There is hereby imposed an annual professional tax on each person
engaged in the exercise or practice of his profession requiring government examination at the rate of Three
hundred pesos (P300.00)

Section 2E.02 Coverage. Professionals who passed the bar examinations, or any board or other
examinations conducted by the Professional Regulation Commission (PRC) shall be subject to the
professional tax.

Section 2E.03. Exemption. Professionals exclusively employed in the government shall be exempt
from the payment of this tax.

Section 2E.04. Payment of the Tax. The professional tax shall be paid before any profession herein
specified can be lawfully pursued. A line of profession does not become exempt even if conducted wit!:)
some other profession for which the tax has been paid.

Section 2E.05. Time of Payment - The professional tax shall be payable annually, on or before the
thirty-first (31st) day of January of each year to the City Treasurer. Any person first beginning to practice a
profession after the month of January must, however, pay the full tax before engaging therein.

"Serbisyong Makatao, Lungsod na Makabago!"

 ,,-..

Republic of the Philippines

CITY OF SANTA ROSA
Province of Laguna

· OFFICE OF THE SANGGUNIANG PANLUNGSOD

-15-

Section 2E.06. Place of Payment. Every person legally authorized to practice his profession in this
province shall pay to the city where he maintains his principal office in case he practices his profession in
several places. ·

Section 2e.01: Administrative Provisions.

(a) A person who paid the professional tax shall be entitled to practice his profession in any part of the
Philippines without being subjected to any other national or local tax or fee for the practice of such
profession.

(b) The City Treasurer before accepting payment of the tax, shall require the presentation of the valid
Professional Licenses issued by the Professional Regulations Commission.

(c) Any individual or corporation employing a person subject to the professional tax shall require
payment by that person of the tax on his profession before employment and annually thereafter.

(d) Any person subject to the professional tax shall write in deeds, receipts, prescriptions, reports,
books of account, plans and designs, survey's and maps, as the case may be, the number of the official
receipt issued to him.

Article F. Amusement Tax on Admission

Section 2F.01 . Definitions. When used in this Article:

(a) Amusement is a pleasurable diversion and entertainment. It is synonymous to relaxation ,

avocation, pastime or fun.

(b) Amusement Places include theaters, cinemas, concert halls, circuses, and other places of
amusement where on seeks admission to entertain oneself by viewing the show or performances.

Section 2F.02. Imposition of Tax. There is hereby levied a tax to be collected from the proprietors,
lessees, or operators of theaters, cinemas, concert halls, circuses, boxing stadia, and other places of
amusement at the rate of the gross receipts from admission fees.

Amusement Place Rate

a) Movie Theaters or Cinema - 10% from the showing of foreign films
- 10% from the showing of local films
b) Concert Halls, Comedy Bars, KTV
Clubs, Cocktail Lounges and other
Night Spots -10%
c) Carnivals, Theme Parks, Video and
Game Arcades, Mechanical Rides
And other Fun Houses -10%
d) Cockpits -10%
e) Sports Stadia and Multi-Purpose
Coliseum -10%
f) All other Amusement Places not
specifically falling under the above
enumeration -10%
g) All other amusement places for the
preservation of wildlife or the
environment as well as educational
purposes - 5%

"Serbisyong Makatao, Lungsod na Makabago!''

 ,-.
-
Republic of the Philippines
CITY OF SANTA ROSA
Province of Laguna

OFFICE OF THE SANGGUNIANG PANLUNGSOD

-16-

There shall be collected from the producers and promoters of amusement activities, a tax with the rate of
the gross receipts from admission fees:

Amusement Activities Rate

a) Movie Premiers - 10% from the showing of foreign films
- 10% for the showing of local films
b) Musical Concerts, Theatrical Plays, - 10% from those performed by foreign
Fashion Shows and other Live artist
Performances - 10% form those performed by local artist
c) Special Cockfights and Derbies -10%
d) All other Amusement Activities not - 10% from those performed by foreign
specifically falling under the artist/athletes
above enumeration - 10% form those performed by local artist

Section 2F.03 Manner of Computing Tax. 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 before
the gross receipts are divided between said proprietors, lessees, or operators and the distributors of the
cinematographic films.

Section 2F.04. Exemption. The holding of operas, concerts, dramas, recitals, painting 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 tax herein imposed.

Section 2F.05. Time and Place of Payment. The amusement tax on admission herein imposed shall be
due and payable by the proprietor, lessee or operator concerned, within the first twenty (20) days of the
month next following that for which they are due to the City Treasurer before the gross receipts are divided
between the proprietors, lessees, or operator and the distributors of the cinematographic films.

In the case of itinerant operators of similar modes of amusement, the tax herein prescribed shall be paid
immediately after the last full show or performance.

Section 2F.06 Administrative Provisions.

(a) Filing of Return. Upon payment of the tax due, the proprietors, lessees, or operators of theaters,
cinemas, concert halls, circuses, boxing stadia, and other places of amusement, shall attach a true and
complete sworn return showing the gross receipts from admission fees during the preceding month.

(b) Forms of Tickets. The proprietor, lessee or operator of an amusement place where payment of a
fee is required for admission, shall provide for himself with 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 tickets 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 tom ticket in a locked
box or receptacle and the other half to be returned to the customer. The box or receptacle shall only open
in the presence of a representative from the Office of the City Treasurer.

(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 and shall be stamped with the seal of said office. It shall unlawful for
any proprietor, operator and lessee of an amusement place to keep on his possession or have unregistered
tickets in the amusement place.

For computerized ticketing system, stamping of admission tickets should no longer be required but instead
only the submission of a summary list of the ticket series to be generated by the computerized system prior
to its sale or issuance to the public should be submitted to the Office of the City Treasurer for the registration
of the tickets.

"Serbisyong Mak atao, Lungsod na Makabago!11

 r--- -

Republic of the Philippines

CITY OF SANTA ROSA
Province of Laguna

OFFICE OF THE SANGGUNIANG PANLUNGSOD

-17-

(d) Verification of Tickets. The City Mayor or City Treasurer shall, whenever they deem it necessary for
the good of the service, post their duly authorized inspectors at the gates of amusement places for the
purpose of verifying all tickets sold thereat.

Said duly authorized inspectors shall have access to all admission tickets being sold to the public from
opening time of the amusement place up to closing time.

Article G. Annual Fixed Tax for Every Delivery Truck, Van or any
Motor Vehicles of Manufacturers or Producers, Wholesalers of,
Dealers or Retailers in, Certain Products

Section 2G.01 Imposition of Tax. There is hereby imposed an annual fixed tax of Seven
Hundred Fifty Pesos (P750.00) for four or more wheeled motor vehicles and Five Hundred Pesos (PS00.00)
for less than four wheeled motor vehicles used by manufacturers, producers, wholesalers, dealers or
retailers in the delivery or distribution to sales outlets, or consumers, whether directly or indirectly, within
the city of the following products, goods, merchandise, wares, items or articles:

distilled spirits, fermented liquors, softdrinks

cigar and cigarettes
bakery products, burger, candies, food catering services, snacks and junk foods, food
processing, biscuits, noodle products, hotdogs, sausages, ready to eat meals
Tire industries, fiberglass, pulp spin yam, spare parts and accessories of all types of vehicles,
auto supplies
Footwear industries, shell crafts, rugs and carpets, shoes, bags, leather products, handicrafts,
native products
general merchandise, groceries, dry goods, ready to wear dresses
construction materials, hardware, sand gravel, ready mix concrete, aggregates, volcanic
cinders, selected borrow rock lime, cements, marbles, ceramic industries
paper products
fertilizers, agricultural and veterinary products and feeds
ice, mineral water, milk, cultured milk, yeast, syrups and concentrates
industrial gases, petroleum gas, liquefied petroleum gas, industrial chemicals, oxygen,
acetylene, related products
appliances, furniture, kitchenware, glassware, upholstery supplies
livestock, chickens, pigs, fruits, vegetables, fish and sea foods, sugar and sugar farming
agribusiness, eggs and poultry products
metal fabrication, iron works and aluminum industry
soaps and detergents
paints, thinners, epoxy and rugby
drugs, medicines, pharmaceutical products
woods, coco lumber, lumber

Section 2G.02. Exemption. The manufacturers, producers, wholesalers, dealers, and retailer referred to
in . the preceding sections shall be exempt from the payment of the peddler's tax in the sale of any
merchandise or article of commerce imposable by the city.

Section 2G.03. Time and Place of Payment. The tax imposed in this Article shall accrue on the first day of
January and shall be paid to the City Treasurer within the first twenty (20) days of January.

Section 2G.04 Administrative Provisions.

Authority of the City Treasurer - The City Treasurer is hereby authorized to devise and implement such
rules or system as may be necessary and proper to facilitate the identification of truck, van or motor vehicle
subject to annual f1Xed tax under this Ordinance including but not limited to the use of stickers or other
device for identification.

"Serbisyong Makatao, Lungsod na Makabago/11

 - -
Republic of the Philippines
CITY OF SANTA ROSA
Province of Laguna

OFFICE OF THE SANGGUNIANG PANLUNGSOD

-18-

Article H. Graduated Tax on Business

Section 2H.01 Definitions. When used in this Article.

(a) 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, electric or
neon lights, airplanes, balloons or other media, whether in pictorial or reading form.

(b) Agricultural Products include the yield of the soil, such as com, rice, wheat, rye, hay, coconut,
sugarcane, tobacco, root crops, vegetables, fruits, flowers, and their by-products; ordinary salt; all kinds of
fish; poultry; and livestock and animal products, whether in their original form or not;

The phrase "whether in their original form or not" refers to the transformation of said products by the farmer,
fisherman, producer or owner through the application of processes to preserve or otherwise to prepare said
products for the market such as freezing, drying, salting, smoking, or stripping for purposes of preserving or
otherwise preparing said products for 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 undergo not only simple but even sophisticated processes
employing advanced technological means in packaging like dressed chicken or ground coffee in plastic bags
or styrophor or other packaging materials intended to process and prepare the products for the market.

The term by-products shall mean those materials which in cultivation or processing of an article remain over,
and which are still of value and marketable, like copra cake from copra or molasses from sugar cane;

(c) Amusement is a pleasurable diversion and entertainment. It is synonymous to relaxation, avocation,

pastime, or fun;

(d) 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;

(e) Banks and other Financial Institutions include non-bank financial intermediaries, lending investors,
finance and investment companies, pawnshops, money shops, insurance companies, stock markets, stock
brokers, and dealers in securities and foreign exchange, as defined under applicable law, or rules and
regulations thereunder;

(f) Brewer includes all persons who manufacture fermented liquors of any description for sale or
delivery to others but does not include manufacturers of tuba, basi, tapuy or similar domestic fermented
liquors, whose daily production does not exceed two hundred gauge liters.

(g) Business Agent includes all persons who act as agents of others in the transaction of business with
any public officer, as well as those who conduct collecting, advertising, employment, or private detective
agencies.

(h) 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 or before, or after the dancing, and where
professional hostesses or dancers are employed.

(i) Capital Investment is the capital that 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;

U) Carinderia refers to any public eating place where food already cooked are served at a price.

(k) Cockpit includes any place, compound, building or portion thereof, where cockfights are held,
whether.or not money bets are made on the results of such cockfights.

"Serbisyong M akatao$ Lungsod na Makabago!u

 ,-. .-...,

Republic of the Philippines

CITY OF SANTA ROSA
Province of Laguna

OFFICE OF THE SANGGUNIANG PANLUNGSOD

-19-

(1) Contractor includes persons, natural or juridical, not subject to professional tax under Section 139 of
the Local Government Code of 1991 , 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 Article, the term "contractor'' shall include general engineering, general building and specially
contractors as defined under applicable laws, filling, demolition and salvage works contractors; proprietors or
operators of mine drilling apparatus; proprietors or operators of dockyards; persons engaged in the
installation of water system, and gas or electric light, heat, or establishments; proprietors or operators of
smelting plants; engraving plating and plastic lamination establishments; proprietors or operators of
establishments for repairing, repainting, upholstering, washing or greasing of vehicles, heavy equipment,
vulcanizing, recapping and battery charging; proprietors or operators of furniture shops and establishments
for planning or surfacing and re-cutting of lumber and sawmills under contract to saw or cut logs belonging to
others; proprietors or operators of dry-cleaning or dyeing establishments, steam laundries, and using washing
machines; proprietors or owners of shops for the repair of any kind of mechanical and electrical devices;
instruments, apparatus, or furniture and shoe repairing by machine or any mechanical and electrical devices;
proprietors or operators of establishments or lots for parking purposes; proprietors or operators of tailor
shops, dress shops. milliners and hatters, beauty parlors, barbershops, massage clinics, sauna, Turkish and
Swedish baths, slenderizing and body-building saloon and similar establishments; photographic studios;
funeral parlors; proprietors or operators of hotels, motels, and lodging hoses; proprietors or operators of
arrastre and stevedoring, warehousing, or forwarding establishments; master plumbers, smiths and house or
sign painters; printers, bookbinders, lithographers, publishers except those engaged in the publication or
printing of any newspaper, magazine, review or bulletin which appears at regular intervals with fixed prices for
subscription and sale and which is not devoted principally to the publication of advertisements; business
agents, private detectives or watchman agencies; commercial and immigration brokers; cinematographic film
owners, lessors and distributors.

The term "contractor" shall also include, but shall not be limited to, tax subjects enumerated under Section19
of Presidential Decree No. 231 , but which are no longer included in the enumeration of "contractor" under
Section 131 of Republic Act No. 7160, viz.: welding shops, service stations, white/blue, printing, recopying, or
photocopying services, assaying laboratories, advertising agencies, shops for shearing animals, vaciador
shops, stables, construction of motor vehicles, animal drawn vehicles, and/or tricycles, lathe machine shops,
furniture shops, and proprietors of bulldozers and other heavy equipment available to others for
consideration.

(m) 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 profit not upon the labor he bestows upon his commodities but upon the skill and foresight with which he
watches the market;

(n) Importer means any person who brings articles, goods, wares or merchandise of. any kind or class
into the Philippines from abroad for unloading therein, or which after entry are consumed herein or
incorporated into the general mass of property in the Philippines. In case of tax-free articles, brought or
imported into the Philippines by persons, entities or agencies exempt from tax which are subsequently sold,
transferred or exchanged in the Philippines to non-exempt private persons or entities, the purchaser or
recipient shall be considered the importer thereof.

(o) Manufacturer includes every person who, by physical or chemical process, alters the exterior texture
or form or inner substance of any such raw materials or manufactured or partially manufactured product 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 its marketable shape or prepare it for any of the use of industry, or
who by any such process, combines any raw material or manufactured products with other materials or
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

"Serbisyong Makatao, Lungsod na Makabago!"

 ,.... --.

Republic of the Philippines

CITY OF SANTA ROSA
Province of Laguna

OFFICE OF THE SANGGUNIANG PANLUNGSOD

-20-

manufactured in their original condition could not have been put, and who in addition, alters 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 for his own use for consumption;

(p) Marginal Farmer or Fisherman refers to individuals 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 ( 50,000.00) or the poverty line established by NEDA for the particular region or locality, whichever is
higher;

(q) 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 that run only on rails or tracks,
tractors, trailers, and traction engines of all kinds used exclusively for agricultural purposes;

(r) 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 retail dealer
as provided in this Ordinance;

(s) Public Market refers to a place, building, or structure of any kind owned or operated by a city or
municipality designated as such by the Sanggunian of that city or municipality dedicated to the service of the
general public, where basic food items and other commodities are displayed and offer for sale. "Public
Market" also includes market stalls, tiendas, buildings, roads, subways, waterways, drainage, parking spaces
and other appurtenances, which are integral thereto.

(t) Rectifier comprises every person who rectifies, purifies, or refines distilled spirits or wines by any
process other than by original or continuous distillation from mash, wort, wash, 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, or in any manner refining distilled spirits, shall also be regarded as a rectifier and
as being engaged in the business of rectifying.

(u) Restaurant refers to any place which provides food to the public and accepts orders from them at a
price. This term includes caterers.

(v) Retail means a sale where the purchaser buys the commodity for his consumption, irrespective of
the quantity of the commodity sold;

(w) Vessel includes every type of boat, craft, or other artificial contrivances used, or capable of being
used, as a means of transportation on water.

(x) ·Wharfage means a fee assessed against the cargo of a vessel engaged in foreign or· domestic trade
based on quantity, weight, or measure received and/or discharged by vessel;

(y) 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 2H.02 Imposition of Tax. There is hereby imposed on the following persons who
establish, operate, conduct or maintain their respective business within the City a graduated business tax in
the amounts hereafter prescribed:

(a) On manufacturers, assemblers, re-packers, processors, brewers, distillers, rectifiers, and

compounders or liquors, distilled spirits, and wines or manufacturers of any article of commerce of whatever
kind or nature. In accordance with the following schedule:

"Serbisyong Makatao, Lungsod na Makabago!"

 ,-....... --....

Republic of the Philippines

CITY OF SANTA ROSA
Province of Laguna

OFFICE OF THE SANGGUNIANG PANLUNGSOD

-21-

Gross Sales/Receipts For the Preceding Calendar Year Amount of per

Annum

Less than 20,000 392.60

20,000.00 or more but less than 30,000.00 572.00
30,000.00 or more but less than 40,000.00 858.00
40,000.00 or more but less than 50,000.00 1,072.50
50,000.00 or more but less than 75,000.00 1,716.00
75,000.00 or more but less than 100,000.00 2,145.00
100,000.00 or more but less than 150,000.00 2,860.00
150,000.00 or more but less than 200,000.00 3,575.00
200,000.00 or more but less than 300,000.00 5,005.00
300,000.00 or more but less than 500,000.00 7,150.00
500,000.00 or more but less than 750,000.00 10,400.00
750,000.00 or more but less than 1,000,000.00 13,000.00
1,000,000.00 or more but less than 2,000,000.00 17,875.00
2,000,000.00 or more but less than 3,000,000.00 21,450.00
3,000,000.00 or more but less than 4,000,000.00 25,740.00
4,000,000.00 or more but less than 5,000,000.00 30,030.00
5,000,000.00 or more but less than 6,500,000.00 31,687.50
6,500,000.00 or more At a rate of forty-eight and three-fourths
percent
(48.75%) of one percent (1%)

The preceding rates shall apply only to amount of domestic sales of manufacturers, assemblers, re-packers,
processors, brewers, distillers, rectifiers and compounders of liquors, distilled spirits, and wines or
manufacturers of any article of commerce of whatever kind or nature other than those enumerated under
paragraph (c) of this Article.

(b) On wholesalers, distributors, or dealers in any article of commerce of whatever kind or nature in
accordance with the following schedules:

Gross Sales/Receipts for the Preceding Calendar Year Amount of Tax Per Annum

Less than 20,000.00 357.50

20,000.00 or more but less than 30,000.00 429.00
30,000.00 or more but less than 40,000.00 572.00
40,000.00 or more but less than 50,000.00 858.00
50,000.00 or more but less than 75,000.00 1,287.00
75,000.00 or more but less than 100,00000 1,716.00
100,000.00 or more but less than 150,000.00 2,431.00
150,000.00 or more but less than 200,000.00 3,146.00
200,000.00 or more but less than 300,000.00 4,290.00
300,000.00 or more but less than 500,000.00 5,720.00
500,000.00 or more but less than 750,000.00 8,580.00
750,000.00 or more but less than 1,000,000.00 11,440.00
1,000,000.00 or more but less than 2,000,000.00 13,000.00
· 2,000,000.00 or more At a rate of sixty-five
percent (65%) of
one percent ( 1% )

(c) On exporters, and on manufacturers, millers, producers, wholesalers, distributors., dealers or

retailers of essential commodities enumerated hereunder at a rate not exceeding one-half (1/2) of the rates
prescribed under subsections (a), (b), and {d) of this Article;

11
Serbisyong Makatao, Lungsod na Makabago!"
 ,-.. --.,

Republic of the Philippines

CITY OF SANTA ROSA
Province of Laguna

OFFICE OF THE SANGGUNIANG PANLUNGSOD

-22-

(1) Rice and Com;

(2) Wheat or cassava flour, meat, dairy products, locally manufactured, processed or preserved
food, sugar, salt and agricultural marine, and fresh water products, whether in their original
state or not;
(3) Cooking oil and cooking gas;
(4) Laundry soap, detergents, and medicine;
(5) Agricultural implements, equipment and post-harvest facilities, fertilizers, pesticides,
insecticides, herbicides and other farm inputs;
(6) Poultry feeds and other animal feeds;
(7) School supplies; and
(8) Cement

For purposes of this provision, 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 the rates not exceeding one half (1/2) of the rates prescribed under paragraphs
(a), (b), and (d) of this Article.

(d) On retailers.

Gross Sales/Receipts for the Preceding year Rate of Tax Per Annum

More than P 50,000 but not over P 400,000.00 2.60%

Amount in excess of the first 400,000.00 1.30%

The rate of two and one-sixtieth percent (2.60%) per annum shall be imposed on sales not exceeding Four
Hundred Thousand Pesos (P 400,000.00) while the rate of one and one-thirtieth percent (1.3%) per annum
shall be imposed on sales in excess of the first Four Hundred Thousand Pesos (P 400,000.00).

However, barangays shall have the exclusive power to levy taxes on stores whose gross sales or receipts of
the preceding calendar year does not exceed Fifty Thousand Pesos (P50,000.00) subject to existing laws
and regulations.

(e) On contractors and other independent contractors, which will include persons, natural or judicial, not
subject to Professional Tax whose activity consists essentially of the sales of service for a fee, regardless
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, such as but not limited to the following;

1) Barbershops;
2) Battery Charging Shops;
3) Beauty Parlors;
4) Book Binders;
.5) Business Agents, Private Detective or Watchman Agencies;
6) Cinematographic film owners, lessors and distributors;
7) Commercial and immigration brokers;
8) Demolition and/or filling or salvage contractor;
9) Electric light or gas system installers of building (General);
10) Engineering (General), Building (General), and Specialty Contractors;
11) Engraving Establishments;
12} Funeral Parlors;
13) Furniture Shops and establishments for planning or surfacing or resulting of lumber;
14) Heat or power system installers;
15) Hospitals, medical clinics, dental clinics, therapeutic clinics, medical laboratories, dental
laboratories;
16) House and/or sign painters;

"Serbisyong Makatao~ Lungsod na Makabago!"

 -- -
Republic of the Philippines
CITY OF SANTA ROSA
Province of Laguna

OFFICE OF THE SANGGUNIANG PANLUNGSOD

-23-

17) Laundry shops including dry cleaning, drying establishments, steam laundries and laundries
using washing machines;
18) Lithographers;
19) Lots or establishments for parking purposes;
20) Massage clinics, sauna, slandering salons and other similar establishments;
21) Mine drilling establishments;
22) Photographic studio;
23) Plastic lamination establishments;
24) Plumbing installers;
25) Proprietors or owners of shops for the repair of any kind of mechanical or electrical devices,
instruments, apparatus or furniture or shoe repairing by machine or any mechanical
contrivance;
26) Repairing, repainting, upholstering of devices and/or heavy equipment
27) Sawmills under contract to saw or cut logs belonging to others;
28) Smelting plants;
29) Smith shops;
30) Tailoring or dress shops;
31) Vulcanizing and recapping shops;
32) Warehousing or forwarding establishments;
33) Washing and greasing of vehicles and/or heavy equipment;
34) Management;
35) Photo developing services;
36) Advertising services;
37) Operators of Cable Network System;
38) General consultancy services;
39) Seminar, training and other teaching services (other than offered by
educational institutions.)
40) All other similar activities consisting essentially of the sales of services for a fee.

In accordance with the following schedule:

Gross Sales/Receipts for the Preceding Calendar Year Amount of Tax Per
Annum

Less than 20,000.00 214.50

20,000.00 or more but less than 30,000.00 357.00
30,000.00 or more but less than 40,000.00 500.50
40,000.00 or more but less than 50,000.00 715.00
50,000.00 or more but less than 75,000.00 1,144.00
75,000.00 or more but less than 100,000.00 1,716.00
100,000.00 or more but less than 150,000.00 2,574.00
. 150,000.00 or more but less than 200,000.00 3,432.00
200,000.00 or more but less than 250,000.00 4,719.00
250,000.00 or more but less than 300,000.00 6,006.00
300,000.00 or more but less than 400,000.00 8,008.00
400,000.00 or more but less than 500,000.00 10,725.00
500,000.00 or more but less than 750,000.00 12,025.00
750,000.00 or more but less than 1,000,000.00 13,250.00
1,000,000.00 or more but less thah 2,000,000.00 14,950.00
2,000,000.00 or more At a rate of sixty-five percent
(65%) of one percent (1%)

Provided, that in no case shall the tax on gross sales of P2, 000,000.00 or more be less than P17,250.00.

For purposes of this section, the tax on general engineering, general building, and specialty contractors shall
initially be based on the total contract price, payable in equal annual installments within the project term.

••Serbisyong Makatao1 Lungsod na Makabago/11

 ,,.-... ~

Republic of the Philippines

CITY OF SANTA ROSA
Province of Laguna

OFFICE OF THE SANGGUNIANG PANLUNGSOD

-24-

Upon completion of the project, the taxes shall be recomputed on the basis of the gross receipts for the
preceding calendar years and the deficiency tax, If there be any, shall be collected as provided in this Code
or the excess tax payment shall be refunded.

(f) On banks and other financial institutions, at the rate of sixty-five percent (65%) of one percent (1 %)
of the gross receipts of the preceding calendar year derived from interest, commissions and discounts from
lending activities, income from financial leasing, dividends, rentals on property, and profit from exchange or
sate of property, insurance premium. All other income and receipts not herein enumerated shall be excluded
in the computation of the tax.

(g) On peddlers engaged in the sale of any merchandise or article of commerce, at the rate of One
hundred pesos (P100.00) per peddler annually.

Delivery trucks, vans or vehicles used by manufacturers, producers, wholesalers, dealers or retailers
enumerated under Section 141 of RA 7160 shall be exempt: from the peddler's tax herein imposed.

The tax herein imposed shall be payable within the first twenty (20) days of January. An individual
who will start to peddle merchandise or articles of commerce after January 20 shall pay the full amount of the
tax before engaging in such activity.

(h). The rates of graduated taxes on the businesses hereunder enumerated shall be the
following:

1. Restaurants, cafes, cafeterias, carinderias. eateries, food caterers, ice cream and other
refreshment parlors, and soda fountain bars;

2, Amusement places
a) bars, beer gardens, cocktail lounges, pub-houses, cabarets or dance halls and other
similar establishments, concert halls, day/night clubs or super clubs, KTV, videoke,
karaoke and other sing-along establishments, comedy bars, theaters and lounges;
b) coliseums, theaters, cinema houses.

c) circuses, carnivals, fun houses and the like, induding those providing amusement
devices or machines, merry-go rounds, roller coasters, ferris wheels, side shows,
swings, shooting galleries and the like;

d) resorts and the like, billiard or pool halls, bowling

establishments, golf and driving ranges, skating rinks, tennis courts, gymnasium,
pelota and squash courts, and off -track betting stations;

Gross Sales/Receipts for the Preceding Calendar Year Amount of Tax Per
Annum

Less than 5,000.00 41 .25

5,000.00 or more but less than 10,000.00 92.40
10,000.00 or more but less than 15,000.00 156.75
15,000.00 or more but less than 20,000.00 247.50

"Serbisyong Makatao, Lungsod na Makabago!"

 .,-. ..-....

Republic of the Philippines

CITY OF SANTA ROSA
Province of Laguna

OFFICE OF THE SANGGUNIANG PANLUNGSOD

-25-

20,000.00 or more but less than ·30,000.00 412.50

30,000.00 or more but less than 40,000.00 577.50
40,000.00 or more but less than 50,000.00 825.00
50,000.00 or more but less than 75,000.00 1,320.00
75,000.00 or more but less than 100,000.00 1,980.00
100,000.00 or more but less than 150,000.00 2,970.00
150,000.00 or more but less than 200,000.00 3,960.00
200,000.00 or more but less than 250,000.00 5,445.00
250,000.00 or more but less than 300,000.00 6,930.00
300,000.00 or more but less than 400,000.00 9,240.00
400,000.00 or more but less than 500,000.00 12,375.00
500,000.00 or more but less than 750,000.00 13,875.00
750,000.00 or more but less than 1,000,000.00 15,375.00
1,000,000.00 or more but less than 2,000,000.00 17,250.00
2,000,000.00 or more At a rate of seventy-five percent
(75%) of one percent(1%)

Provided, that in no case shall the tax on gross sales of P2,000,000.00 or more be less than!P17,250.00.

(i). The rate of taxes on the businesses hereunder enumerated shall be taxed at the rate of one and
a half percent (1.5%) of the gross receipts of the preceding calendar year:

(1) Lessors of sub-lessors of real estate including hotels, motels, inns, pension houses, boarding
houses, room and space for rent;
(2) Owners/operators of privately-owned public markets and shopping centers;
(3) Real estate lessors (land, building, commercial, office and residential lessors);
(4) Sellers, dealers, agents, developers of real estate;
(5) Owners/operators of private cemeteries and memorial parks.

(k) On cockpits, at the rate of Pl0,000.00 annually. (An alternative to the flat rate is the tax on the
plasada or based on the minimum bet per sultada. The gross receipt of the cockpit operator is 10% of
the minimum bet held by the Cashier.)

Section 2H.03 Presumptive Income Level. For every tax period, the Treasurers Office shall
prepare a stratified schedule of "presumptive income level" to validate the declarations of gross receipts of
each business classification. Presumptive Income Level Assessment Approach is applied to establish a gross
income acceptable to both the LGU and the taxpayers in case the taxpayer is unable to provide proof of its
income:

. section 2H.04 Exemption. Businesses engaged in the production, manufacture, refining,

distribution or sale of oil, gasoline, and other petroleum products shall not be subject to the business tax
imposed in this Article.

section 2H.05. Tax on Newly-started Business. In the case of a newly started business under this
Article, the tax shall be one-twentieth of one percent (1/20 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 the pertinent schedules
in this Article.

"Serbisyong Makatao1 Lungsod na Makabago!11

 ,-.... --...

Republic of the Philippines

CITY OF SANTA ROSA
Province of Laguna

OFFICE OF THE SANGGUNIANG PANLUNGSOD

-26-

I. Article I. Situs of Tax

section 21.01. Situs of the Tax.

(a) For purposes of collection of the business tax under the "situs" of the tax law, the following definition
of terms and guidelines shall be strictly observed:

1. Principal Office - the head or main office of the businesses 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 artides of the incorporation or official
registration papers as being the official address or said principal office shall be considered as the
situs thereof.

In case there is a transfer or relocation of the principal office to another city or municipality, 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 executives of the cities or municipalities concerned within fifteen (15) days after such transfer
or relocation is effected.

2. Branch or Sales Office - a fixed place in a locality which conducts operations of the
businesses as an extension of the principal office. However, 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.

3. Warehouse - a building utilized for the storage of products for sale and from which goods or
merchandise is withdrawn for delivery to customers or dealers, or by persons acting on 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.

4. 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 purpose of this Article, inland fishing ground shall be considered as plantation.

5. Experimental Farms - agricultural lands utilized by a business or corporation to conduct

studies, tests, 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 and products.

However, on-site sales of commercial quantity made in experimental farms shall be similarly imposed
the corresponding tax under paragraph (b), Article 2L.01 of this Ordinance.

(b) Sales Allocation

1. All sales made in a locality where there is branch or sales office or warehouse shall be
recorded in said branch or sales office or warehouse and the tax shall be payable to the city
or municipality where the same is located.

2. In cases where there is no such branch, sales office, plant or plantation in the locality where
the sale is made, the sale shall be recorded in the principal office along with the sale made
by said principal office and the tax shall accrue to the city or municipality where said principal
office is located.

"Serbisyong Makatao, Lungsod na Makabago!"

 ,,.-
-
Republic of the Philippines
CITY OF SANTA ROSA
Province of Laguna

OFFICE OF THE SANGGUNIANG PANLUNGSOD

-27-

3. In cases where there is a factory, project office, plant or plantation in pursuit of business,
thirty percent (30%) if all sales recorded in the principal office shall be taxable by the city or
municipality where the principal office is located and seventy percent (70%) of all sales
recorded in the principal office shall be taxable by the city or municipality where the factory,
project office, plant or plantation is located.

The sales allocation in (a) and (b) above shall not apply to experimental farms.

LGUs where only experimental farms are located shall not be entitled to the sales allocation
herein provided for.

4. In case of a plantation located in a locality other than that where the factory is located, said
seventy percent (70%) sales allocation shall be divided as follows:

Sixty percent (60%) to the city or municipality where the factory is located; and

Forty percent (40%) to the city or municipality 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 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 of services and other independent contractors, the term
production shall refer to the costs of projects actually undertaken during the tax period.

6. The foregoing sales allocation under par. (3) hereof 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 sale
shall be covered by paragraph (1) or (2) above.

7. In case of manufacturers or producers which engage the services of an independent

contractor to produce or manufacture some of their products, the rules on situs of taxation
provided in this article as clarified in the paragraphs above shall apply except that the factory
or plant and warehouse of the contractor utilized for the production or storage of the
manufacturer's products shall be considered as the factory or plant and warehouse of the
manufacturer.

8. All sales made by the factory, project office, plant or plantation located in this city shall be
recorded in the branch or sales office which is similarly located herein, and shall be taxable
by this city. In case there is no branch or sales office or warehouse in this city, but the
principal office is located therein, the sales made in the said factory shall be taxable by this
city along with the sales made in the principal office.

(c) Port of Loading - the city or municipality where the port of loading is located shall not levy and collect
the tax imposable under Article H, Chapter 2 of this Ordinance unless the exporter maintain in said city or
municipality its principal office, a branch, sales office, warehouse, factory, plant or plantation in which case
the foregoing rule on the matter shall apply accordingly.

(d) Route Sales - sales made by route trucks, vans or vehicles in this city where a manufacturer,
producer, wholesaler, maintains a branch or sales office or warehouse shall be recorded in the branch or
sales office or warehouse and shall be taxed herein.

''Serbisyong Makatao, Lungsod na Makabago!11

 Republic of the Philippines
CITY OF SANTA ROSA
Province of Laguna

OFFICE OF THE SANGGUNIANG PANLUNGSOD

-28-

This city shall tax the sales of the products withdrawn by route trucks from the branch, sales office or
warehouse located herein if the route sales was made in a locality where the manufacturer, producer,
wholesaler has no branch, sales office or warehouse.

Article J. Payment of Business Taxes

Section 2J.01 . Payment of Business Taxes.

(a) The taxes imposed under Section 2H.02 and Section 2K.01 of this Ordinance shall be payable for
every separate or distinct establishment or place where the business subject to the tax is conducted and one
line of business does not become exempt by being conducted with some other businesses for which such tax
has been paid. The tax on a business must be paid by the person conducting the same.

The conduct or operation of two or more related businesses provided for under Section 2H.02 and Section
2K01 of this Code any one person, natural or juridical, shall require the issuance of a separate permit or
license to each business.

(b) In cases where a person conducts or operates two (2) or more of the businesses mentioned in
Section 2H.02 and Section 2K.01 of this Ordinance which are subject to the same rate of imposition, the tax
shall be computed on the combined total gross sales or receipts of the said two (2) or more related
businesses.

(c) In cases where a person conducts or operates two (2) or more businesses mentioned in Section
2H.02 and Section 2K01 of this Ordinance which are subject to different rates of imposition, the taxable
gross sales or receipts of each business shall be reported independently and tax thereon shall be computed
on the basis of the pertinent schedule.

Section 2J.02. Accrual of Payment. Unless specifically provided in this Article, the taxes imposed
herein shall accrue on the first day of January of each year.

Section 2J.03 Time of Payment. The tax shall be paid once within the first twenty (20} days of
January or in quarterly installments within the first twenty (20) days of January, April, July, and October of
each year. The Sangguniang Panlungsod may, for a justifiable reason or cause, extend the time for payment
of such taxes without surcharges or penalties, but only for a period not exceeding six (6) months.

Section 2J.04 Administrative Provisions

(a) Requirement. Any person who shall establish, operate or conduct any business, trade or activity
mentioned in this Chapter in this city shall first obtain a Mayor's Permit and pay the fee therefor and the
business tax imposed under the pertinent 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 of any requirement
imposed by the different departments 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.

"Serbisyong Makatao, Lungsod na Makabago!"

 ,,-..
-
Republic of the Philippines
CITY OF SANTA ROSA
Province of LagWla

OFFICE OF THE SANGGUNIANG PANLUNGSOD

-29-

(c) Invoices or Receipt All persons subject to the t.axes on business shall, for each sale or transfer
of merchandise or goods, or for services rendered, valued at Twenty-Five Pesos (P 25.00) or more at any
one time, prepare and issue sales or commercial invoices and receipts serially numbered in duplicate,
showing among others, their names or styles, if any, and business address. The original of each sales
invoice or receipts shall · be issued to the purchaser or customer and the duplicate to be kept and
. preserved by the person subject to the said t.ax, in his place of business for a period of five (5) years.
The receipts or invoices issued pursuant to the requirement of the Bureau of Internal Revenue for
determination of national internal revenue t.axes shall be sufficient for purposes of this Code.

(d) Swom Statement of Gross Receipts or Sa/es. Operators of business subject to the taxes on
business shall submit a sworn statement of the capital investment before the start of their business
operations and upon application for a Mayor's permit to operate the business. Upon payment of the tax
levied in this Chapter, any person engaged in business subject to the business tax paid based on gross sales
and/or receipts shall submit a 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, due among others to his failure to have a book of
accounts, records or subsidiaries for his business, the City Treasurer or his authorized representatives may
verify or assess the gross sales or receipts of the taxpayer under the best available evidence upon which the
tax may be based.

(e) Submission of Certffied Income Tax Return Copy. All persons who are granted a permit to conduct
an activity or business and who are liable to pay the
business tax provided in this Code shall submit a certified photocopy of their income tax returns (ITR) on
or before one hundred twenty (120) calendar days after the end of the taxable year. In case of
corporations, the end of the taxable year shall be that specified in the by-laws. The deficiency in the
business tax arising out of the difference in gross receipts or sales declared in the application for Mayor's
Permit/ Declaration of gross sales or receipts and the gross receipts or sales declared in the ITR shall be
payable on or before one hundred forty (140) calendar days with interest at the rate of two percent (2%)
per month until the date of payment. Payments of the deficiency tax made after the expiration of one
hundred forty (140) calendar days shall be subject to the twenty-five percent {25%) surcharge and two
percent (2%) interest for every month counted from January up to the month payment is made.

(f) Issuance of Certification. The City Treasurer may, upon presentation or satisfactory proof that the
original receipt has been lost, stolen or destroyed, issue a certification to the effect that the business tax has
been paid, indicating therein, the number of the official receipt issued, upon payment of a fee of one hundred
Pesos (P100.00).

(g) Transfer of Business to Other Location. Any business for which a city business 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 payment of additional tax during the period for which the payment of the tax was made.

(h) . Retirement of Business.

1. Any person natural or juridical, subject to the tax on business under Article H and Article K,
Chapter 2 of this Ordinance shall, upon termination of the business, submit a sworn
statement of the gross sales or receipts for the current calendar year within thirty {30) days
following the closure. Any tax due shall first be paid before any business or undertaking is
fully terminated.

For the purposes hereof, termination shall mean that business operations are stopped
completely. Any change in ownership, management and/or name of the business shall not
constitute termination as herein contemplated. 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 the LGU concerned for record purposes in the course
of the renewal of the permit or license to operate the business.

"Serbisyong Makatao, Lungsod na Makabago!"

 r- --..

Republic of the Philippines

CITY OF SANTA ROSA
Province of LagWia

OFFICE OF THE SANGGUNIANG PANLUNGSOD

-30-

The City Treasurer shall see to it that the payment of taxes of a business is not avoided by
simulating the termination or retirement thereof. For this purpose., the following procedural
guidelines shall be strictly followed:

a. The City Treasurer shall assign every application for the termination or retirement of
business to an inspector in his office who shall go to address of the business
on record to
verify if it is really not 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 of the termination or retirement of said
business;

b. Accordingly, the business continues to become liable for the payment of all taxes,
fees, and charges imposed thereon under existing local tax ordinance; and

c. In addition, 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 business and shall secure a new Mayor's permit therefor.

2. In case it is found that the retirement or termination of the business is legitimate and the tax
paid during the current year is 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 otherwise, there is no difference to speak off.

3. 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.

(i) Death of Licensee. 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.

Article K. Fixed Taxes on Business

Section 2K.01. Imposition of Tax. There is hereby imposed on the following persons who establish,
operate, conduct or maintain their respective businesses within the city a fixed business tax in the amounts
hereafter prescribed:

(a) On amusement places wherein the customers thereof actively participate Without making bets to the
following:

1. Bath houses, swimming pools, resorts and other similar sWimming places - PS,000.00
2. Bowling alley, per lane
Automatic - P200.00
Non-automatic- P160.00
3. Circus, carnivals, or the like With contrivances such as Merry-Go-Round, roller coaster, ferris
wheel, sWing, shooting gallery and other similar contrivances, per day- P300.00

(b) On amusement devices:

Each videoke, karaoke and jukebox machine - P500.00
Each machine or apparatus for visual entertainment - P100.00
Each apparatus for weighing person - P60.00

(c) _On golf links-P15,000.00

"Serbisyong Makatao, Lungsod na Makabago!''

 ,,-.. --..

Republic of the Philippines

CITY OF SANTA ROSA
Province of Laguna

OFFICE OF THE SANGGUNIANG PANLUNGSOD

-31-

(d) On firing range- P10,000.00

(e} On fishponds, fish pens or fishing breeding grounds, per hectare or fraction thereof - P1 ,000. 00

(f} On vendo machine, per unit- P200.00

Section 2K.02. Time of Payment. The tax herein imposed shall be payable before engaging in such
activity.

CHAPTER III. COMMUNITY TAX

Section 3.01. Imposition of Tax. - There shall be imposed a community tax on persons,
natural or juridical, residing in the City.

Section 3.02. Individuals liable to Community Tax. Every inhabitant of the Philippines who is
a resident 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 during any calendar year, or who is engaged
in business or corporation, or who owns real property with an aggregate assessed value of One
Thousand (P1 ,000.00) Pesos or more, or who is required by law to file an income tax return shall pay an
annual community tax of Five (P5.00) Pesos and an annual 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 which in no case shall exceed Five Thousand Pesos (P5,000.00)

In the case of husband and wife, the additional tax herein imposed shall be based upon the total property
owned by them and the total gross receipts or earnings derived by them.

Sec. 3.03. Juridical Persons Liable to Community Tax Every corporation no matter how created
or organized, whether domestic or resident-foreign, engaged in or doing business in the Philippines
whose principal office is located in this city shall pay an annual Community Tax of Five Hundred Pesos
(PS00.00} and an additional tax, which in no case, shall exceed Ten Thousand Pesos (P10,000.00} in
accordance with the following schedule:

(a) For every Five Thousand (P5,000.00) Pesos worth of real property in the Philippines owned by
it during the preceding year based on the valuation used in the payment of real property tax under
existing laws, found in the assessment rolls of this city where the real property is situated - Two (P2.00)
Pesos;and

(b) For every Five Thousand (PS,000.00) Pesos of gross receipts or earnings derived by it from its
business in the Philippines during the preceding year - Two (P2.00} Pesos.

The dividends received by a corporation from another corporation shall, for the purpose of the additional
tax, be considered as part of the gross receipts or earnings of said corporation.

Sec. 3.04. Exemption

The following ,are exempted from the Community Tax:

(a) Diplomatic and consular representatives; and

(b) Transient visitors when their stay in the Philippines does not exceed three (3)
months.

Section 3.05. Place of Payment. The Community Tax shall be paid in the place of residence
of the individual, or in the place where the principal office of the juridical entity is located.

"Serbisyong Makatao, Lungsod na Makabago!"

 - -
Republic of the Philippines
CITY OF SANTA ROSA
Province of Laguna

OFFICE OF TRE SANGGUNIANG PANLUNGSOD

-32-

Section 3.06. Time of Payment ; Penalties for Delinquency:

(a) The Community Tax shall accrue on the first (1st) day of January each year which shall paid not later
than the last date of February of each year.

(b) If a person reaches the age of eighteen (18) years or otherwise loses the benefit of exemption on or
before the last day of June, he shall be liable for the community tax on the day he reaches such age or
upon the day the exemption ends. However, if a person reaches the age of eighteen (18) years or loses
the benefit of exemption on or before the last day of March, he shall have twenty (20) days to pay
Community Tax without becoming delinquent.

(c) 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 cease to belong to an exempt class on or after the same dare,
shall not be subject to the Community Tax for that year.

(d) Corporations established and organized on or before the last day of June shall be liable for the
Community Tax for that year. But corporations established and organized on or before the last day of
March shall have twenty (20) days within which to pay Community Tax without becoming delinquent.
Corporations established and organized on or after the first day of July shall not be subject to the
Community Tax for that year.

(e) If the tax is not paid within the time prescribed above, ther~ shall be added to the unpaid amount an
interest of twenty-four (24%) percent per annum from the due date until it is paid.

Section 3.07 Community Tax Certificate - A Community Tax Certificate shall be issued to
every person or corporation upon payment of the Community Tax. A Community Tax Certificate may also
be issued to any person or corporation not subject to the Community Tax upon payment of One Peso
(P1 .00).

Section 3.08 Presentation of Community Tax Certificate on Certain Occasions.

(a) When an individual subject to the Community Tax acknowledges any document before a notary
public, takes the oath of office upon election or appointment to any position in the government service;
receives any license, certificate, or permit from any public authority; pays any tax or fee, receives any
money from public funds, transacts any 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 Certificate shall not be required in connection with the registration of a
voter.

(b) When through its authorized officers, any corporation subject to the 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 or business is made or done, to require such corporation to exhibit the Community Tax
Certificate.

(c) The Community Tax Certificate required in the two preceding paragraphs shall be the one issued for
the current year, except for the period from January until the fifteenth (15) of April each year, in which
case, the certificate issued for the preceding year shall suffice.

'"Serbisyong Makatao, Lungsod na Makabago!"

 - -
Republic of the Philippines
CITY OF SANTA ROSA
Province of Laguna

OFFICE OF THE SANGGUNIANG PANLUNGSOD

-33-

Section 3.09. Collection and Allocation of Proceeds of the Community Tax.

The City Treasurer shall deputize the Barangay Treasurers, subject to existing laws and regulations, to
collect the Community Tax payable by individual taxpayers in their respective jurisdictions; provided,
however, that said Barangay Treasurer shall be bonded in accordance with existing laws.

One Hundred Percent (100%) of the proceeds of the Community Tax actually and directly collected by
the City Treasurer shall accrue entirely to the general fund of this city.

The proceeds of the Community Tax collected through the Barangay Treasurers shall be apportioned as
follows:

(1) Fifty (50%) percent shall accrue to the general fund of the city; and

(2) Fifty (50) percent shall accrue to the barangay where the tax is collected .

CHAPTER IV. PERMIT AND REGULATORY FEES

Article A. Mayor's Permit Fee on Business

Section 4A.01 Imposition of Fee. There shall be collected an annual fee for the issuance of a Mayor's
Permit to operate a business, pursue an occupation or calling, or undertake an activity within the city.

The permit fee is payable for every distinct or separate business or place where the business or trade is
conducted. One line of business of trade does not become exempt by being conducted with some other
business of trade for which the permit fee has been obtained and the corresponding fee paid for.

For purpose of the Mayor's Permit Fee, the following Philippine definition of business size is hereby
adopted:

Characteristics Asset Size Number workers

Cottage PhP 500,000 and below 1-10

Small Over PhP 500,000 to PhP SM 11- 99
Medium Over PhP SM to PhP 20M 100-199
· Large OverPhP 20M 200 and above

The permit fee shall either be based on asset size or number of workers, whichever will yield the higher fee.

(a.) On business subject to graduated Fixed taxes

Amount of Fee Per Annum

1. On Manufacturers/Importers/Producers

Cottage PhP 500.00

Small 1,000.00
Medium 2,000.00
Large 5,000.00

''Serbisyong Makatao1 Lungsod na Makabago!"

 ~ . ..-..

Republic of the Philippines

CITY OF SANTA ROSA
Province of Laguna

OFFICE OF THE SANGGUNIANG PANLUNGSOD

-34-

2. On Banks and Other Financial Institutions

Small (pawnshop, lending investors, money changer) 1,000.00

Medium (rural, thrift and savings banks) 5,000.00
Large (commercial, development and universal banks) 10,000.00

3. On Contractors/Service Establishments

Cottage 500.00
Small 1,000.00
Medium 2,000.00
Large 5,000.00

4 . On Wholesalers/Retailers/Dealers or Distributors

Cottage 500.00
Small 1,000.00
Medium 2,000.00
Large 5,000.00

5. Other Businesses

Cottage 500.00
Small 1,000.00
Medium 2,000.00
Large 5,000.00

Section 4A.02. Time and Manner of Payment. The fee for the issuance of a Mayor's Permit shall be paid
to the City Treasurer upon application before any business or undertaking can be lawfully begun or pursued
and within the first twenty (20) days of January of each year in case of renewal thereof.

For a newly-started business or activity that starts to operate after January 20, 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 activity is abandoned, no refund of the fee corresponding to the
unexpired quarter or quarters shall be made.

Section 4A.03. Administrative Provisions.

(a) Supervision and control over establishments and places. The City Mayor shall supervise and
regulate. all establishments and places subject to the payment of the pennit fee. He shall prescribe rules and
regulations as to the mode or manner on which they shall be conducted in so far as may be necessary to
maintain peaceful, healthy, and sanitary conditions in the city.

Application for Mayor's Permit: False Statement. An application for a Mayor's Permit shall be filed with
the Office of the City Mayor. 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 information as may be required.

1. For a newly-started business

a. Location sketch of the new business

b. Paid-up capital of the business as shown in the Articles of Incorporation, if a

corporation or partnership, or a sworn statement of the capital invested by the
owner or operator, if a sole proprietorship

''Serbisyong Makatao1 Lungsod na Makabago/11

 - -
Republic of the Philippines
CITY OF SANTA ROSA
Province of Laguna

OFFICE OF THE SANGGUNIANG PANLUNGSOD

-35-

c. A certificate attesting to the tax exemption if the business is tax exempt

d. Certification from the office in charge of zoning that the location of the new business
is in accordance with zoning regulations
e. Tax clearance showing that the operator has paid all tax obligations in the city
f. Barangay clearance
h. Three (3) passport size pictures of the owner or operator or in cases of a
partnership or corporation the picture of the senior or managing partners and that of
· the President or General Manager ·
i. Health certificate for all food handlers, and those permits required as provided in this
code.

2. For renewal of existing business permits

a. Previous year's Mayor's permit

b. Copies of the annual or quarterly tax payments
c. Copies of all receipts showing payment of all regulatory fees as provided for in this
Code
d. Certificate of tax exemption form local taxes or fees, if exempt

Upon submission of the application, it shall be the duty of the proper authorities to verify if other city
requirements regarding the operation of the business or activity such as sanitary requirements, installation of
power and light requirements, as well as other safety requirements are complied with. The permit to operate
shall be issued only upon compliance with such safety requirements and after the payment of the
corresponding inspection fees and other impositions required by this Revenue Code and other city tax
ordinances.

Any false statement deliberately made by the applicant shall constitute sufficient ground for denying or
revoking the permit issued by the Mayor, and the applicant or licensee may be prosecuted in accordance with
the penalties provided in this Article.

A Mayor's Permit shall be refused to (1) any person who previously violated any ordinance or regulation
governing permits granted; {2} whose business establishment or undertaking does not conform with
zoning regulations, and safety, health and other requirements of the city; (3) who has unsettled tax obligation,
debt or other liability to the government; (4) who is disqualified under any provision of law or ordinance to
establish or operate the business applied for.

Likewise, a Mayor's permit shall be denied to any person or applicant for a business who declares an amount
of gross sales or receipts that are manifestly below industry standards or the Presumptive Income Level of
gross sales or receipts as established in the city for the same or a closely similar type of activity or business.

(c) Issuance of Pennit; Contents of Pennit. Upon approval of the application of a Mayor's Permit, two
(2) copies of the application duly signed by the City Mayor shall be returned to the applicant. One (1) copy
shall be presented to the City Treasurer as basis for the collection of the Mayor's Permit fee and the
corresponding business tax.

The Mayor's Permit shall be issued by the City Mayor upon presentation of the receipt for the payment of the
Mayor's Permit and the official receipt issued by the City Treasurer for the payment of the business tax.

Every permit issued by the Mayor shall show the name and residence of the applicant, his nationality and
marital status; nature of the organization, that is whether the business is a sole proprietorship, corporation or
partnership, etc.; location of the business; date of issue and expiration of the permit; and other information as
may be necessary.

The city 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 the payment of One Hundred Pesos (P 100.00).

"Serbisyong Makatao, Lungsod na Makabago!"

 -
Republic of the Philippines
CITY OF SANTA ROSA
Province of Laguna

OFFICE OF THE SANGGUNIANG PANLUNGSOD

-36-

Posting of Permit. Every pennittee shall keep his pennit conspicuously posted at all times in his place of
business or office or if he has no place of business or office, he shall keep the pennit in his person. The
pennit shall be immediately produced upon demand by the City Mayor, the City Treasurer or any of
their duly authorized representatives.

Duration of Permit and Renewal. The Mayor's Pennit 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 pennit shall cease to be in force upon revocation or surrender
thereof. The pennit issued shall be renewed within the first twenty (20) days of January. It shall have a
continuing validity only upon renewal thereof and payment of the corresponding fee.

(f) 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 the city or abuses his privilege to do business to the injury of the public moral 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 pennitted to be used as a resort for disorderly characters, criminals or
women of ill-repute, the City Mayor may, after investigation, revoke the Mayor's Pennit. 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 maybe imposed by the Court for violation of any provision of
this Ordinance governing the establishment and maintenance of business, and to prohibit the exercise
thereof by the person whose privilege is revoked, until restores by the Sangguniang Panlungsod.

Section 4A.04. Rules and Regulations on Certain Establishments.

(a) On restaurants, cafes, cafeterias, carinderias, eateries, food caterers, ice cream and other
refreshment parlors, soda fountain bars, No owner of said establishments shall employ any cook, or food
dispenser without a Food Handler's Certificate from the City Health Officer, renewable every six (6) months.

(b) Establishments selling cooked and readily edible 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 existing laws or ordinances.

(c) Sauna bath, massage, barber and beauty shops. Said shops shall not be allowed to operate with
masseurs, barbers, and beauticians without having secured the necessary corresponding medical certificate
from the City Health Officer.

Article B. Permit Fee for Cockpits Owners/Operators/Licensees/

Promoters and Cockpit Personnel

Section 46.01 . Definitions. When used in this Article:

(a) Cockpit includes any place, compound, building or portion thereof, where cockfights are held,
whether or not money bets are made on the results of such cockfights.

(b) Bet taker or Promoter refers to a person who alone or with another initiates a cockfight and/or calls
and take care of bets from owners of both gamecocks and those of other bettors before he orders
commencement of the cockfight thereafter distributes won bets to the winners after deducting a certain
commission, or both.

(c) Gaffer (taga-tari) refers to a person knowledgeable in the art of anning fighting cocks with gaffs on
one or both legs.

"Serbisyong Makatao!I Lungsod na Makabago!''

 -
Republic of the Philippines
CITY OF SANTA ROSA
Province of Laguna

OFFICE OF THE SANGGUNIANG PANLUNGSOD

-37-

(d) Referee (Sentenciador) refers to a person who watches and oversees the proper gaffing of fighting
cocks; determines the physical condition of gamecocks while cockfighting is in progress, the injuries
sustained by the cocks and their capability to continue fighting, and decides and makes known his decision
either by word or gesture the result of the cockfighting by announcing the winner or deciding a tie in a contest
game.

Section 4B.02. Imposition of Fees. There shall be collected the following Mayor's Permit Fees from
cockpit operators/owners/licensees and cockpit personnel:

(a) From the owner/operator/licensees of the cockpit:

1. Application filing fee p 1,000.00

2. Annual cockpit permit fee 3,000.00

{b) From cockpit personnel

1. Promoters/Hosts 400.00
2. Pit Manager 200.00
3. Referee 200.00
4. Bet Taker "Kristo/Llamador'' 200.00
5. Bet Manager "Maciador/Kasador" 200.00
6. Gaffer "Mananari" 200.00
7. Cashier 200.00
8. Derby (Matchmaker) 200.00

Section 46.03. Time and Manner of Payment.

(a) The application filing fee is payable to the City Treasurer upon application for a permit or license to
operate and maintain cockpits.

(b) The cockpit registration fee is also payable upon application for a permit before a cockpit can operate
and within the first twenty days of January of each year in case of renewal thereof. January 20;

(c) The permit fees on cockpit personnel shall be paid before they participate in a cockfight and shall be
paid annually upon renewal of the permit on the birth month of the permittee.

Section 4B.04. Administrative Provisions.

(a) Ownership, operation and management of cockpit. Only Filipino citizens not otherwise inhibited by
existing ordinances or laws shall be allowed to own, manage and operate cockpits. Cooperative
capitalization is encouraged.

(c) Establishment of cockpit. The Sangguniang Panlungsod shall determine the number of cockpits to
be allowed in this city.

(d) Cockpit-size and construction. Cockpits shall be constructed and operated within the appropriate
areas as prescribed in the Zoning Law or ordinance. In the absence of such law or ordinance, the
City Mayor shall see to it that no cockpits are constructed within or near existing residential or
commercial areas, hospitals, school buildings, churches or other public buildings. Owners, lessees,
or operators of cockpits which are now in existence and do not conform to this requirement are
required to comply with these provisions within a period to be specified by the City Mayor. Approval
or issuance of building permits for the construction of cockpits shall be made by the City
Engineer in accordance with existing ordinances, laws and practices.

··Serbisyong Makatao, Lungsod na Makabago!"

 ,,.....
-
Republic of the Philippines
CITY OF SANTA ROSA
Province of Laguna

OFFICE OF THE SANGGUNIANG PANLUNGSOD

-38-

(d) Only duly registered and licensed promoters, referees, cashiers, bet managers, pit referees, bet
takers, or gaffers shall take part in all kinds of cockfights held in this City. No operator or owner of a cockpit
shall employ or allow to participate in a cockfight any of the above-mentioned personnel unless he has
registered and paid the fee herein required.

Upon payment of the fees herein imposed, the corresponding Mayor's

Permit shall be issued.

Section 48.05. Applicability Clause. The provision of PD 449, otherwise known as the Cockfighting Law
of 1974, PD 1802 (Creating the Philippine Gamefowl Commission), and such other pertinentlaws shall apply
to all matters regarding the operation of cockpits and the holding of cockfights in this City.

Article C. Special Permit Fee for Cockfighting

Section 4C.01. Definitions. When used in this Article:

(a) Cockfighting is the sport of pitting or evenly matching gamecocks to engage in an actual fight where
bets on either side are laid. Cockfighting may also be formed as "cockfighting derby; pintakasi or tupada," or
its equivalent in different Philippine localities.

(b) Local Derby is an invitational cockfight participated in by gamecockers or cockfighting "afficionados"

of the Philippines with "pot money'' awarded to the proclaimed winning entry.

(c) International Derby refers to an invitational cockfight participated in by local and foreign gamecockers
or cockfighting "afficionados" with "pot money" awarded to the proclaimed winning entry.

Section 4C.02. Imposition of Fees. There shall be collected the following fees per day for cockfighting:

(a) Special Cockfights (Pintakasi) 600.00

(b) Special Derby Assessment from Promoters of -
Two-Cock Derby 1,400.00
Three-Cock Derby 2,000.00
Four-Cock Derby 2,800.00
Five-Cock Derby 4,000.00

Section 4C.03. Exclusions. Regular cockfights i.e., those held during Sundays, legal holidays and local
fiestas and international derbies shall be excluded from the payment of fees herein imposed.

Section 4C.04. Time and Manner of Payment. The fees herein imposed shall be payable to the City
Treasurer before the special cockfights and derbies can be lawfully held.

Section 4C.05. Administrative Provisions.

(a) Holding of cockfights. Except as provided in this Article, cockfighting shall be allowed in this city
only in licensed cockpits during Sundays and legal holidays and during local fiestas for not
more than three (3) days. It may also be held during city agricultural. commercial, or
industrial fairs, carnival, or exposition for a similar period of three (3) days upon resolution of
the Sangguniang Panlungsod. No cockfighting on the occasion of such affair, carnival or
exposition shall be a llowed within the month if a local fiesta or for more than two (2)
occasions a year. No cockfighting shall be held on December 30 (Rizal Day), June 12
(Philippine Independence Day), November 30 (National Heroes Day), Holy Thursday, Good
Friday, Election or Referendum Day and during Registration Days for such election or
referendum.

"Serbisyong Makatao, Lungsod na Makabago!"

 ,,.-.
c-

Republic of the Philippines

CITY OF SANTA ROSA
Province of Laguna

OFFICE OF THE SANGGUNIANG PANLUNGSOD

-39-

(b) Cockfighting for entertainment of tourists or for charitable purposes. Subject to the preceding
subsection hereof, the holding of cockfights may also be allowed for the entertainment of foreign
dignitaries or for tourists, or for returning Filipinos, commonly known as "Balikbayans", or for the
support of national fund-raising campaigns for charitable purposes as may be authorized upon
resolution of the Sangguniang Panlungsod, in licensed cockpits or in playgrounds or parks. This
privilege shall be extended for only one (1) time, for a period not exceeding three (3) days, within a
year.

(c) Cockfighting officials. Gaffers, referees, bet takers, or promoters shall not act as such in any
cockfight in the city without first securing a license renewable every year on their birth month from the
city where such cockfighting is held. Only gaffers, referees, bet takes, or promoters licensed by the
city shall officiate in all kinds of cockfighting authorized herein.

Section 4C.06. Applicability Clause. The provision of PD 449, otherwise known as the Cockfighting Law
of 1974, PD 1802 (Creating the Philippine Gamefowl Commission), and such other pertinent laws shall apply
to all matters regarding the operation of cockpits and the holding of cockfights in this City.

Article D. Fees on Impounding of Astray Animals

Section 4D.01. Definition. When used in this Article.

(a) Astray Animal means an animal which is set loose unrestrained, and not under the complete control
of its owner, or the charge or in possession thereof, found roaming at-large in public or private places whether
fettered or not.

(b) Public Place includes national, city, or barangay streets, parks, plazas, and such other places open
to the public.

(c) Private Place includes privately-owned streets or yards, rice fields or farmlands, or lots owned by an
individual other than the owner of the animal.

(d) Large Cattle includes horses, mules, asses, carabaos, cows, and other domestic members of the
bovine family.

Section 4D.02. Imposition of Fee. There shall be imposed the following fees for each day or fraction
thereof on each head of astray animal found running or roaming at large, or fettered in public or private
places:

Amount of Fee

(a) Large Cattle 50.00

(b) All other animals 25.00

Section 4D.03. Time of Payment The impounding fee shall be paid to the City Treasurer prior to the
release of the impounded animal to its owner.

"Serbisyong Makatao, Lungsod na Makabago!11

 ~

Republic of the Philippines

CITY OF SANTA ROSA
Province of Laguna

OFFICE OF THE SANGGUNIANG PANLUNGSOD

-40-

Section 40.04. Administrative Provisions.

(a) For purposes of this Article, the Barangay Tanods of the City are hereby authorized to apprehend
and impound astray animals in the city corral or a place duly designated for such purpose. The Barangay
Chairman shall also cause the posting of notice of the impounded astray animal in the City/Barangay Hall for
fourteen (14) consecutive days, starting one day after the animal is impounded, within which the owner is
required to claim and establish ownership of the impounded animal. The City Mayor and City Treasurer shall
be informed of the impounding after 7 days that the stray animal remained unclaimed.

(b) Impounded animals not claimed within seven (7) days after the date of impounding shall be sold at
public auction under the following procedures:

1. The City Treasurer shall post notice for three (3) days in conspicuous places including the
main door of the City Hall and the public markets. The animal shall be sold to the highest
bidder. Within four (4) days after the auction sale, the City Treasurer shall make a report of
the proceedings in writing to the City Mayor.

2. The owner may stop the sale by paying at any time before or during the auction sale, the
impounding fees due and the cost of the advertisement and conduct of sale to the City
Treasurer, otherwise, the sale shall proceed.

3. The proceeds of the sale shall be applied to satisfy the cost of impounding, advertisement
and conduct of sale. The residue over these costs shall accrue to the General Fund of the
city.

4. In case the impounded animal is not disposed of within the fourteen (14) days from the date
of notice of public auction, the same shall be considered sold to the City Government for the
amount equivalent to the poundage fees due.

Section 40.05. Penalty. Owners whose animals are caught astray and incurring damages to plants and
properties shall pay the following fines:

(a) First offense P 100 per day

(b) Second offense 300 per day

(c) For the third offense and each

subsequent offense 500 per day

In addition to the fine, the owners shall pay the amount of damage incurred, if any, to the property owner.

Article E. Building Permit

Section 4E.01. Imposition of Fee. There shall be collected from each applicant for a building permit
fees pursuant to Department Order 155, Series of 1992 dated September 25, 1992 of the Department of
Public Works and Highways / Revised National Building Code of the Philippines, P.O. 1096.

Section 4E.02. Time of Payment. The fees specified under this article shall be paid to the City Treasurer
upon application for a building permit from the City Mayor.

Section 4E.03. Administrative Provisions. The application for the construction and or repair shall
be in writing and shall set forth the required information, such as the location and the general dimension of
the building and/or other infrastructure of the owners as well as that of the architecture or engineer who draw
the plan., an estimate of the entire cost of proposed work, and the following: ·

"Serbisyong Makatao, Lungsod na Makabago!''

 - .-...

Republic of the Philippines

CITY OF SANTA ROSA
Province of Laguna

OFFICE OF THE SANGGUNIANG PANLUNGSOD

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A copy of the plan showing the location of the building to be constructed with the reference boundaries of the
lot and is constructed in the city proper or poblacion.

General drawing showing:

b.1 Floor and roof plans

b.2 Foundation and footing plans
b.3 Transferee and longitudinal plan
b.4 Elevation
b.5 Framing plans showing complete forming of the
building or structure
b.6 Isometric view of plumbing layout
b.7 Electrical layout, and
b.8 Detail of structure and architectural parts.

Section 4E.04. Penalty. Any violation of the provision of this article shall be punished by a fine of not more
than Five Hundred Pesos (P 500.00) or imprisonment of not more than (2) months, or both at the discretion of
the Court. Provided, that notwithstanding the imposition of fine and imprisonment, the offender shall be
further required to secure the necessary building permit and to pay the corresponding fees thereof or as
required by existing ordinances; Provided further, that in case the construction of the building or structure is
not in conformity with existing regulations, the offender shall be required to remove or demolish the said
building or structure within reasonable period upon receipt of the order of demolition; and Provided, finally,
that upon failure to remove or demolish the said
building or structure, the City Mayor or his duly authorized representative shall undertake such removal or
demolition at the expense of the offender.

Article F. Permit Fee on Circus and Other Parades

Section 4F.01 . Imposition of Fee. There shall be collected a Mayor's Permit Fee of Five Hundred Pesos
(PS00.00) per day on every circus and other parades using banners, floats or musical instruments carried on
in this city.

Section 4F.02. Time and Manner of Payment The fee imposed herein shall be due and payable to the
City Treasurer upon application for a permit to the City Mayor at least five (5) days before the scheduled date
of the circus or parade and on such activity shall be held.

Section 4F.03. Exemption. Civic and military parades as well as religious processions shall not be
required to pay the permit fee imposed in this Article.

Section 4F.04. Administrative Provisions.

(a) Any persons who shall hold a parade within this city shall first obtain from the City Mayor before
undertaking the activity. For this purpose, a written application in a prescribed form shall indicate the name,
address of the applicant, the description of the activity, the place or places where the same will be conducted
and such other pertinent information as may be required.

(b) The Station Commander of the Philippine National Police shall promulgate the necessary rules and
regulations to maintain an orderly and peaceful conduct of the activities mentioned in this Article. He shall
also define the boundary within which such activities may be lawfully conducted.

"Serbisyong Makatao, Lungsod na Makabago!"

 - ...-...

Republic of the Philippines

CITY OF SANTA ROSA
Province of Laguna

OFFICE OF THE SANGGUNIANG PANLUNGSOD

-42-

Article G. Fee for Sealing and Licensing of Weights and Measures

Section 4G.01. Implementing Agency. The City Treasurer shall strictly enforce the provisions of the
Regulation of Practices Relative to Weights and Measures, as provided in Chapter II of the Consumer Act,
Republic Act No. 7394.

Section 4G.02. Sealing and Testing of Instruments of Weights and Measures. - All instruments for
determining weights and measures in all consumer and consumer related transactions shall be tested,
calibrated and sealed annually by the official sealer who shall be the City Treasurer or his duly authorized
representative upon payment of fees required under this Article: Provided, That all instruments of weights and
measures shall continuously be inspected for compliance with the provisions of this Article.

Section 4G.03. Imposition of Fees. Every person before using instruments of weights and measures
within this city shall first have them sealed and licensed annually and pay therefore to the City Treasurer the
following fees:

Amount of Fee
(a) For sealing linear metric measures:

Not over ten (10) meters P 75.00

Measure over ten (10) meters 150.00

(b) For sealing metric measures of capacity:

Not over ten (10) liters 150.00

Over ten (10) liters 300.00

(c) For sealing metric instruments of weights:

With capacity of not more than 20 kg. 75.00

With capacity of more than 20 kg. But
not more than 100 kg. 150.00
With capacity of more than 100 kg. 300.00

(d) For sealing apothecary balances of precision 150.00

(e) For sealing scale or balance with complete

set of weights: 450.00

(f) For each and every re-testing and re-sealing of weights and measures instruments including
gasoline pumps outside the office upon request of the owner or operator, an additional
service charge of P200.00 shall be collected.

Section 4G.04. Payment of Fees and Surcharge. The fees herein imposed shall be paid and collected by
the City Treasurer when the weights or measures instruments are sealed, before their use and thereafter, on
or before the anniversary date thereof.

The official receipt serving as license to use the instrument is valid for one (1) year from the date of
sealing unless such instrument becomes defective before the expiration period. Failure to have the
instrument re-tested and the corresponding fees therefore paid within the prescribed period shall subject the
owner or user to twenty five percent (25%) surcharge and additional interest of two percent (2%) per month of
the unpaid prescribed fees including surcharge until such amount is fully paid.

Section 4G.05. Place of Payment. The fees herein levied shall be paid in the city where the business is
conducted by persons conducting their business therein. A peddler or itinerant vendor using only one (1)
instrument of weight or measure shall pay the fee in the locality where he maintains his residence.

''Serbisyong Makatao~ Lungsod na Makabago!"

 ,,.-.. ~

Republic of the Philippines

CITY OF SANTA ROSA
Province of Laguna

OFFICE OF THE SANGGUNIANG PANLUNGSOD

-43.

Section 4G.06. Exemptions.

(a) All instruments for weights and measures used in government work of or maintained for public use
by any instrumentality of the government shall be tested and sealed free.

(b) Dealers of weights and measures instruments intended for sale.

Section 4G.07. Administrative Provisions.

(a) The official receipt for the fee issued for the sealing of a weight or measure shall serves as a license
to use such instrument for one year from the date of sealing, unless deterioration or damage renders the
weight or measure inaccurate within that period. The license shall expire on the day and the 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 on demand by the City Treasurer or his
deputies.

(b) The City Treasurer is hereby required to keep full sets of secondary standards, which shall be
compared with the fundamental standards in the Department of Science and Technology annually. 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 instrument, it shall be destroyed at the
Department of Science and technology.

(c) The City Treasurer or his deputies shall conduct periodic physical inspection and test weights and
measures instruments within the locality.

(d) Instruments of weights and measures found to be defective and such defect is beyond repair shall be
confiscated in favor of the government and shall be destroyed by the City Treasurer in the presence of the
City Auditor or his representative.

Section 4G.08. Fraudulent Practices Relative to Weights and Measures. The following acts related to
weights and measures are prohibited:

(a) For any person other than the official sealer or his duly authorized representative to place an official
tag, seal, sticker, mark, stamp, brand or other characteristic sign used to indicate that such instrument of
weight and measure has officially been tested, calibrated, sealed or inspected;

(b) For any person to imitate any seal, sticker, mark stamp, brand, tag or other characteristic design
used to indicate that such instrument of weight or measure has been officially tested, calibrated, sealed or
inspected;

(c) For any person other than the official sealer or his duly authorized representative to alter in any way
the certificate or receipt given by the official sealer or his duly authorized representative as an
acknowledgement that the instrument for determining weight or measure has been fully tested, calibrated,
sealed or inspected;

(d) For any person to make or knowingly sell or use any false or counterfeit seal, sticker, brand, stamp,
tag, certificate or license or any dye for printing or making the same or any characteristic sign used to indicate
that such instrument of weight or measure has been officially tested, calibrated, sealed or inspected;

(e) For any person other than the official sealer or his duly authorized representative to alter the written
or printed figures, letters or symbols on any official seal, sticker, receipt, stamp, tag, certificate or license used
or issued;

&&Serbisyong Makatao:, Lungsod na Makabago!"

 ,,,-..
-
Republic of the Philippines
CITY OF SANTA ROSA
Province of Laguna

OFFICE OF THE SANGGUNIANG PANLUNGSOD

-44-

(f) For any person to use or reuse any restored, altered, expired, damaged stamp, tag certificate or
license for the, purpose of making it appear that the instrument of weight or measure has been tested,
calibrated, sealed or inspected;

(g) For any person engaged in the buying and selling of consumer products or of furnishing services the
value of which is estimated by weight or measure to possess, use or maintain with intention to use any scale,
balance, weight or measure that has not been sealed or if previously sealed, the license therefore has
expired and has not been renewed in due time;

(h) For any person to fraudulently alter any scale, balance, weight or measure after it is officially sealed;

(i) For any person to knowingly use any false scale, balance, weight or measure, whether sealed or
not;

U) For any person to fraudulently give short weight or measure in the making of a scale;

(k) For any person, assuming to determine truly the weight or measure of any article brought or sold by
weight or measure, to fraudulently misrepresent the weight or measure thereof; or

(I) For any person to procure the commission of any such offense abovementioned by another.

Instruments officially sealed at some previous time which have remained unaltered and accurate and
the seal or tag officially aff1Xed therein remains intact and in the same position and condition in which it was
placed by the official sealer or his duly authorized representative shall, if presented for sealing, be sealed
promptly on demand by the official sealer or his duly authorized representative without penalty except a
surcharge equal to two (2) 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 City Treasurer in the same manner as the regular fees for
sealing such instruments.

Section 4G.09. Penalties

(a) Any person who shall violate the provisions of paragraphs (a) to (f) and paragraph (I) of Section
4G.08 shall, upon conviction, be subject to a fine of Three Thousand Pesos (P3,000.00) or by imprisonment
of not less than one (1) month nor more than six (6) months, or both, at the discretion of the court.

(b) Any person who shall violate the provisions of paragraph (g) of Section 4G.08 for the first time shall
be subject to fine of One Thousand Pesos (P1 ,000.00).

(c) The owner-possessor or user of instrument of weights and measure enumerated in paragraph (h) to
(k) of Section 4G.08 shall, upon conviction, be subject to 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, at the discretion of the
court.

Article H. Registration and Transfer Fees on Large Cattle.

Section 4H.01 . Definition. For purposes of this Artide, "large cattle" includes a two-year old horse, mule
ass, carabao, cow or other domesticated member of the bovine family.

Section 4H.02. ,Imposition of Fee. The owner of a large cattle is hereby required to register said cattle with
the City Treasurer for which a certificate of ownership shall be issued to the owner upon payment of a
registration fee as follows:

"Serbisyong Makatao, Lungsod na Makabago/11

 ,.-.

Republic of the Philippines

CITY OF SANTA ROSA
Province of Laguna

OFFICE OF THE SANGGUNIANG PANLUNGSOD

-45-

Amount of Fee
(inclusive of processing fee)
(a) For Certificate of Ownership 100.00
(b) For Certificate of Transfer 100.00
(c) For Registration of Private Brand 150.00 ·

The transfer fee shall be collected only once if a large cattle is transferred more than·once in a day.

Section 4H.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 4H.04. Administrative Provisions.

(a) Large cattle shall be registered with the City Treasurer upon reaching the age of two (2) years.

(b) The ownership of large cattle or its sale or transfer of ownership to another person shall be registered
with the City Treasurer. All branded and counter-branded large cattle presented to the City Treasurer shall
be registered in a book showing among others, the name and residence of the owner, the consideration or
purchase price of the animal in cases of sale or transfer, and the class, color, sex, brands and other
identification marks of the cattle. These data shall also be stated in the certificate of ownership issued to the
owner of the large cattle.

(d) The transfer of the large cattle, regardless of its age, shall be entered in the registry book setting
forth, among others, the names and the residence of the owners and the purchaser; the
consideration or purchase price of the animal for sale or transfer, class, sex, brands and other
identifying marks of the animals; and a reference by number to the original certificate of
ownership with the name of the city issued to it. No entries of transfer shall be made or certificate
of transfer shall be issued by the City Treasurer except upon the production of the
original certificate of ownership and certificates of transfer and such other documents that show
title to the owner.

Section 4H.05 Applicability Clause. All other matters relating to the registration of large cattle shall
be governed by the pertinent provisions of the Revised Administrative Code and other applicable laws,
ordinances and rules and regulations.

Article I. Permit Fee for Excavation

Section 41.01. Imposition of Fee. There shall be collected on every person who shall make or cause to be
made any excavation on public or private streets within this city, for a permit fees pursuant to Department
Order 155, series of 1992 dated September 25, 1992 of the Department of Public Works and Highways /
Revised National Building Code of the Philippines, P.O. 1096.

Section 41.02. Time and Manner of Payment. The fee imposed herein shall be paid to the City Treasurer
by every person who shall make any excavation or cause any excavation to be made upon application for
Mayor's Permit, but in all cases, prior to the excavation.

A cash deposit in an amount equal to 120% of the total cost of project shall be deposited with the City
Treasurer at the same time the permit is paid. The cash deposit shall be forfeited in favor of the City
Government in case the restoration to its original form of the street excavated is not made within Fifteen (15)
days after the purpose of the excavation is accomplished.

"Serbisyong Makatao, Lungsod na Makabago!"

 .,--.
-
Republic of the Philippines
CITY OF SANTA ROSA
Province ofLagwia

OFFICE OF THE SANGGUNIANG PANLUNGSOD

-46-

Section 41.03. Administrative Provisions.

(a) No person shall undertake or cause to undertake any digging or excavation, of any part or portion of
the city streets of Santa Rosa unless a permit shall have been first secured from the Office of the City Mayor
specifying the duration of the excavation.

(b) The City Engineer/City Building Official shall supervise the digging and excavation and shall
determine the necessary width of the streets to be dug or excavated. Said official shall likewise inform the
City Treasurer of any delay in the completion of the excavation work for purposes of collection of the
additional fee.

(c) In order to protect the public from any danger, appropriate signs must be placed in the area where
work is being done.

Article J. Permit Fees on Tricycle Operation

Section 4J.01. Definitions. When used in this Article,

(a) Motorized Tricycle is a motor vehicle propelled other than by muscular power, composed of a
motorcycle fitted with a single wheel sidecar or a motorcycle with a two wheeled cab, the former having a
total of four wheels, otherwise known as the motorela.

(b) Tricycle Operators are persons engaged in the business of operating tricycles.

(c) 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 operated to render transport services to the general public for a fee.

(d) Motorized Tricycle Operator's Permit (MTOP) is a document granting franchise or license to a
person, natural or juridical, allowing him to operate tricycles-for-hire over specified zones.

(e) Zone is a contiguous land area or block, say a subdivision or barangay, where tricycles-for-hire may
operate without a fixed origin and destination.

Section 4J.02. Imposition of Fees. There shall be imposed the following fees for the operation of tricycle-
for-hire.

Franchise on tricycle operations: MTOP is valid for Two (2) years

·1. Filing fee P 200.00

2. Legal research fund fee 50.00
3. Certification 50.00
4. Cost of City Plate and Sticker 100.00

For the application of Mayor's Permit:: Renewable every year

1. Mayor's Permit 100.00

2. Garbage Fee 50.00
3. Sticker 40.00

"Serbisyong Makatao., Lungsod na Makabago!"

 - -
Republic of the Philippines
CITY OF SANTA ROSA
Province of Laguna

OFFICE OF THE SANGGUNIANG PANLUNGSoo·

-47-

Section 4J.03. Time of Payment

(a) The fee shall be paid to the City Treasurer upon application or renewal of the permit.

(b} The filing fee shall be paid upon application for an MTOP based on the number of units.

(c) Filing fee for amendment of MTOP shall be paid upon application for transfer to another zone,
change of ownership of unit or transfer of MTOP.

Section 4J.04. Administrative Provisions.

(a) Prospective operators of tricycles should first secure a Motorized Tricycle Operator's permit (MTOP)
from the Sangguniang Panlungsod.

(b) The Sangguniang Panlungsod of this city shall:

1. Issue, amend, revise, renew, suspend, or cancel MTOP and prescribe the appropriate terms
and conditions therefore; 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 tricycles-for-hire; and establish and prescribe the conditions and
qualifications of service.

2. 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 form the Land Transportation Office (LTO).

3. 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;

4. Operators of tricycles-for-hire shall employ drivers duly licensed by LTO for tricycles-for-hire.

5. 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;

6. Tricycle operators are prohibited to operate on national highways utilized by 4-wheel

vehicles greater than four (4) tons and where normal speed exceed forty (40) KPH. The
Sangguniang Panlungsod may provide exceptions if there is no alternative route.

7. Tricycles-for-hire shall be allowed to operate like a taxi service, i.e., service is rendered upon
demand and without a fixed route within a zone.

(c) The Sangguniang Panlungsod may impose a common color for tricycles for hire in the same zone.
Each tricycle unit shall be assigned and bear an identification number, aside from its LTO license plate
number.

It shall establish a fare structure that will provide the operator a reasonable return or profit, and still be
affordable to the general public. The fare structure may either be flat (single fare regardless of distance) as a
minimum amount plus a basic rate per kilometer.

Operators of tricycles-for-hire are required to post in the conspicuous part of the tricycle the schedule of fares.

"Serbisyong Makatao, Lungsod na Makabago!11

 ,,-., .-....

Republic of the Philippines

CITY OF SANTA ROSA
Province of Laguna

OFFICE OF THE SANGGUNIANG PANLUNGSOD

-48-

(d) The zones must be with.in the boundaries of this city. The existing zones which covers the territorial
unit not only of the city but other adjoining municipalities or cities as well shall be maintained provided the
operators serving the said zone secure the MTOP.

(e) The City Treasurer and the Sangguniang Panlungsod shall keep a registry of all tricycle operators
which shall include among others, the name and address of the operator and the number and brand of
tricycles owned and operated by said operator.

Article K. Permit Fee for Zoning/Locational Clearance

Section 4K.01. Imposition of Fee. There shall be collected a Mayor's Permit Fee for Zoning/Locational
Clearance for all structures constructed in this city in accordance with prescribed HLURB rates.

Section 4K.02. Time of Payment. The fees in this Article shall be paid by the applicant or his
representative to the City Treasurer when zoning/locational clearance is granted.

Section 4K.03.Administrative Provision. The City Mayor shall administer the provision of this Article
and other existing ordinances, executive orders, laws relating to and governing zoning/locational
clearance.

Article L. Permit Fee for Temporary Use of Roads, Streets,

Sidewalk, Alleys, Patios, Plazas and Playgrounds

Section 4L.01 . Imposition of Fee. Any person that shall temporarily use and/or occupy a street,
sidewalk, or alley or portion thereof in this city in connection with their construction works and other
purposes, shall first secure a permit from the Mayor and pay the corresponding fee pursuant to
Department Order 155, Series of 1992 dated September 25, 1992 of the Department of Public
Works and Highways/ Revised National Building Code of the Philippines, P.D. 1096.

For wake and other charitable, religious and educational purposes, use and/or occupancy is
exempted from the payment of permit fee provided a corresponding permit is secured prior to such use
and/or occupancy.

Section 4L.02. Time of Payment. The fee shall be paid to the City Treasurer upon application of the
permit with the City Mayor.

Section 4L.03. Administrative Provisions. The period of occupancy and/or use of the street, sidewalk,
or alley or portion thereof shall commence from the time the construction permit is issued and shall
terminate only upon the issuance of the certificate of building occupancy. The City Engineer shall report
to the City Treasurer the area occupied for purposes of collecting the fee.

Article M. Permit Fee for the Storage of Flammable and

Combustible Materials

Section 4M.01. Imposition of Fee. There shall be collected on every person for the storage of
combustible materials, for an annual permit fee pursuant to Department Order 155, Series of 1992 dated
September 25, 1992 of the Department of Public Works and Highways/ Revised National Building Code of
the Philippines, P.D. 1096.

Section 4M.02. Time of Payment.- The fees imposed in Article shall be paid to the City
Treasurer upon application for his permit with the Mayor to store the aforementioned substances.

"Serbisyong Makatao~ Lungsod na Makabago!11

 r' .-.. .

Republic of the Philippines

CITY OF SANTA ROSA
Province of Laguna

OFFICE OF THE SANGGUNIANG PANLUNGSOD

-49-

Section 4M.03. Administrative Provisions.

(a) No person shall keep or store at his place of business- any of the following flammable,
combustible or explosive substances without securing a permit thereof. Gasoline or naptha not
exceeding the quantity of One Hundred (100) gallons, kept in and used by launches or motor vehicles
shall be exempt from the Permit fee herein required.

(b) The Mayor shall promulgate regulations for the proper storing of said substances and shall
designate the proper official and shall supervise therefore.

Article N. Permit and Inspection Fee on

Machineries and Engines

Section 4N.01. Imposition of Fee.- There shall be imposed an annual inspection fee on internal
combustion engines generators and other machines pursuant to Department Order 155, Series of 1992
dated September 25, 1992 of the Department of Public Works and Highways/ Revised National Building
Code of the Philippines, P.O. 1096.

Section 4N.02. Time of Payment. The annual fee imposed in this Article shall be paid to the
City Treasurer upon application of the Permit with the Mayor but not later than fifteen (15) days after the
actual inspection by person authorized in writing by the Mayor. Thereafter, the fee shall be paid within
twenty (20) days of January, or of every quarter as the case may be.

Section 4N.03. Administrative Provision. No engine or machine mentioned above shall be installed or
operated within the limits of this city, without the permit of the City Mayor and the payment of the
inspection fee prescribed in this Article

Article 0. Permit Fee on Film-Making

Section 40.01 . Imposition of Fee. There shall be collected the following permit fee from any person who
shall go on location-filming within the territorial jurisdiction of this city.

Rate of Fee Per Filming

a. Commercial movies P 5,000.00/film

b. Commercial advertisements 2,500.00/film
C. Documentary film 2,500.00/film
d. Videotape coverage 1,500.00/coverage

In cases of extension of filming time, the additional amount required must be paid prior to extension to filming
time.

Section 40.02. Time of Payment. The fee imposed herein shall be paid to the City Treasurer upon
application for the Mayor's Permit, Five (5) days before location-filming is commenced.

Article P. Permit Fee on Occupation of Calling Not

Requiring Government Examination

Section 4P.01 . Imposition of Fee -There shall be collected as annual fee at the rate prescribed hereunder
for the issuance of Mayor's Permit to every person who shall be engaged in the practice of the occupation or
calling not requiring government examination with the city as follows:

''Serbisyong Makatao, Lungsod na Makabago!"

 - -
Republic of the Philippines
CITY OF SANTA ROSA
Province of Laguna

OFFICE OF THE SANGGUNIANG PANLUNGSOD

-50-

Occupation or CalUng Rate of Fee/Annum

(a) On employees and workers in generally

Considered "Offensive and Dangerous
Business Establishments" P 100.00

(b) On employees and workers in commercial

establishments who cater or attend to the daily
needs of the inquiring or paying public 100.00

(c) On employees and Workers in food or eatery

establishment 100.00

(d) On employees and workers in night or night

and day establishment 100.00

( e) All occupation or calling subject to periodic

inspection, surveillance and /or regulations
by the City Mayor, like animal trainer,
auctioneer, barber, bartender, beautician,
bondsman, bookkeeper, butcher, blacksmith,
carpenter, carver, chambermaid, cook,
criminologist, electrician, electronic technician,
club/floor manager. Forensic electronic expert,
fortune teller, hair stylist, handwriting expert,
hospital attendant, lifeguard, magician, make-up
artist, manicurist, masonry worker, masseur
attendant mechanic, certified "hilot", painter, musician,
pianist, photographer (itinerant), professional
boxer, private ballistic expert, rig driver (cochero),
taxi, dancer, stage-performer salesgirl, sculptor,
waiter or waitress and welder 100.00

Section 4P.02. Exemption - All professionals who are subject to the Professional Tax imposition
pursuant to Section 139 of the Local Government Code; and government employees are exempted from
payment of this fee.

Section 4P,03. Person Governed-The following workers or employees whether working on temporary or
permanent basis, shall secure the individual Mayor's Permit prescribed herewith;

(a) Employees or workers in generally considered offensive and dangerous business establishment
such as but not limited to the following:
(1) Employees or workers in industrial or manufacturing establishment such as: Aerated water and
soft drink factories; air rifle and pellets manufacturing; battery charging shops, blacksmith;
breweries; candy and confectionery factories; canning factories; coffee cocoa and tea factories;
cosmetics and toiletries factories; cigar and cigarette factories; construction and / or repair shops
of motor vehicles; carpentry shop; drug manufacturing; distillers, edible oil or lard factories;
electric bulbs or neon lights factories; electric plant, electronics manufacturing; oxidizing plants;
food, and flour mills; fish curing and drying shops; footwear factories, foundry shops; furniture
manufacturing; garments manufacturing, general building and other construction jobs during the
period of construction; glass and glassware factories; handicraft manufacturing; hollow block and
tile factories; Ice plants; milk, ice cream and other allied products factories; metal closure
manufacturing; iron steel plants; leather and leatherette factories; machine shops, match
factories, paints and allied products manufacturing; plastic products factories, perfume factories;
plating establishment; pharmaceutical laboratories, repair shops of whatever kind and nature;
rope and twine factories; sash factories; smelting plants; tanneries; textile and knitting mills;
upholstery shops; vulcanizing shops and welding shops.

"Serbisyong Makatao~ Lungsod na Makabago!"

 .-...

Republic of the Philippines

CITY OF SANTA ROSA
Province of Laguna

OFFICE OF THE SANGGUNIANG PANLUNGSOD

..S1-

(2) Employees and workers in commercial establishments cinematography film storage; cold
storage's or refrigerating plants; delivery and messengerial services; elevator and escalator
services; funeral parlors; janitorial services; junks shop; hardwares; pest control services; printing
and publishing houses; service station; slaughter- houses; textile stores; warehouses; and
parking lots.

(3) Employees and workers on other industrial and manufacturing firms or commercial
establishments who are normally exposed to excessive heat, light, noise, cold and other
environmental factors which endanger their physical and health well-being.

(b) Employees and workers in commercial establishment who generally enter or attend to the daily
needs of the general public such as but not limited to the
following: Employees and workers in drugstores; department stores; groceries supermarkets; beauty
saloons; tailor shops; dress shop; bank teller; receptionist, receiving clerk in paying outlets of public
utilities corporation, except transportation companies; and other commercial establishment whose
employees and workers attend to the daily needs of the inquiring o paying public.

(c) Employees and workers in food or eatery establishments such as but not limited to the following:

(1) Employees and workers in canteen, carinderia, catering services, bakeries, ice cream or ice milk
factories, refreshment parlor, restaurants, sari-sari stores, and soda fountains;
(2) Stallholders, employees and workers in public markets;
(3) Peddlers of cook or uncooked foods;
(4) All other food peddlers, including peddlers of seasonal merchandise.

(d) Employees or workers in night or night and day establishments such as but not limited to the
following:

Workers or employees in bars; boxing stadium; bowling alleys; billiards and pool halls; cinema
houses; cabarets and dance halls; cocktail lounges; circuses; carnivals and the like; day clubs and night
clubs; golf clubs; massage clinics, sauna baths or similar establishment; hotels; motels; horse racing clubs;
pelota courts; polo clubs; private detective or watchman security agencies; supper clubs and all other
business establishment whose business activities are performed and consumed during night time.

In cases of night and day clubs, night clubs, day clubs, cocktail lounges, bars, cabarets, sauna bath
houses and other similar places of amusements, they shall under no circumstances allow hostesses,
waitress, waiters, entertainers, or hospitality girl below 18 years of age to work as such. For those who shall
secure the Individual Mayor's Permit on their 18th birth year, they shall present their respective baptismal
or birth certificate duly issued by the local civil registrar concerned.

( e) All other employees and persons who exercise their profession, occupation or calling within the
jurisdictiof"! limits of the city aside from those already specifically mentioned in Section 4R.02.

Section 4P.04. Time and Manner of Payment- The fees prescribed in this Article shall be paid to the City
Treasurer upon filing of the application for the first time and annually thereafter within the first twenty (20)
days of January. The permit fee is payable for every separate or distinct occupation or calling engaged in.

Section 4P.OS. Surcharge for Late Payment. - Failure to pay the fee prescribed in this Article
within the time .prescribed shall subject a taxpayer to a surcharge of Twenty-five percent (25%) of the
original amount of the fees due, such surcharge shall be paid at the same time and in the same manner
as the tax due.

In case of change of ownership of the business as well as the location thereof from city to another, it
shall be the duty of the new owner, agent or manager of such business to secure a new permit as
required i~ this Article and pay the corresponding permit fee as though it were new business.

"Serbisyong Makatao, Lungsod na Makabagol''

 ,,-- -...

'* ....
~
Republic of the Philippines
CITY OF SANTA ROSA
Province of Laguna

OFFICE OF THE SANGGUNIANG PANLUNGSOD

-52-

Newly hired workers and / or employees shall secure their individual Mayor's· Permit from the
moment they are actually accepted by the management of any business or industrial establishment to·
starts working.

Section 4P.06. Administrative Provisions.

(a)The City Treasurer shall keep a record of persons engaged in occupation and /or calling not requiring
government examination and the corresponding payment of fees required under personal data for
reference purpose.

(b)Persons engaged in the above mentioned occupation or calling with valid Mayor's Permit shall be
required to surrender such permit and the corresponding Official Receipt for the payment of fees to the
City Treasurer and to the City Mayor respectively for cancellation upon retirement or cessation of the
practice of the said occupation or calling.

Article Q. Permit Fee for the Conduct of Group Activities

Section 4Q.01. Imposition of Fee. Every person who shall conduct, or hold any program, or activity
involving the grouping of people within the jurisdiction of this city shall obtain a Mayor's permit for every
occasion of not more than twenty-four (24) hours and pay the City Treasurer the corresponding fee in the
following schedule:

1. Conference, meetings, rallies and demonstration in

outdoor, in parks, plazas, roads/streets P 2,000.00
2. Dances 1,500.00
3. Coronation and ball 1,500.00
4. Promotional sales 1,500.00
5. Other Group Activities 1,500.00

Section 4Q.02. Time of Payment. The fee imposed in this article shall be paid to the City Treasurer
upon filing of application for permit with the City Mayor.

Section 4Q.03. Exemption. Programs or activities conducted by educational, charitable,

religious and governmental institutions free to the public shall be exempted from the payment of the fee
herein imposed, provided, that the corresponding Mayor's Permit shall be secured accordingly. Programs
or activities requiring admission fees for attendance shall be subject to the fees herein imposed even if
they are conducted by exempt entities.

Section 4Q.04. Administrative Provision. A copy of every permit issued by the City. Mayor shall be
furnished to the Chief of Police or Station Commander of the Philippine National Police (PNP) of the city
who shall assign police officers to the venue of the program or activity to help maintain peace and order.

Article R. Environmental Clearance Fee

Section 4R.01 . Imposition of Fee. There shall be collected as annual fee from all
industries/manufacturing plants, commercial establishments, development activities and service-oriented
businesses which have the potential or producing wastewater either domestic or industrial/process or any
effluents and solid wastes as a result of their operations. This fee shall be called Environmental
Clearance Fee.

"Serbisyong Makatao, Lungsod na Makabago/11

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Republic of the Philippines

CITY OF SANTA ROSA
Province of Laguna

OFFICE OF THE SANGGUNIANG PANLUNGSOD

-53-

Section 4R.02. Definition. When used in this Article.

(a) Environmental Clearance Fee (ECF) is the proposed annual fee for the regulation of water
pollution resulting from the operations of the different sources of pollution. It is the fee to be collected prior
to the issuance of an Environmental Clearance to be issued by the City Government of Santa Rosa thru
its City Environmental and Natural Resources Office.

The Environmental Clearance Fee (ECF) shall be computed as follows:

Environmental Clearance Fee (ECF) = Fixed Fee(LW) + Variable FeecSW)

(b) Fixed Fee is a fee that will be charged to cover the administrative/ miscellaneous costs during
the conduct of inspection prior to the issuance of an Environmental Clearance. The fixed fee will be
charged to all establishments (new and existing), development projects, industries and service-oriented
businesses following the rate and schedule hereunder:

Capitalization (in Php) Amount (in Php) / year

Below Php 350,000.00 500.00
More than 350,000.00 but less than
Pho 1,000 000.00 750.00
More than 1,000,000.00 but less than
Pho 5,000,000.00 1,000.00
More than Php 5,000,000.00 1,500.00

(c) Variable Fee (LW) will be charged to industries, establishments, development activities or service-
oriented businesses which have the potential or producing wastewater / effluents in its operations.
The Variable Fee will also be based on the volume of wastewater discharge and the assumed cost
of
the analysis of the wastewater I effluents / domestic discharges following the rate and schedule
hereunder:

Parameters Cost (in Php) / year

Basic parameters (COD, BOD, oil/grease, pH,
color, TSS) 2,400.00
Coliform analysis 1,000.00
Heavy Metals 800.00 I heavv metal

Discharge Rate, m3/day Cost (in Pho)/ year

Below 5 cu.m. I day 500.00
>Scu.m./day but <50 cu.m./day 800.00
>50 cu.m./day 1,200.00

"Serbisyong Makatao, Lungsod na Makabagol"

 r'
-
Republic of the Philippines
CITY OF SANTA ROSA
Province of LagW1a

OFFICE OF THE SANGGUNIANG PANLUNGSOD

-54-

(d) Variable Fee (SW) will be charged to all industries, establishments, development activities or service-
oriented businesses. The Variable Fee (&Iv) will be based on the volume of the solid waste following the rate
and schedule hereunder:

Volume, m3/day Business Covered Cost (in Php) / year

0.02 m~ and below 500.00

Maternity clinic (out-patients),

dental clinics, water refilling
stations, electrical shops, eatery,
internet cafe, chairs/tables rental
services, lapida making
pharmacy, banks, pawnshops,
construction supplies/ contractors,
appliances store
0.021 m~ to 0.04 m~ 1,000.00

Marketing offices, gas centers w/o

refilling, machine shops,
calibration services, upholstery,
auto supplies, wood crafts, sari-
sari store, aluminum and glass
products, tiles shop, videoke bars
Over0.04 m~ Php 6.00 / 0.02m~
Upholstery; gasoline stations;
junkshops; bars & restaurants;
funeral parlors & services;
bakeries, groceries, lumbers; tire
recapping services/store;
aluminum/glass; ice plant;
motels/hotels; watermelon store,
hospitals and other large scale
industries

Section 4R.03. Administrative Provisions.

(a) The Environmental Clearance from the City Environment & Natural Resources Office will be issued
upon site validation or inspection and favorable recommendation made by authorized City ENRO technical
representative. A temporary clearance, however, will be issued to facilitate and expedite the release of other
government permits subject to validation and monitoring of the City ENRO.

(b) An application form duly filled-up by the proponent or his authorized representative shall be
assessed by the City ENRO for the Environmental Clearance Fee. In case of authorized representatives, a
written authorization shall accompany the application.

(c) Assessment of fees shall be made by the City ENRO. An Order of Payment will be issued. Payments
will be made at the City Treasurer's Office.

(d) The City ENRO shall monitor once every quarter the said business establishments to monitor if the
volume .o f the solid waste generated and the wastewater discharge / effluent tallies with the one declared
during application.

"Serbisyong Makatao~ Lungsod na Makabago!"

 r- -._ .

Republic of the Philippines

CITY OF SANTA ROSA
Province of Laguna

OFFICE OF THE SANGGUNIANG PANLUNGSOD

-55-

Article S. Permit Fee for the Posting of Streamers,

Tarpaulins, Posters and Banderitas

Section 4S.01. Imposition of Fee. There shall be collected a fee from all business establishments,
institutions, persons, promoters and advertising agencies which will post streamers, tarpaulins, posters and
banderitas as a fonn of advertisement, marketing and announcements. The fee shall be called the Permit-to-
Post Fee and shall be secured for every posting activity. The fee shall be charged according to the following:

Streamers, tarpaulins & Posters Php 50.00 + Php 15.00/sqm

Banderitas Php 50.00 + Php 15.00/lm

Section 45.02. Exemptions.

(a) Permanent structures are not covered by this Article. A permit shall be secured from the City
Engineering Office instead.

(b) Streamers, Tarpaulins, Posters and Banderitas to be posted by the City Government and/or
Barangays shall be exempted from the fees provided that an application has been filed.

Section 45.03. Administrative Provisions.

(a) Assessment of payments shall be made by the City ENRO. Payments shall be made at the City
Treasurer's Office.

(b) Approved postings shall not exceed one (1) month. Renewal of the permit shall be made at least two
(2) days prior to expiration.

(c) Streamers, tarpaulins, posters and banderitas shall only be placed in areas designated by the City
ENRO.

(d) Streamers, tarpaulins, posters and banderitas must not be placed across the streets, roads and
highways.

(e) Proponents shall be responsible in removing the outdated streamers, tarpaulins, posters and
banderitas after the duration of the approved posting date has lapsed.

CHAPTER V. SERVICE FEES

Article A. Secretary's Fees

Section 5A.01. Imposition of Fees. There shall be collected the following fees from every person
requesting for copies of official records and documents from the offices of this city.

Amount of Fee
(a) For every page or fraction thereof
typewritten (not including the certificate
and notation) P30.00

(b) For each certificate of correctness (with

seal ofOffice) written on the copy or
attached thereto 30.00

(c) For certifying the official act of the City

Judge or other judicial certificate with seal 30.00

"Serbisyong Makatao, Lungsod na Makabago!"

 --

Republic of the Philippines

CITY OF SANTA ROSA
Province of Laguna

OFFICE OF THE SANGGUNIANG PANLUNGSOD

-56-

(d) For certified copies of any papers, records,

decrees, judgment or entry of which any person
is entitled to demand and receive a copy (in
connection with judicial proceedings) for each
page 30.00

(e) Photocopy or any other copy produced by

copying machine per page 20.00

Section SA.02. Exemption. The fees imposed in this Article shall not be collected for copies furnished to
other offices and branches of the government for official business, except for those copies required by the
Court at the request of the litigant, in which case, charges shall be in accordance with the above-mentioned
schedule.

Section SA.03. Time and Manner of Payment. The fees shall be paid to the City Treasurer at the time of
the request, written or otherwise, for the issuance of a copy of any city record or document is made.

Article B. Local Civil Registry Fees

Section SB.01 . Imposition of Fees. There shall be collected for services rendered by the City Civil
Registrar of this city the following fees:

(a) Marriage Fees:

1. Application for marriage license P100.00

2. Marriage license fee 50.00
3. Marriage solemnization fee 200.00

(b) For registration of the following:

1. Legal Instruments 100.00

2. Court Decrees 300.00
3. Naturalization 300.00

(c) R.A. 9048

Filing Fee:

1. Petition for Change of First Name 3,000.00

2. Petition for Correction of Clerical Error 1,000.00

Additional Service Fee for Migrant Petitioner:

1. For Change of First Name 1,000.00

2. For Correction of Clerical Error 500.00

(d) For certified copies of any document

in the register, for each page 30.00

"Serbisyong Makatao, Lungsod na Makabago!11

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Republic of the Philippines

CITY OF SANTA ROSA
Province of Laguna

OFFICE OF THE SANGGUNIANG PANLUNGSOD

-57-

(e) Burial Fees:

1. Burial Permit Fee or transfer of cadaver 100.00

2. Exhumation Fee 100.00
3. Excavation Fee 100.00
4. Construction of Niche 100.00
5. Cemetery fee (old) 20.00
6. Fee for transfer of bones 100.00

(f) 1. Subscription of Consent/Advice form

from other city/municipality 50.00
2. BREQS/SECPA 75.00

Section 5B.02. Exemptions. The fee 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, except those copies required by courts at the request of litigants, in which case the fee
should be collected.

(b) Issuance of birth certificates of children reaching school age when such certificates are required for
admission to the primary grades in a public school.

(c) Burial permit of a pauper, per recommendation of the City Mayor.

(d) Issuance of birth certificates and other related documents of Senior Citizen who resides in City of
Santa Rosa only.

(e) Indigent Petitioner - refers to a destitute, needy and poor individual who is certified as such by the
Social Welfare and Development Office of the city/municipal government.

Section 5B.03. Time of Payment The fees shall be paid to the City Treasurer before registration or
issuance of the permit, license or certified copy of local registry records or documents. •

Section 5B.04 Administrative Provision. A marriage license shall not be issued unless a certification is
issued by the Family Planning Coordinating Council that the applicants have undergone lectures on family
planning.

Article C. Police Clearance Fee

Section 5C.01. Imposition Fee. There shall be paid for each police clearance certificate obtained from the
Station Commander of the Philippine National Police of this city the following fees:

Amount of Fee

1. For employment, scholarship, study grant,

and other purposes not hereunder specified
Local P 30.00
Abroad 100.00
2. For change of name 100.00
3. For application for Filipino citizenship 100.00
4. For passport or visa application 100.00
5. For firearms permit application 100.00
6. For other purposes 100.00
0

"Serbisyong Makatao, Lungsod na Makabago!"

 r-- -.

Republic of the Philippines

CITY OF SANTA ROSA
Province of Laguna

OFFICE OF THE SANGGUNIANG PANLUNGSOD

-58-

Section SC.02. Time of Payment. The service fee provided under this Article shall be paid to the City
Treasurer upon application for police clearance certificate.

Article 0. Sanitary Inspection Fee

Section 50.01. Imposition of Fee. There shall be collected the following annual fees from each business
establishment in this city or house for rent, for the purpose of supervision and enforcement of existing rules
and regulations and safety of the public in accordance with the following schedule:

Amount of Fee
I. Sanitary Inspection Fee of establishments:
With an area of 25 sq.m. or less 100.00
Per square meter in excess of 25 sq.m. 1.00

II. Additional Fee for the Following:

1. Water Refilling Stations
a. Certificate of Potability (renew every 6 months) 100.00
b. Drinking Water Site Clearance 1,000.00

2. Water Analysis for coliform

a. Per PHc bottle, for private 150.00
For public consumption free

Section 50.02. Time of Payment. The fees imposed in this Article shall be paid to the City Treasurer upon
filing of the application for the sanitary inspection certificate with the City Health Officer and upon renewal of
the same every year thereafter within the first twenty (20) days of January.

Section 50.03. Administrative Provisions.

(a) The City Health Officer or his duly authorized representative shall conduct an annual inspection of all
establishments and buildings, and accessories and houses for rent, in order to determine their adequacy of
ventilation, general sanitary conditions and propriety for habitation.

(b) The City Health Officer shall require evidence of payment of the fee imposed herein before he issues
the sanitary inspection certificate.

Article E. Service Fees for Health Examination

Section 5E.01. Imposition of Fee. There will be collected a fee of Fifty Pesos (P50.00) from any person
who is given a physical examination by the City Health Officer or his duly authorized representative, as
required by existing ordinances.

A fee of Twenty Five Pesos (P25.00) shall be collected for each additional copy of subsequent issuance of a
copy of the initial medical certificate issued by the City Health Officer.

Section SE.02. Time of Payment The fee shall be paid to the City Treasurer before the physical
examination is made and the medical certificate is issued.

Section SE.03 Administrative Provisions.

(a) Individuals engaged in an occupation or working in the following establishments, are hereby required
to undergo physical and medical examination before they can be employed and once every six months (6)
thereafter.

"Serbisyong Makataos Lungsod na Makabagof's

 ,,.-...
-
Republic of the Philippines
CITY OF SANTA ROSA
Province of Laguna

OFFICE OF THE SANGGUNIANG PANLUNGSOD

-59-

1. Food establishments (including ambulant vendors) - establishments where food or drinks

are manufactured, processed, stored, sold or served.
2. Water refilling stations
3. Markets, public and private
4. Abattoirs
5. Public laundry
6. Public swimming or bathing places.
7. School health services
8. Dance schools, dance halls and night clubs - include dance instructors, hostess, cooks,
bartenders, waitresses, etc.
9. Tonsorial and beauty establishments - include employees of barber shops, beauty parlors,
hairdressing and manicuring establishments, exercise gyms and figure slenderizing saloons,
facial centers, aromatherapy establishments, etc.
10. Massage clinics, sauna bath and spa etc. - include masseurs, massage clinic/sauna bath
attendants, etc.
11 . Hotel, motels and apartments, lodging, boarding, or tenement houses, and condominiums.
12. Industrial establishments
13. Rest areas, bus terminals, bus stops and service stations
14. Camps and picnic grounds
15. Port, airport vessel and aircraft
16. Nuisances and offensive trades and occupations
a. soap boiling
b. guts cleaning
c. boiling of offal, bones, fat or lard
d. manufacturing of glue or fertilizer
e. skin curing
f. scrap processing
g. manure storing
h. lime burning
i. lye making
j. any manufacturing process in which lead, arsenic, mercury, phosphorus and other
poisonous substance is used.

Requirement for Issuance of Medical Certificate:

1. CBC
2. Urinalysis
3. Stool Exam
4. CXR
5. HbsAg screening
6. Drug Test

Laboratory Fees:

1. CBC 50.00
2. Urinalysis 15.00
3. Stool Exam 15.00
4. Blood typing 40.00
,5. Sputum AFB free
6. HbsAg screening 150.00
7. 12-L ECG 130.00
(100.0 - strip, 30.00 - reader's fee)

(b) Owners, managers or operators of the establishments shall see to it that

their employees who are required to undergo physical and medical examinations have been issued
the necessary medical certificates.

"Serbisyong Makatao, Lungsod na Makabago!"

 - .- .,

Republic of the Philippines

CITY OF SANTA ROSA
Province of Laguna

OFFICE OF THE SANGGUNIANG PANLUNGSOD

-60-

(c) The City Health Officer shall keep a record of physical and other health examinations conducted, and
the copies of medical certificates issued indicating the name of the applicant, the date and the purpose for
which the examination was made.

Section 5E.04 Penalty. A fine of Five Hundred Pesos (PS00.00) shall be paid by the owner,
manager or operators of the establishment for each employee found to be without the necessary medical
certificates.

Article F. Assessor's Fees

Section 5F.01. Imposition of Fee. There shall be collected from every person for services rendered by the
City Assessor of this city the following fees:

(1) For the annotation of certain documents on the tax declaration:

(a} If the transaction contained in the documents presented involves an amount of less than
PS00,000.00 - P100.00
(b) For every P10,000.00 in excess of PS00,000.00 - P2.00
(c) For release of mortgage and other similar documents irrespective of the amount
involved - P50.00
(d} Request of a certified true copy of the Declaration of Ownership - PS0.00

(2) Request for copy of maps:

(a} 8" X 11 " P 50.00

(b} 12" X 17" 100.00
(c) 14" X 20" 150.00
(d} 25" X 36" 250.00
(e} 36" X42" 400.00

(3) Request for transfer of ownership of real property - Free of charge:

Section 5F.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.

Section 5F.03. Administrative Provision. Notification of Transfer of Real Property Ownership - Any
persons who shall transfer ownership to another shall
notify the· City Assessor of this City within sixty (60) days from the date of such transfer.

Section SF.04. Penalty. New owners of real property who fails to notify the City Assessor for the transfer of
ownership of their real property within the prescribed period shall pay the following fines:

A ssessed Va lue of Property Fines

less than 1 million pesos P 500.00

1 million - 5 million pesos 1,000.00
Over 5 million pesos 1,500.00

"Serbisyong Makatao, Lungsod na Makabago!11

 - ~

Republic of the Philippines

CITY OF SANTA ROSA
Province of Lagwia

OFFICE OF THE SANGGUNIANG PANLUNGSOD

-61 -

CHAPTER VI. CITY CHARGES

Article A. Market Fees

Section 6A.01. Definitions. When used in this Article

(a) "Public Market'' refers to any place, building or structure of any kind, designated as such by the
Sangguniang Bayan.

(b) "Market premises" refer to any open space of the market compound, part of the market buildings,
usually occupied by transient vendors specially during market days.

(c) "Stall" refers to any alloted space or booth in the public market where merchandise of any kind is
sold or offered for sale.

Section 6A.02. Market Sections. For purposes of this Article, the Public Market of Santa Rosa shall be
divided as follows:

(a) Fish section - Fresh fish, clams, oysters, lobsters, shrimps, seaweeds, and other sea foods or marine
products.

(b) Meat section - Fresh meat from cow, carabao, horse, goat, sheep swine and fowls.

(c) Dry Goods Section - All kinds of textiles, ready-made dressed and apparels, toiletries, novelties,
shoes, laces, kitchen wares, handbags, bags, school and office supplies.

(d) Grocery and sari-sari store section - All kinds of cakes, butter, cheese, confectioneries, candies,
canned or bottled foods, beverages, soft drinks, flour, rice, oatmeal, ham, bacon, sugar, nuts, sauces, onions,
garlic, potatoes, eggs, toilet article.

(e) Vegetables and fruit section - All kinds of vegetables, fruits and root crops.

(f) Eateries and cooked food section - All kinds of cooked food, including refreshments and cakes.

(g) Poultry products section - Chickens, ducks, birds, ducklings or piglets.

The numbering, designation, classification or other form of identifying market section shall be the
responsibility of the City Treasurer.

Section 6A.03. Imposition of Fees. There shall be collected the following market fees and other charges:

(a) Wet and Dry Section

Rate of Fee

(1) Fish Section - P 8.00/sq.m./day

(2) Meat Section 8.00/sq.m./day
(3) Fruits and Vegetables 7.50/sq.m./day
(4) Groceries 7.50/sq.m./day
(5) Ambulant 10.00/sq.m./day

(b) In lieu of the regular market fees based on the space occupied provided in the market, entrance fee
is imposed on all transient vendors of any commodity or merchandise being brought inside the public market
for sale on the basis of weight, bundle, sack, can cartload, jeepload, truckload, or any convenient unit of
measure, more specifically as follows:

"Serbisyong Makataos Lungsod na Makabago!11

 - ---

Republic of the Philippines

CITY OF SANTA ROSA
Province of Laguna

OFFICE OF THE SANGGUNIANG PANLUNGSOD

--62-

Rate of Fee

(1) Fruits and Vegetable

Trucks (six-wheeler and above) P200.00
Trucks (four-wheeler) 100.00
Jeepload with trailer (Full) 150.00
Jeepload (Full) 100.00
Jeepload (Half-filled) 50.00
Tricycle 30.00

(2) Fresh Fish, Squids or Shrimps

Tiklis (Full) 30.00
Banera (Full) 50.00

(3) Dried Fish

Crate or Box 20.00

Provided, however, that all if the vendors has disposed his merchandise by wholesale to another
vendor, the latter shall purchase new cash tickets if he desires to sell the same merchandise even if this is
done in the same place occupied by the previous vendor: Provided:, further, that duly license suppliers or
distributors of goods, commodities or general merchandise of permanent occupants of market stalls, booths,
tienda, broader spaces, as well as the same occupants when they bring in goods, are considered as transient
vendors, and are required to pay the market entrance fee herein authorized.

Section 6A.04. Time and Manner of Payment. The rental fees imposed under this Article shall be paid
to the City Treasurer or his duly authorized representative within the first twenty (20) days of each month.
The rental due from a new lessee shall be paid before the occupancy of the market stall.

The fee for occupancy of market premises shall be paid weekly in advance before any commodity or
merchandise is sold with in the market premises.

Market entrance fee shall be paid daily in advance for which purpose cash tickets shall be issued.

Section SA.OS. Surcharge for Late or Non-Payment of Fees.

(a) The lessee of a space, stall, tienda or booth fails to pay the monthly rental fee shall pay a surcharge
of twenty-five percent (25%) of the total rent due. Failure to pay the rental fee for three (3) consecutive
months shall automatic cancellation of contract to lease.

(b) . Any person occupying or using in the market premises without having paid the fee imposed in this
Article shall pay thrice the regular rate for the space so occupied.

(c) Any person occupying more space than what is duly leased to him shall pay twice the regular rate for
such extra space.

Section GA.0(>. Issuance of Official Receipts and Cash Tickets. The City Treasurer or his duly
authorized representative shall issue a receipt as evidence of payment of rentals of fixed spaces, stalls,
booths or tiendas and shall issued cash tickets for the market entrance fee which shall be tom in half, one
half of which shall be given to the vendor and other half retained by the market collector who shall deliver the
same to the City Treasurer to counter-check it against the record of cash tickets by him for that day.

"Serbisyong Makatao., Lungsod na Makabago!11

 - ~

Republic of the Philippines

CITY OF SANTA ROSA
Province of Laguna

OFFICE OF THE SANGGUNIANG PANLUNGSOD

-63-

Section 6A.07. Vacancy of Stall/Booth and Adjudication to Applicants.

(a) Administrative Provision - Vacant or newly constructed stall/booths shall be adjudicated to qualified
applicant in the following manner:

( 1) Notice of vacancy of vacant or newly constructed stalls or booths shall be made for a period of not
less than (10) days immediately precceeding the date fixed for their award to qualified applicants
to appraise the public of the fact that such stalls or booths are unoccupied and available for lease.
Such notice shall be posted conspicuously on unoccupied stall or booth and the bulletin board of
the market. This notice of vacancy shall be written on cardboard, thick paper, or any other suitable
materials and shall be in the following forms:

NOTICE

Notice is hereby given that stall/booth No. _ _ Building or Pavillion No. _ _ of the Santa Rosa Market is
vacant (or will be vacated on , 20_ ). Any person, twenty one
(21} years of age or more and is not legally incapacitated, desiring to lease this stall/booth, shall file an
application therefor on the prescribed form (copies maybe obtained from the Office of the City Mayor during
office hours and before (12} o'clock noon of , 20 . 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 twelve (12:00} o'clock noon at the
Office of the City Treasurer by the Market Committee. This stall/booth is found in the - - - - - - -
Section and is intended for the sale of _ _ _ _ _ _ _ _ _ __

City Treasurer

(2) The application shall be made under oath. It shall be submitted to the office of the applicant either
in person or through his attorney.

(3) It shall be the duty of the City Treasurer to keep a register book showing the names and
addresses of all applicant for vacant stall or booths, the number and description of the booth/stall
applied for by them, and the date and hour of the receipt by the Treasurer to acknowledge receipt
of the 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 City Treasurer

City of Santa Rosa
Province of Laguna

Sir:

I hereby apply under the following contract for the lease of Stall No. _ _ of the Market. I am
_ _ _ years of age a citizen of the and residing at _ _ _ _ __

"Serbisyong Makatao, Lungsod na Makabago!"

 - -
Republic of the Philippines
CITY OF SANTA ROSA
Province of Laguna

OFFICE OF THE SANGGUNIANG PANLUNGSOD

-64-

Should the above mentioned all be leased to me in accordance with the market rule and regulations.
I promise to hold the same under the following conditions:

1. That while I am occupying or leasing this stall (or these stalls) I shall at all times have
my picture and that of my helper (or helpers) conveniently framed and hung up
conspicuously in the stall.
2. I shall keep the stall (or stalls) at all times in good sanitary condition and comply
strictly with an sanitary and market rules and regulations now existing of which may
hereafter be promulgated.
3. I shall pay the corresponding rent for the stall (or stalls) in the manner prescribed by
existing ordinances.

4. The business to be conducted in the stall (or stalls) shall belong exclusively to me.
5. In case of 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 my reason or reasons therefore.
6. I shall not sell or transfer my privilege to the stall {or stalls) or otherwise permit
another person to conduct business therein.
7. I shall not close my stall for more than five (5) consecutive days.
8. Any violation on my part or on the part of my helpers of the foregoing conditions shall
be sufficient cause for the market authorities to cancel this contract.

Very truly yours,

(Applicant)

I, do hereby state that I am the person who signed the foregoing application, that I have
read the same, and that the contents thereof are true to the best of my knowledge.

(Applicant)
TIN:

SUBSCRIBED AND SWORN TO before me in the City of Santa Rosa, Province of Laguna,
Philippines, this _ _ day of , 20_ Applicant -affiant exhibiting to me his/her Community Tax
No. -~---- issued on at Philippines.

(Official Title)

(4) Applicants who are Filipino citizens shall have preference in the lease of public market stall. If on
the last day set for filling applications, there is no application from a Filipino citizen, the posting of
the Notice of Vacancy prescribed above shall be repeated for another ten-day period. If after the
expiration of that period there is still no Filipino applicant, the stall affected may be leased to any
alien applicant who files his application first. If there are several alien applicants the adjudication
of the stall shall be made through drawing of lots to be conducted by the market Committee. In
case there is only one Filipino applicant, the stall applied for shall be adjudicated to him. If there
are several Filipino applicants for the same stall, adjudication of the stall shall 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 by the Committee to the
City Treasurer for appropriate action.

"Serbisyong Makatao, Lungsod na Makabago!11

 r--

Republic of the Philippines

CITY OF SANTA ROSA
Province of Laguna

OFFICE OF THE SANGGUNIANG PANLUNGSOD

-65-

(5) The successful applicant shall furnish the Treasurer two (2) copies of his picture (1" x 1")
immediately after the award of the lease. It shall be the duty of the Treasurer to affix one (1) copy
of the picture to the application and the other copy to the record card kept for that purpose.

(b) Vacancy of stall before expiration of the lease - should for any reason, a stall holder or lessee
discontinue or he required to discontinue his business before his lease of the stall expires, such stall be
considered vacant and its occupancy thereafter shall be disposed of in the manner prescribed in this Section.

(c) Partnership with stall holder - A market stall holder who enters into business partnership with any
party after he had acquired the right to lease such a stall have no authority to transfer to his partner or
partners the right to occupy the stall; Provided, that in case of death or any legal disability of such stall holder
continue in 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 the partnership. If the surviving
partner is otherwise qualified to occupy a market stall under the provisions hereof, and the spouse, parent,
son, daughter, or relative within the third degree by consanguinity or affinity of the deceased is not applying
for the stall, he shall be given the preference to continue occupying the stall or booth concerned, if he applied
therefore.

(d) Lessee to personally administer his stall. - Any person who has awarded the right to lease a market
stall in accordance with the provisions thereof, shall occupy, administer and be present personally at his stall
or stalls, booth or booths: Provided, That he may employ helpers who must be citizen of the Philippines,
including but not limited to the spouse, parents and children of the stall holder who are not disqualified under
the provisions hereof; and Provided, further, that the persons to be employed as helpers shall, under no
circumstance, be persons with whom the stall has any commercial relation or transaction.

(e) Dummies; sub-lease of stalls - In any case where the person, registered to be the holder or lessee of
a stall or stalls, booth or booths in the public market is found to be in reality not the person who is actually
occupying said stall or stalls, booth or booths, the lease of such stall or stalls shall be cancelled if upon
investigation such holder is found to have sub-leased his of her stall or stalls, booth or booths to another
person, or to have connived with another person so that the latter may for any reason be able to occupy the
said stall, stalls, booth or booths.

(f) Prohibitions.

1. No person shall utilize the public market or any part thereof or residential purposes.
2. The peddling or sale of foodstuffs which easily deteriorates, such as meat and fish,
outside the public market and its premises is also prohibited.
3. Any person inside the public market, whether seller or buyer or just curiosity seeker,
is prohibited to:
(i) Use old or dirty newspaper or any material for wrapping articles sold;
(ii) Spit on or eject phlegm, urinate, excrete or scatter for sign matters in or outside
the public market;
(iii) Spray with sand any raw fish, especially the uncut ones;
(iv) Be present in the public market if he is suffering from contagious disease.

(g) Appeals - Any applicant who is not satisfied with the adjudication made by the City Treasurer, or the
Market Committee of the stall applied by him, may file, his appeal with the City Mayor whose decision in such
cases shall be. final.

(h) Responsibility for market administration - The Market Administrator shall exercise direct and
immediate supervision, administration and control over Sta. Rosa Public Market and the personnel thereof,
including those duties concern the
maintenance and upkeep of the market premises, in accordance with existing ordinances, rules and
regulations.

''Serbisyong Makatao, Lungsod na Makabago!"

 - -
Republic of the Philippines
CITY OF SANTA ROSA
Province of Laguna

OFFICE OF THE SANGGUNIANG PANLUNGSOD

-66-

(i) Creation of market committee - There is hereby created a permanent market committee composed
of the City Mayor as, Chairman, a representative of the Sangguniang Panlungsod, the City Treasurer, the
City Assessor, and a representative of market vendors, as members, whose duties are to conduct the
drawing of lots and opening of bids n connection with adjudication of vacant stalls and to certify to the City
Treasurer the results thereof.

Article B. Fees on Commercial Center

Section 6B.01 . Definition of Terms.

(a) "Santa Rosa City Commercial Center" - the newly constructed commercial building located at the
parcel of land owned by the City Government of Santa Rosa known to be the location of the Public Market;

(b) "Stall" - refer to the allotted space in the commercial building where merchandise is sold or offered
for sale;

(c) "Goodwill" - build up right to use any stall or commercial space for a period as specified in the
contract of lease.

Section 6B.02. Sectioning. The City Commercial Complex shall be divided as follows:

(a) First Floor Stalls - refers to the stalls constructed at lower floor of the commercial building ready for
occupancy;

(b) Second Floor Stalls - refers to the stalls constructed at the upper floor of the commercial building
ready for occupancy;

(c) Bay areas - the open spaces/area for lease located at the Second Floor of the commercial building;

(d) Prime Stalls - refers to the stalls constructed as two-faced and with two roll-up doors.

Section 6B.03. Imposition of Fees/Rental Charges. The following shall be collected as fees/stall rentals
and other charges:

(a) For stalls located on the first floor:

(1) Regular Stall P10.00/sq.m./day

(2) Prime Stall 14.00/sq.m./day
(3) Items (1) and (2) are subject to P2.00/sq.m./day increase every three (3) years.

For the first floor, there shall be collected Goodwill, the amount of which is equivalent and payable
in the following manner:

(1) From Qualified New Tenants - P10,000.00/sq.m., 50% payable upon signing of the Contract
and the remaining 50% payable in eighteen equal monthly installments beginning on the 5th
day of the following month and every fifth day of the succeeding months until fully paid.
(2) from Qualified Tenants of the Old Market Building - PS,000.00/sq.m., 50% payable upon
signing of the contract and the remaining 50% payable in eighteen equal monthly installments
beginning on the 5th day of the following month and every fifth day of the succeeding months
until fully paid.
(3) Spot cash payments of the goodwill will be given 10% discount.

ssserbisyong Makatao, Lungsod na Makabago!"

 ~
-
Republic of the Philippines
CITY OF SANTA ROSA
Province of Laguna

OFFICE OF THE SANGGUNIANG PANLUNGSOD

-67-

(b) For stalls located on the second floor:

(1) Regular Stall P10.00/sq. m./day

(2) Prime Stall 14.00/sq.m./day
(3) Bay Areas 10.00/sq.m./day

Fees/Rental is subject to increase in the amount of P2.00/sq.m./day every (3) years.

(c) In addition to the fees/rentals, there shall be collected a Goodwill the amount of which is equivalent
to FIVE THOUSAND PESOS (PS,000.00) per square meter. In payment of rental, a grace period of one (1)
month shall be given to tenant to complete required renovation of stalls.

(d) All fees and rentals shall be paid at the last five (5) days of the month, and shall be imposed penalty
at the rate of two percent (2%) per month in case the same is not paid on due date.

Section 6B.04. Contract of Lease. The contract of lease shall be for a period of fifteen ( 15) years from the
date of the execution of the agreement and shall automatically terminate at the end of such period. The
renewal of the contract shall be subject to prevailing rules and regulations, ordinances and policies of the
City Government at the time of the termination.

Unless renewed pursuant to another written contract, the continued stay and use of the stall by
the lessee and the continued receipt by the City Government of rents/fees shall be construed as an
extension of the lease on a month to month basis only and can be terminated by either party at the end of
any given month.

Section 6B.05. Assignment of Stalls. The processing of the awards and the grant of contract to qualified
awardees shall be subject to the following rules:

(a) Priority in the award of the stalls shall be given to the stallholders of the former Santa Rosa Public
Market Building who are now occupying temporary stalls in the following order of preference.

(b) Former stallholders presently occupying the temporary stalls who have no arrears in rents and have
paid fifty percent {50%) of the goodwill money provided for in this Ordinance are guaranteed stalls in the
new commercial center. They shall also enjoy the right to pick the stall of their choice provided the goods,
wares or merchandise they wilt vend conform with the goods sectioning of the commercial center.

(c) The remaining stall shall be raffled off among the following and pursuant to the herein guidelines.

(d) Other residents of the City of Santa Rosa qualified under the law to engage in retail businesses who
have deposited with the City Treasurer at least fifty percent (50%) of the required goodwill money.

(e) The raffle shall be held at a time and date and place to be set by the Office of the Mayor. It will be
open to public.

(f) The names of those included in the raffle shall be called and assigned consecutive numbers. The
stalls which are to be raffled off shall also be assigned their corresponding numbers.

(g) The stalls to be raffled off shall be picked up and announced to the public. Thereafter the person to
whom it shall be awarded shall also be picked up and his name to be announced to the public. He can
waive the stall if it is not to his liking and his raffle slot shall be included in the draw for the next stalls. The
step shall be repeated until all available stalls had been raffled off.

"Serbisyong Makatao, Lungsod na Makabago!"

 ,,.--.
-
Republic of the Philippines
CITY OF SANTA ROSA
Province of Laguna

OFFICE OF THE SANGGUNIANG PANLUNGSOD

-68·

(h) The individual contracts of lessee (in its standard form) shall be assigned and given to the
awardees in a ceremony to set by the Office of the Mayor and at the formal launching and start of business
operation of the commercial center. The City Government can refuse to award the contract to one who won
in the raffle in case it will be discovered that he is not a resident of the City of Santa Rosa or has merely
acted as a proxy for another awardee or raffle contestant in order to increase the latter's chance of winning
or to any awardee who refuse to voluntarily vacate the temporary stalls or induce others to do the same.

Section 68.06. The bay areas on the second floor of the commercial center shall be open for lease (also in
standard form) to establishments who are known in the retail of food business with their own niche in the
market. They are intended to provide the commercial center some features of a mall and thereby
complement the market or patronage for stalls below. For this reason, the award of the lease of bay areas
shall be based primarily on the qualifications of the applicant as may be determined and recommended to
the Mayor by the Market Committee composed of the Treasurer as Chairman, City Planning and
Development Officer and City Engineers as members.

Section 6B.07. For the purpose of this ordinance, there shall be an adopted and approved Standard
Application for Contract of Lease of Stalls, Standard Contract of lease for the Stalls and another Standard
Contract of Lease for the Bay Area to be used in all dealings of the City Government. Said documents made
an integral part of this Ordinance as Annex "A", "B" and "C" respectively.
Amendments on said documents shall only be made by an approved Ordinance of the Sangguniang
Panlungsod.

Section 6B.08. General Penal Provision.

(a) Any person or persons who violates any provisions of this Article shall, upon conviction, be punished by
a fine of not less than Two Thousand Pesos (P2,000.00) nor more than Five Thousand Pesos (PS,000.00),
imprisonment of not less than one (1) month nor more than six (6) months, or both, at the discretion of the
court.

(b) If the violation was committed by any juridical entity, the President, General Manager, or the individuals
entrusted with the administration thereof at the time administration thereof and the time of the commission of
the violation shall be held responsible or liable therefore.

(c) Punishment by a fine or imprisonment as herein provided for shall not relieve the offender from the
payment of the tax, fee charge imposed under this Article.

Article C. Charges for Parking

Section 6C.01. Imposition of Fee. There shall be collected fees for the use of city owned parking area or
designated streets for pay parking in accordance with the following schedule:

(a) · Passenger buses or cargo trucks P 30.00/unit/day or fraction

(b) Mini buses or jeepneys 20.00/unit/day or fraction
(c) Cars 10.00/unit/day or fraction
(d) Tricycles 5.00/unit/day or fraction
(e) Other vehicles 20.00/unit/day or fraction

Section 6C.02. Time of Payment. The fees herein imposed shall be paid to the City Treasurer
or to his duly delegated representative upon parking thereat.

Section 6C.03. Administrative Provisions.

(a) No motor vehicle shall be allowed to park in any other place of the city except in the parking
space designated for the purpose.

"Serbisyong Makatao, Lungsod na Makabago!"

 ,,.-.
---

Republic of the Philippines

CITY OF SANTA ROSA
Province of Laguna

OFFICE OF THE SANGGUNIANG PANLUNGSOD

-69-

(b) The parking space shall be open from six o'clock in the morning and shall close at ten o'clock in
the evening.

(c) The Station Commander of the Philippine National Police shall assign at least one policeman to
maintain security and orderliness in the parking space.

Section 6C.04. Penalty. Operators or owners of vehicles who violated the provision of this
Article shall be punished by: a fine of not more than fifty
(P50.00), or imprisonment of not more than ten (10) days or both, at the discretion of the court.

Article D. City Hospital Service Fees

Section 60.01. Imposition of City Hospital Service Fees.

The following schedule of fees is hereby imposed for services of facilities rendered by the City
Hospital:

Amount of Fee
1. X-RAY EXAMINATION
a. Chest
(1) 14x17 150.00
(2) 11 X 14 150.00
(3) 10 x 12 APL 200.00
(4) 8 x 12 APL 200.00
b. Chest APL 10 x 12 200.00
C. CXRAPL 8x 10 200.00
d. Plain Abdomen: (Adult)
(1) Upright/Supine 150.00/view
(2) KUB 160.00
(3) Lumbosacral 350.00
e. Abdomen: (Pedia)
(1) 8x10 200.00
(2) 10x12 200.00
f. Extremities
(1) Upper Extremity 200.00
(2) Hand 200.00
(3) Lower Extremity
(a) Femur 250.00
(b) Leg 250.00
(c) Foot 250.00
g. Skull
(1) AP and Lateral 200.00
(2) Townes 150.00
(3) Water's View 150.00
(4) Mastoids 150.00/view
(5) Nasal Bone 200.00

h. Thoracic Cage 160.00

i. Pelvis 160.00
j. Shoulder 150.00
k. Cervical APL and Lateral 200.00
I. Barium Enema 900.00
m. IVP 900.00

"Serbisyong Makatao, Lungsod na Makabago!"

 _... ..-.

Republic of the Philippines

CITY OF SANTA ROSA
Province of Laguna

OFFICE OF THE SANGGUNIANG PANLUNGSOD

-70-

n. UGIS 900.00
o. Small Bowel Series 900.00
p. Oral Cholangiogram 900.00
q. Chole - GI Series 1,200.00
r. Retrograde Pyelography 150.00/film
s. Esophagogram 150.00/film
t. Pelvimetry 500.00

2. ULTRASOUND
a. Pelvis 300.00
b. HBT 500.00
c. Kidney 400.00
d. KUB 650.00
e. Trans. Vaginal 500.00
f. EPS 500.00
g. Thyroid 400.00

3. LABORATORY EXAMINATION
a. Blood Chemistry
(1) FBS 90.00
(2) BUN 90.00
(3) BUA 90.00
(4) Creatinine 90.00
(5) Cholesterol 110.00
(6) Triglycerides 150.00
(7) HDULDL 180.00
(8) Bilirubin send out
(9) Total Protein send out
(1 O)ALBV/Globulin send out
(11)RBS 60.00
(12)SGOT 120.00
(13)SGPT 120.00
(14)ALK Phospatase send out
(15)Acid Phospatase send out
(16)Amylace send out
(17)lipase send out
(18)CPK-MB send out

b. Electrolytes
(1) Potassium 200.00
(2) Sodium 200.00
(3) Calcium send out
(4) Chloride send out

c. Serology
(1) Blood Typing 60.00
(2) Rh Typing 90.00
(3) X-Matching 90.00
(4) VDRURPR 110.00
(5) ASO Titer (Latex) 150.00
(6) Widal Test 170.00
(7) HBSAG 250.00
(8) Anti-HBS 250.00
(9) HBSAG (Test Pack) 250.00
(10)HBSAG (One Step) 250.00

"Serbisyong Makatao, Lungsod na Makabago!"

 Republic of the Philippines
CITY OF SANTA ROSA
Province of Laguna

OFFICE OF THE SANGGUNIANG PANLUNGSOD

-71-

d. Bacteriology
(1) Gram Stain 60.00
(2) AFP Stain 60.00
(3) KOH Mount 40.00
(4) NSS Mount send out
(5) Sperm Analysis 100.00

e. Hematology
(1) CBC 80.00
(2) ESR 70.00
(3) WBC Count 40.00
(4) RBC Count 40.00
(5) Hemoglobin 30.00
(6) Hematocrit 30.00
(7) Bleeding Time 30.00
(8) Clotting Time 30.00
(9) Reticulocyte Count 90.00
( 10) Peripheral Smear 110.00
(11 )Malarial Smear 100.00
(12)Platelet Count 60.00

f. Urine Examination
(1) WBC and Diff. 60.00
(2) Urinalysis 25.00
(3) Urobilinogen Det'n. 25.00
(4) Ketone 25.00
(5) Urine Ph Det'n. 25.00
(6) Specific Gravity 25.00
(7) Pregnancy Test (One Step) 150.00

g. Stool Examination
(1) Fecalysis 25.00
(2) Stool Ph 25.00
(3) Occult 40.00

4. HOUSE CARE

DELIVERY ROOM cs NSVD

WARD 2 000.00 1,150.00

SEMI-PRIVATE/ALIEN IN WARD 2 500.00 1,250.00
PRIVATE/ALIEN IN SEMI-PRIVATE 2,800.00 1,500.00

Alien in Ward Alien

OPERATING ROOM FEE WARD
SEMI-PRIVATE PRIVATE
MINOR 700.00 1,000.00 1 500.00
MEDIUM 1,000.00 1,300.00 1,800.00
MAJOR 2,000.00 2,500.00 2 800.00

PACKAGE SERVICES
THE PATIENT IS EXPECTED TO BUY OR PROVIDE HIS MEDICINES AND SUPPLIES WHICH
IS NOT INCLUDED IN THE PACKAGE

"Serbisyong Makatao, Lungsod na Makabago!""

 - ...-.,,

Republic of the Philippines

CITY OF SANTA ROSA
Province of Laguna

OFFICE OF THE SANGGUNIANG PANLUNGSOD

-72-

NSD/NSVD OB PEDIA HOSPITAL

WARD (5,100.00) 2 ,500.00 600.00 2,000.00
ALIEN IN WARD (6,900.00) 3,500.00 900.00 2,500.00 .
SEMI-PVT/PVT . (6,900.00) 3,500.00 900.00 2,500.00

NSD/BTL or
NSD/D&C OB PEDIA ANESTH HOSPITAL
WARD (7,300.00) 3,500.00 · 600.00 1,200.00 2 ,000.00
ALIEN IN WARD (9,200.00) 4,500.00 900.00 1,500.00 2,300.00
SEMI-PVT/PVT (9,200.00) 4,500.00 900.00 1,500.00 2 ,300.00

D & C (Raspa) OB ANESTH HOSPITAL

WARD (5 600.00) 2,500.00 1,100.00 2,000.00

ALIEN IN WARD (7,500.00) 3,500.00 1,500.00 2,500.00
SEMI-PVT/PVT (7,500.00) 3,500.00 1,500.00 2,500.00

cs OB PEDIA ANESTH HOSPITAL

WARD (12,100.00) 5,500.00 1,000.00 2,000.00 3,000.00

ALIEN JN WARD (14,000.00) 6,500.00 1,500.00 2,500.00 3,500.00
SEMI-PVT/PVT (14,000.00) 6,500.00 1,500.00 2,500.00 3,500.00

CS/ BTL OB PEDIA ANESTH HOSPITAL

WARD (13,800.00) 6,500.00 1,000.00 2 300.00 4,000.00

ALIEN IN WARD (16,100.00) 7,500.00 1,500.00 2,600.00 4,500.00
SEMI-PVT/PVT (17 500.00) 8,000.00 1,500.00 3,000.00 5,000.00

EXPLORE LAP SURGEON ANESTH HOSPITAL

(MAJOR CASE)
* P 1,000.00 for every organ involved
WARD (14,000.00) 7 000.00 3,000.00 4,000.00
ALIEN IN WARD (16,000.00) 8,000.00 3,500.00 4,500.00
SEMI-PVT/PVT (16,000.00) 8,000.00 3,500.00 4,500.00

AP (NON PERFORATED OR CONGESTED) SURGEON ANESTH HOSPITAL

MEDUIM CASE
WARD (9,000.00) 4,500.00 2,000.00 2,500.00
ALIEN IN WARD (11,000.00) 5,500.00 2,500.00 3,000.00
SEM I-PVT/PVT (11,000.00) 5,500.00 2 ,500.00 3,000.00

"Serbisyong Makatao, Lungsod na Makabago/11

 ,,,.-. -.

Republic of the Philippines

CITY OF SANTA ROSA
Province of Laguna

OFFICE OF THE SANGGUNIANG PANLUNGSOD

-73-

AP (PERFORATED) MEDUIM CASE SURGEON ANESTH HOSPITAL

WARD (11 ,000.00) 5,500.00 2,500.00 3,000.00

ALIEN IN WARD (13,000.00) 6,500.00 3,000.00 3,500.00
SEMI-PVT/PVT (13,000.00) 6,500.00 3,000.00 3,500.00

HERNIORRHAPHY (LUSLOS)
SURGEON ANESTH HOSPITAL
MEDIUM CASE
WARD (9,000.00) 4,500.00 2 ,000.00 2,500.00
ALIEN IN WARD (11,000.00) 5,500.00 2,500.00 3,000.00
SEMI-PVT/PVT (11,000.00) 5,500.00 2 500.00 3,000.00

HEMORRHOIDS MEDUIM PROCTO-

SURGEON ANESTH HOSPITAL
CASE 2500
WARD (7,000.00) 3 500.00 1 500.00 2,000.00
ALIEN IN WARD (9,000.00) 4,500.00 2 ,000.00 2 ,500.00
SEMI-PVT/PVT (9,000.00) 4,500.00 2 ,000.00 2,500.00

FISTULA {MINOR CASE)

PROCTO-
MAJOR DEBIMA/1 & D SURGEON ANESTH HOSPITAL
2500
REQUIRING ANESTH

WARD (7,000.00) 3,500.00 1,500.00 2,000.00

ALIEN IN WARD (9,000.00) 4,500.00 2,000.00 2,500.00
SEMI-PVT/PVT (9,000.00) 4,500.00 2,000.00 2,500.00

THYROIDECTOMY SURGEON ANESTH HOSPITAL

WARD (17,500.00) 10 000.00 3 000.00 4,000.00

ALIEN IN WARD (19,000.00) 11 ,000.00 3,500.00 4,500.00
SEMI-PVT/PVT (19,000.00) 11 ,000.00 3,500.00 4,500.00

CHOLECYSTOMY /
HYSTERECTOMY(TAHBSO) / SURGEON ANESTH HOSPITAL
MASTECTOMY

WARD (14,000.00) 8,000.00 2,500.00 3,500.00

ALIEN IN WARD (16,000.00) 9,000.00 3,000.00 4,000.00
SEMI-PVT/PVT (16,000.00) 9,000.00 3,000.00 4,000.00
WITH CBDE & IOC ADD 1,000.00

"Serbisyong Makatao, Lungsod na Makabago!"

 -
Republic of the Philippines
CITY OF SANTA ROSA
Province of Laguna

· OFFICE OF THE SANGGUNIANG PANLUNGSOD

-74-

THORACOSTOMY (Insertion/removal of
chest tube) Medium Case SURGEON/ANESTH

WARD 2,500.00
ALIEN IN WARD 4,000.00
SEMI-PVT/PVT 5 000.00

TENNORAPHY SURGEON ANESTH HOSPITAL

WARD (8,000.00) 4,000.00 1 500.00 2,500.00

ALIEN IN WARD (10,000.00) 5 ,000.00 2,000.00 3,000.00
SEMI-PVT/PVT (10,000.00) 5 000.00 2,000.00 3,000.00

ORIF (UPPER EXTREMITY)

OPEN REDUCTION SURGEON ANESTH HOSPITAL
INTERNAL FIXATION

WARD (8,000.00) 4 000.00 1,500.00 2,500.00

ALIEN IN WARD (10,000.00) 5 ,000.00 2,000.00 3,000.00
SEMI-PVT/PVT (10,000.00) 5 ,000.00 2 000.00 3,000.00

ORIF (Lower extremity)

SURGEON ANESTH HOSPITAL
Insertion of Pin
WARD (10,000.00) 5 000.00 2,000.00 3 000.00
ALIEN IN WARD (12,000.00} 6,000.00 2,500.00 3,500.00
SEMI-PVT/PVT (12,000.00} 6 000.00 2 ,500.00 3,500.00

CLOSE REDUCTION / CASTING SURGEON

WARD 2,000.00
ALIEN IN WARD 2,500.00
SEMI-PVT/PVT 2,500.00

AMPUTATION (Upper Extremities) SURGEON ANESTH HOSPITAL

WARD (10,000.00) 5,000.00 2,000.00 3,000.00

ALIEN IN WARD (12,000.00) 6 ,000.00 2,500.00 3,500.00
SEMI-PVT/PVT (12,000.00) 6,000.00 2 500.00 3 500.00

AMPUTATION (Lower Extremities) SURGEON ANESTH

WARD 6,000.00 2,000.00

ALIEN IN.WARD 7,000.00 2,500.00
SEMI-PVT/PVT 7,000.00 2.500.00
"Serbisyong Makatao, Lungsod na Makabago!"
 -
Republic of the Philippines
CITY OF SANTA ROSA
Province of Laguna

OFFICE OF THE SANGGUNIANG PANLUNGSOD

-75-

I & D In-patient (Minor

Case) 500.00 -
(2000.00)
1,500.00 instrument

LAC ERATED WOUND I

STAB/ GUN SHOT SURGEON ANESTH

MINOR CASE 1,000.00

MEDIUM CASE 2,000.00 600.00
(GUN SHOT, LACERATED WOUND)
MAJOR CASE (DEBRIMA, EX. V.A.) 2,500.00 800.00

AP REPAIR (PERRINEORRHAPY)
Medium Case SURGEON ANESTH HOSPITAL

WARD (6,000.00) 3,000.00 1,000.00 2,000.00

ALIEN IN WARD (8,000.00) 4,000.00 1 500.00 2 500.00
SEMI-PVT/PVT (8,000.00) 4,000.00 1,500.00 2,500.00

MINOR OR PACKAGE (AS OPD)

l&D
EXCISION OF MASS (MINOR CASE)
O.R. FEE 300.00
2,320.00 { Surneon
Histopath
Hospital
850.00
470.00
1,000.00

Surgeon
{
1,150.00
Alien (in patient) 2,620.00 Histopath 470.00
Hospital 1 000.00

Circumcision (done at OR) 2,400.00 Hospital

Central Venous Pressure (CUP) Surgeon 1,500.00

• Note: Alien in semi-private/private, additional P500.00 for OB/Surgeon and P300.00 for Anesth
• Additional 5% tax on PF of all AP for all House Case

a. Daily Visit Professional Fee 100.00/day

b. Other Charges
(1) Cord Dressing free
(2) Blood Pressure free
(3) I.V. Procedure free
(4) Oxygen (per tank) 450.00 / tank
(5) Electrocardiogram (ECG) 130.00
(6) Use of Suction free
(7) Use of Phototheraphy 50.00 / hr.
(8) Use of Droplight 20.00
(9) Use of Incubator 400.00 / day
(10)Use of Electric Fan and Other Appliances 25.00 I day
(11) Use of Ambulance to Manila free if resident of Sta. Rosa
Non-resident 500 + toll fee
''Serbisyong Makatao, Lungsod na Makabago!''
 ,,--. ..-.._

Republic of the Philippines

CITY OF SANTA ROSA
Province of Laguna

OFFICE OF THE SANGGUNIANG PANLUNGSOD

-76-

Section 60.02. Time and Manner of Payment. The fees herein shall be paid upon application or after the
extension of service. In no case shall deposit be required in emergency cases requiring immediate attention.

Section 6D.03. Exemptions. Residents who are certified by the assigned City Officer as indigent and upon
approval by the City Mayor may be exempted from the payment of any or all fees in this schedule.

An indigent is one who belongs to a family whose family income does not exceed PS0,000.00 per year of the
poverty line established by NEDA, whichever is higher.

Article E. Slaughter and Corral Fees

Section 6E.01. Imposition of Fees. There shall be imposed the following:

(a) Permit Fee to Slaughter. Before any animal is slaughtered for public consumption, a permit fee
therefor shall be secured from the City Veterinarian or his duly authorized representative who will determine
whether the animal is fit for human consumption, thru the City Treasurer upon payment of the corresponding
fee, as follows:

Per Head
Large cattle P 10.00
Hogs 5.00
Goat/Sheep 5.00
Chicken 1.00
All others 5.00

{b) Slaughter Fee. The fee shall be paid to cover the cost of serve in the slaughter of animals at the
City slaughterhouse, in accordance with the following rates:

Per Kilo
Large cattle P 0.50
Hogs 0.25
Goat/Sheep 0.25
Chicken 0.10
All others 0.25

(c) Corral Fee, per head, per day or fraction thereof:

Large cattle P 10.00

Hogs 5.00
Goat/Sheep 5.00
Chicken 1.00
All others 5.00

(d) Ante mortem fee - For the inspection of all kinds of animals for slaughter a fee of two pesos (2.00) for
large cattle and one peso and twenty five centavos (1.25) for hogs and other animals per head.

(e) Post mortem fee - For the inspection of meat from all kinds of animals for sale in public markets or
elsewhere in Sta. Rosa a fee of twenty (0.20) centavos per kilo of meat.

Section 6E.02.. Prohibition. Permit to slaughter shall not be granted nor the corresponding fee collected
on animals condemned by the City Veterinarian.

Section 6E.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.

''Serbisyong Makatao~ Lungsod na Makabago!''

 - -

Republic of the Philippines

CITY OF SANTA ROSA
Province of Laguna

OFFICE OF THE SANGGUNIANG PANLUNGSOD

-77-

(b) Slaughter Fee. The fee shall be paid to the City Treasurer or his authorized representative before
the slaughtered animal is removed from the public slaughterhouse, or before the slaughtering of the animal
if it takes place elsewhere outside the public slaughterhouse.

(c) Corral Fee. The 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 coral beyond the period for, the fees due on the
unpaid period shall first be paid before the same animal is released from the corral.

Section 6E.04. Time of Payment.

(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.

(b) Before issuing the permit for the slaughter of large cattle the City Treasurer shall require for branded
cattle, the production of the 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 to be collected therefore.

For unbranded cattle that have not yet reached the age of branding, the City Treasurer shall require such
evidence as will be satisfactory to him regarding the ownership of the animal for which permit to slaughter
has been requested.

For unbranded cattle of the required age, the necessary certificate of ownership and/or transfer shall be
issued, and the corresponding fees collected therefore 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, through the City Treasurer. 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 number is entered and wherein the name of the permittee, the kind and sex of the animal to be
slaughtered appears.

(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.

CHAPTER VII. GENERAL ADMINISTRATIVE PROVISIONS

Article A. Collection and Accounting of City Taxes

and Other Impositions

Section 7A.01. Tax Period. Unless otherwise provided in this Ordinance, the tax period for all local taxes,
fees, and charges imposed under this Ordinance shall be the calendar year.

Section 7A.02. Accrual of Tax. Unless otherwise provided in this Ordinance, all taxes and charges
imposed herein shall accrue on the first (1st) day of January of each year. However, new taxes, fees or
charges, or changes in the rate of existing taxes, fees, or charges, shall accrue on the first (1st) day of the
quarter next following the effectivity of the Ordinance imposing such new levies or taxes.

Section 7A.03. Time of Payment Unless specifically provided herein, all taxes, fees, and charges
imposed in this Ordinance shall be paid within the first twenty (20) days of January or each subsequent
quarter as the case may be.

Section 7A.04 Surcharge for Late Payment. Failure to pay the tax described 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 tax due.

''Serbisyong Makatao, Lungsod na Makabago!"

 r' ........

Republic of the Philippines

CITY OF SANTA ROSA
Province of Laguna

OFFICE OF THE SANGGUNIANG PANLUNGSOD

-78-

Section 7A.05 Interest on Unpaid Tax. In addition to the surcharge imposed herein, where the
amount of any other revenue due to the city except voluntary contributions or donations, is not paid on the
date fixed in the ordinance, or in the contract, expressed or implied, or upon the occurrence of the event
which has given rise to its collection, there shall be collected as part of that amount an interest at the rate
not to exceed two percent (2%) per month from the date it is due until it is paid, but 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 above-mentioned shall be collected on the unpaid amount
from the date it becomes originally due until fully paid.

Section 7A.06. Collection. Unless otherwise specified, all taxes, fees and charges due to this city shall be
collected by the City Treasurer or his duly authorized representatives.

Unless otherwise specifically provided in this Ordinance or under existing laws and ordinances, the City
Treasurer is hereby authorized, subject to the approval of the City Mayor, to promulgate rules and
regulations for the proper and efficient administration and collection of t8)(es, fees and charges herein levied
and imposed.

Section 7A.07. Issuance of Receipts. It shall be the duty of the City Treasurer or his authorized
representative to issue the required official receipt to the person paying the ta)(, fee or charge wherein the
date, amount, name of the person paying and the account for which it is paid, are shown.

The Ordinance Number and the specific section thereof upon which collections are based shall invariably be
indicated on the face of all official receipts acknowledging payment of taxes, fees, or charges.

Section 7 A.08. Record of Persons Paying Revenue. It shall be the duty of the City Treasurer to keep a
record, alphabetically arranged and open to public inspection during office hours, of the names of all
persons paying city taxes, fees and charges. He shall, as far as practicable, establish and keep current the
appropriate tax roll for each kind of tax, fee or charge provided in this Ordinance.

Section 7A.09. Accounting of Collections. Unless otherwise provided in this Ordinance and other
existing laws and ordinances, all monies collected by virtue of this Ordinance shall be accounted for in
accordance with the provisions of existing laws, rules and regulations and credited to the General Fund of
the City.

Section 7A.10. Examination of Books of Accounts. 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 the
business establishments doing business within the city, and subject to city taxes, to ascertain, assess and
collect the true and correct amount of the tax due from the taxpayer concerned. Such examination shall be
made during regular business hours once every year for every tax period, which shall be the year
immediately preceding the examination. 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.

In case the examination herein authorized is to be made by a duly authorized deputy of the City Treasurer,
there shall be written authority issued to the former which shall specifically state the name, address and
business of the taxpayer whose books of accounts and pertinent records are to be examined, the date and
place of such examination, and the procedure to be followed in conducting the same.

For this purpose, the records of the Revenue District Office of the Bureau of Internal Revenue shall be made
available to the City Treasurer, his deputy or duly authorized representative.

The forms and the guidelines to be observed for the proper and effective implementation of this Section
shall be those prescribed by the Department of Finance.

"Serbisyong Makatao, Lungsod na Makabago!"

.. " .-

Republic of the Philippines

CITY OF SANTA ROSA
Province of Laguna

OFFICE OF THE SANGGUNIANG PANLUNGSOD

-79-

Section 7A.11 . Accrual to the General Fund of Fines, Costs, and Forfeitures. Unless otherwise
provided by law or ordinance, fines, costs, forfeitures, and other pecuniary liabilities imposed by the court for
violation of any city ordinance shall accrue to the General Fund of the city.

Article B. Civil Remedies for Collection of Revenues

Section 78.01. Local Government's Lien. Local taxes, fees, charges and other revenues herein provide
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 lien but upon also 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 interest.

Section 78.02. Civil Remedies. The civil remedies for the collection of local taxes, fees, or charges, and
related surcharges and interest resulting from delinquency 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
and rights to personal property, and to levy upon real property and interest in or rights to real property; and

(b) By judicial action.

Either of these remedies or all may be pursued concurrently or simultaneously at the discretion of the City
Treasurer.

Section 78.03. 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 the 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 this office showing the fact of delinquency and the amount of the tax,
fee or charge and penalty due. Such certificate shall serve as sufficient warrant for the distraint of personal
property aforementioned, subject to the taxpayer's right to claim exemption under the provisions of existing
laws. Distrained personal property shall be sold at public auction in the manner herein provided for.

(b)Accounting of Di strained 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)
conspicuous places in the territory of the local government units where the distraint is made; 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) Release of Distrained Property Upon Payment Prior to Sale. If not any time prior to the
consummation of the sale, all proper charges are paid to the officer conducting the same, the goods or
effects distrained shall be restored to the owner.

"Serbisyong Makatao$ Lungsod na Makabago!"

 ,,.- -

Republic of the Philippines

CITY OF SANTA ROSA
Province of LagW1a

OFFICE OF THE SANGGUNIANG PANLUNGSOD

-80-

(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 same, the City Treasurer, shall make a report of
the proceedings in writing to the City Mayor.

Should the property distrained be not disposed of w ithin one hundred and twenty (120) days from the date
of distraint, the same shall be considered as sold to the local government unit concerned 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.

Said Committee on Appraisal shall be composed of the City Treasurer as Chairman, with a representative of
the Commission on Audit 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, interest, 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 preservationof the property pending the sale, and no charge shall be imposed for the
services of the local officer or his representative. Where the proceeds of the sale are insufficient to satisfy
the claim, other property may, in like manner, be distrained until the full amount de, including all expenses,
is collected. ·

(g) Levy on Real Property. After the expiration of the time required to pay the
delinquency tax, fee or charge, real property may be levied on before, simultaneously or after the distraint of
personal property belonging to the delinquent taxpayer. To this end, 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. Said certificate shall operate with the force of a legal execution throughout the
Philippines. Levy shall be effected by writing upon said certificate of 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
Assessor and 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 city, 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
taxpayer's 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, if he fails to issue or execute the
warrant of distraint or levy after the expiration of the time prescribed, or if he is found guilty of abusing the
exercise thereof by competent authority, shall be automatically be dismissed from the service after due
notice and hearing.

(i) Advertisement and Sale. Within thirty (30) days after 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 place 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. 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 taxpayer against whom the

'"Serbisyong Ma k ataos Lungsod na Makabago!"

 __.. ...--..

Republic of the Philippines

CITY OF SANTA ROSA
Province of Laguna

OFFICE OF THE SANGGUNIANG PANLUNGSOD

-81-

taxes, fees or charges are levies, 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, and which shall form part of his records. After consultation with the Sanggunian, the City
Treasurer shall make and deliver to the purchaser a certificate of sale, showing 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 sales 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 for in this Ordinance, 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.

U) Redemption of Property Sold. Within one (1) year from the date of sale, the delinquent taxpayer or
his representative shall have the right to redeem the property upon 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 representative.

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 and other related surcharges, interests, and penalties.

The owner, shall not, however, be deprived of the possession of said property and shall be entitled to the
rentals and other income thereof until the expiration of the time allowed for its redemption.

(k) Final Deed of 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
sufficiently recite all the proceedings upon which the validity of the sale depends.

(I) Purchase of Property by the City 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 cost, the City Treasurer shall purchase the property
on behalf of the city to satisfy the claim and within two (2) days thereafter shall make a report to his
proceedings which shall be reflected upon the records of his office. It shall be the duty of the Registrar 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 the city.

"Serbisyong Makatao, Lungsod na Makabago!"

 ~
.........

Republic of the Philippines

CITY OF SANTA ROSA
Province of Laguna

OFFICE OF THE SANGGUNIANG PANLUNGSOD

-82-

(m) Resale of Real Estate Take 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 the preceding paragraph 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 Revenues Through Judicial Action. The
city may enforce the collection of delinquent taxes, fees, charges or other revenues by civil action in any
court of competent jurisdiction. The civil action shall be filed by the City Treasurer within the period
prescribed in Section 194 of the Republic Act No. 7160, as implemented under Article 284 of the
Implementing Rules and Regulations (IRR).

(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 of 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 the related surcharge and interest:

1. Tools and the implements necessarily used by the delinquent taxpayer in the trade or
employment;

2. One (1) horse, cow, carabao, or other beast of burden, such as the delinquent taxpayer
may select, and necessarily used by him in his occupation;

3. His necessary clothing, and that of all his family;

4. 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 (P-10,000.00);

5. Provisions, including crops, actually provided for individual or family use sufficient for four
(4) months;

6. The professional libraries of doctors, engineers, lawyers and judges;

7. One 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

8. Any material or article forming part of a house or improvement of any real property.

Article C. Taxpayer's Remedies

Section 7C.01. Periods of Assessment and Collection.

(a) 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 Local Government Code of 1991 may be assessed within a period of five (5)
years from the date they became due.

(b) 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.

(c)Local taxes, fees, or charges may be collected within five (5) years from the date of assessment by
administrative or judicial action. No such action shall be instituted after the expiration of said period:
Provided', however, that taxes, fees and charges assessed before the effectivity of the LGC of 1991 may be
assessed within a period of three (3) years from the date of assessment.

"Serbisyong Makatao, Lungsod na Makabago!"

,. • - ----

Republic of the Philippines

CITY OF SANTA ROSA
Province of Laguna

OFFICE OF THE SANGGUNIANG PANLUNGSOD

-83-

(d) The running of the periods of prescription provided in the preceding paragraphs shall be suspend~d
for the time during which:

1. The treasurer is legally prevented from making the assessment of collection;

2. The taxpayer requests for a reinvestigation and executes a waiver in writing before
expiration of the period within which to assess or collect; and

3. The taxpayer is out of the country or otherwise cannot be located.

Section 7C.02. Protest of Assessment. When the City Treasurer or his duly authorized representative
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. In
cases where the protest is denied, the taxpayer shall have thirty (30) days from the receipt of denial or form
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 7C.03. Claim for Refund of tax Credit. No case 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 filed 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 payment of such tax, fee or charge, or from the
date the taxpayer is entitled to a refund or credit.

Section 7C.04. Legality of this Code. Any question on the constitutionality or legality of this Ordinance
may be raised on appeal within thirty (30) days from the effectivity thereof 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 effectivity of this Ordinance and the accrual and
payment of the tax, fee or charge levied herein: Provided finally, that within thirty (30) days after the 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 the appropriate proceedings with a court of competent jurisdiction.

Article D. Miscellaneous Provisions

Section 70.01. Power to Levy Other ta,ces, Fees or Charges. The city may exercise the power to levy
taxes, fees or charges on any base or subject not otherwise specifically enumerated herein or taxed under
the provisions of the National Internal revenue Code, as amended, or other applicable laws: Provided, that
the taxes, fees or charges shall not be unjust, excessive, oppressive, confiscatory or contradictory to
declared national policy. Provided, further, that the ordinance levying such taxes, fees or charges shall not
be enacted without any prior public hearing conducted for the purpose.

Section 7D.02. Publication of the Revenue Code. Within ten (10) days after its approval, a certified copy
of this Ordinance shall be published in full for three (3) consecutive days in a newspaper of local circulation
and shall be posted at prominent places in this city for a minimum period of three (3) consecutive weeks.
This Ordinance shall also be published in a newspaper of general circulation, where available, within the
territorial jurisdlction of this City.

Section 7D.03. Public Dissemination of this Code. Copies of this Revenue Code shall be furnished to
the City Treasurer for public dissemination.

"Serbisyong Makatao~ Lungsod na Makabago!"

,.
".
- -

Republic of the Philippines

CITY OF SANTA ROSA
Province of Laguna

OFFICE OF THE SANGGUNIANG PANLUNGSOD

-84-

Section 7D.04. Authority to Adjust Rates. The Sangguniang Panlungsod shall have the sole authority to
adjust tax rates as prescribed herein not oftener than once every five (5) years, but in no case shall such
adjustment exceed ten percent (10%) of the rates fixed under this Code.

Section7D.05. Withdrawal of Tax Exemption Privileges. Unless otherwise provided in this Revenue
Code, tax exemptions or incentives granted to, or presently enjoyed by all persons, whether natural or
juridical, including government-owned or controlled corporations, except local water districts, cooperatives
duly registered under RA 6938, non-stock and non-profit hospitals and educational institutions, business
enterprises certified by the Board of Investment (BOI) as pioneer or non-pioneer for a period of six (6) and
four (4) years, respectively, from the date of registration, business entity, association, or cooperatives
registered under RA 6810, and printer and/or publisher of books or other reading materials prescribed by
DECS as school texts or references, insofar
as receipts from the printing and/or publishing thereof are concerned, are hereby withdrawn.

CHAPTER VIII. GENERAL PENAL PROVISIONS

Section 8.01. Penalties for Violation of Tax Ordinance. Any person or persons who violates
any of the provisions of this Ordinance or the rules or regulations promulgated by authority of this Ordinance
shall, upon conviction, be punished by a fine of not less than One Thousand Pesos (P1 ,000.00) nor more
than Five Thousand Pesos (PS,000.00), or imprisonment of not less than one (1) month nor more than six
(6) months, or both, at the discretion of the court.

If the violation is committee by any juridical entity, the President, General Manager, or the individual
entrusted with the administration thereof at the time of the commission of the violation shall be held
responsible or liable therefor.

Punishment by a fine or imprisonment as herein provided for shall not relieve the offender from the payment
of the tax, fee or charge imposed under this Ordinance.

CHAPTER IX. FINAL PROVISIONS

Section 9.01 . Separability Clause.

If for any reason, any section or provision of this Ordinance shall be held to be unconstitutional or invalid by
competent authority, such judgment or action shall not affect or impair the other sections or provisions
thereof.

Section 9.02. Applicability Clause. All other matters relating to the impositions in this Ordinance shall
be governed by pertinent provisions of existing laws and other ordinances.

Section 9.03. Repealing Clause. All ordinances, rules and regulations, or part thereof, in conflict with, or
inconsistent with any provisions of this Ordinance are hereby repealed or modified accordingly.

Section 9.04. Special Transitory Provisions.

(a) Pending enactment of a Separate Market Code, existing prov1s1ons on markets and
slaughterhouse fees of this Code are retained and deemed to be in full force and effect. Similarly,
provisions for fishery rentals and fees shall be in full force and effect.

(b) The tax on special levy and socialized housing shall be collected upon enactment by
Sangguniang Panlungsod of an enabling ordinance.

"Serbisyong Makatao, Lungsod na Mak abago!''

- (':': ' -

Republic of the Philippines

CITY OF SANTA ROSA
Province of Laguna

OFFICE OF THE SANGGUNIANG PANLUNGSOD

-85-

Section 9A.05. Effectivity. This Ordinance shall take effect on the first (1 51 ) day of the quarter next
following the publication in a newspaper of local circulation for three (3) consecutive days, the posting at
prominent places in this city for a minimum period of three (3) consecutive weeks and the publication in a
newspaper of general circulation, whichever comes later.

UNANIMOUSLY APPROVED.

CERTIFICATION:

I hereby certify to the correctness of the quoted ordinanc~. /

CYNTHT,<t{, GOMEZ
Secretary to ttf
Sang. Panlungsod

Certified Correct: Approved:

ARNEL~f2
City Vice-Mayor
A~J~ City Mayor

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&•Serbisyong Makatao, Lungsod na Makabago!"