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Ordinances

Ordinance No. 2004-123

AN ORDINANCE CODIFYING AND REVISING THE VARIOUS REVENUE ORDINANCES OF THE CITY OF NAGA, AND FOR OTHER PURPOSES;-

Author: Hon. Salvador M. del Castillo
Co-Author: Hon. Esteban R. Abonal, Hon. Lourdes V. Asence

Be it ordained by the 8th Sangguniang Panglunsod of the City of Naga, that:

CHAPTER I. – GENERAL PROVISIONS

ARTICLE I. – TITLE, AUTHORITY AND SCOPE

SECTION 1. – Title. – This ordinance shall be known as the Revised Revenue Code of Naga City.

SECTION 2. – AUTHORITY. – This Ordinance is enacted pursuant to the pertinent provisions of RA No. 7160 otherwise known as the Local Government Code of 1991.

SECTION 3. – SCOPE. – This Code shall govern the levy, assessment, and collection of taxes, fees, charges and other impositions within the territorial jurisdiction of the City of Naga.

ARTICLE – II . – CONSTRUCTION OF PROVISIONS

SECTION 4. 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 5. 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 thecommon 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.
(b) 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 personsor 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 – III . – DEFINITIONS

SECTION 6. – WORDS AND PHRASES. – When used in this Ordinance.
a. Agricultural Product – includes the yield of the soil, such as corn, rice, wheat, rye, hay, coconuts, sugarcane, tobacco, root crops, vegetables, fruits, flowers, and their by-products; ordinary salt; all kinds of fish; poultry; and livestock and animalproducts, 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;
b. Amusement – is a pleasurable diversion and entertainment. It is synonymous to relaxation, avocation pastime or fun;
c. Amusement Fees – For the purpose of this article, “Amusement Fees” shall mean any amount paid or consideration given for entrance, seats, tables reserved or otherwise, and other similar accommodations in an amusement place, including charges for the use of the facilities therein, irrespective of whether or not an admission ticket is issued in exchange for such admission fee or consideration. The same shall also includes show, table, minimum consumable, cover and other similar  charges, charges for the first drink and other similar coupons; and VIP room, equipment and other similar rental charges and consumable.
d. Amusement places –includes theaters, cinemas, concert halls, circuses, bars and other places of amusement where one seeks admission to entertain oneself byseeing or viewing the show or performances:
d.1) Sing-along and Restaurant – a liquor-serving establishment where customers are entertained by live musical bands and laser/video equipment where customers can sing and dance with their bring-in-partner.
d.2) Music Lounge & Restaurant and Videoke Bars – an establishment serving food, liquor and beverages, equipped with laser disc and videokes all designated principally to entertain guests; where guest relations officers who provide musical accompaniment also act as song guider and food coordinator to the guest and their families.
e. Business – means trade or commercial activity regularly engaged in as a means of livelihood or with a view to profit;
f. Banks and other financial institutions – include non-bank financial intermediaries, tending 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 laws, or rules and regulations thereunder;
g. Capital Investment – is the capital which a person employs in any undertaking or which he contributes to the capital of a partnership, corporation, or any other juridical entity or association in a particular taxing jurisdiction;
h. Charges – refer to pecuniary liability, as rents or fees against persons or property;
i. Contractor – includes persons, natural or juridical not subject to professional taxunder Section 11 of this ordinance, 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 Section, the term “Contractor” shall include arrastre proprietors or operators; barber shops, battery charging establishments, proprietors or operator; beauty parlors, bookbinders, business agents, cinematographic film owners, lessors anddistributors, commercial brokers, demolition and salvage works, detective and watchman agencies, dockyards proprietors or operators, dress shops, dry cleaning or dyeing establishments, engraving establishments, funeral parlors, furniture shops proprietors or operators, general building, general engineering and specialty contractors, greasing and washing of motor vehicles, hatters, heavy equipment proprietors or operators, hotels, motels proprietors or operators, house and sign painters, immigration brokers installations of water system and gas or electric light, heat or power lithographers, lodging houses proprietors or operators, massage clinics, sauna, Turkish and Swedish baths, master plumbers, milliners, mine drilling apparatus proprietors or operators, parking lots proprietors or operators, photographic studies, planing or surfacing and re cutting of lumber, plastic lamination plating establishments, printers, 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; repair shops for the repair of any kind of mechanical and electrical devices, instruments, apparatus, sawmills under contract to saw or cut logs belonging to others; shoe repairing by machines or any mechanical contrivance; slenderizing and body building saloons and similar establishments, smelting plants, smits, stevedoring, tailors shops, upholstering shops proprietors or operators, vulcanizing shops proprietors or operators, warehousing proprietors or operators.

The following contractors and other independent contractors enumerated under Section 19 (c) of Presidential Decree No. 231, as amended, but which are no longer included in the enumeration of “contractor” under Section 131 of Republic Act No. 7160,
are included as part of this definition.
1. welding shops
2. service stations
3. white/blue printing, recopying, or photocopying services
4. assaying laboratories
5. advertising agencies
6. shops for shearing animals
7. vaciador shops
8. stables
9. construction of motor vehicles, animal drawn vehicles, bicycles, and/or tricycles
10. lathe machine shops
11. furniture shops
12. proprietors of bulldozers and other heavy equipment available to others for consideration
i. Corporation – includes partnerships, no matter how created or organized, joint-stock companies, joint accounts (cuentas en participacion), associations or insurance companies but does not include general professional partnerships and a joint venture or consortium formed for the purpose of undertaking construction projects or engaging in petroleum, coal, geothermal and other energy operations pursuant to an operating or consortium agreement under a service contract. General Professional partnership are partnership formed by persons for the sole purpose of exercising their common profession on 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 engage in trade or business within the Philippines.
j. Countryside and Barangay Business Enterprise – refers to any business entity, association, or cooperative registered under the provisions of Republic Act Numbered Sixty Eight Hundred Ten (R.A. 6810), otherwise known as “Magna Carta for Countryside and Barangay Business Enterprises (Kalakalan 20).
k. 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 the commodities but upon the skill and foresight with which he watches the market;
l. Fee – means a charge fixed by law or ordinance for the regulation or inspection of abusiness or activity. It shall also include charges fixed by law or agency for the services of a public officer in the discharge of his official duties;
m. Franchise – is a privilege, effected with public interest which is conferred upon the private persons or corporations, under such terms and conditions as the government and its political subdivision may impose in the interest of public welfare, security and safety;
n. Gross Sales or Receipts – include the total amount of money or its equivalent representing the contract price, compensation or service fee, including the amount charged or materials supplied with the services and deposits or advance payments actually or constructively receive 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);
o. Manufacturer – includes every person who, by physical or chemical process, alters the exterior texture or form or inner substance of any raw material or manufactures 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 product so as to reduce it to marketable shape or prepare it for any of the use of industry, or who by any such process combines any such raw materials or manufactured or partially 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 manufactured products in their original condition could not have been put, and who in addition alters such raw materials or manufactured or partially manufactured products or combines the same to produce such finished products for the purpose of their sale or distribution to others and not for his own use of consumption;
p. Marginal Farmer or Fisherman – refers to an individual engaged in subsistence farming or fishing which shall be limited to the sale, barter or exchange of agricultural or marine products produced by himself and his immediate family, and whose annual net income from such farming or fishing does not exceed Fifty Thousand Pesos (P 50,000.00) or the poverty line established by NEDA for the city, whichever is higher;
q. Motor Vehicle – means 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, fork-lifts, amphibian trucks, and cranes if not used on public roads, vehicles which run only on rails or tracks, and tractors trailers, and traction engines of all kinds used exclusively for agricultural purposes;
r. Municipal Waters- includes not only streams, lakes and tidal waters within the City, not being the subject of private ownership and not comprised within the national parks, public forests, timber lands, forest reserves or fishery reserves, but also marine waters included between two lines drawn perpendicularly to the general coastline from points where the boundary lines of the city touch the sea at low tide and a third line parallel with the general coastline and fifteen (15) kilometers from it.
s. Operator – includes the owner, manager, administrator, or any other person who operates or is responsible for the operation of a business establishment or undertaking;
t. 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 a retail peddler of a particular commodity shall be determined from the definition of wholesale dealer or retail dealer as provided in this Title;
u. Persons – means every natural or juridical being, susceptible of rights and obligations or of being the subject of legal relations:
v. 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 law, juridical
persons are residents of 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.
w. Retail – means a sale where the purchaser busy the commodity for his own consumption, irrespective of the quantity of the commodity sold;
x. Vessel – includes every type of boat, craft, or other artificial contrivance used, or capable of being used, as a means of transportation on water;
y. 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 vessels;
z. 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;
aa. Levy – means an imposition or collection of an assessment, tax, fee, charge, or fine;
bb. License 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;
cc. Privilege – means a right or immunity granted as a peculiar benefit, advantage or favor.
dd. Rental – means the value of consideration, whether in money, or otherwise , given for the enjoyment or use of the thing;
ee. Revenue – include taxes, fees and charges that a state or its subdivision collects and receives into the treasury for public purposes;
ff. Services – means 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;
gg. Tax – means an enforced contribution, usually monetary in form, levied by the lawmaking body on persons and property subject to its jurisdiction for the precise purpose of supporting government needs.
hh. Asset – means all rights and resources which have future benefit and can be expressed in terms of money. This includes cash, receivables, inventories, goodwill, trademarks or copyrights, investments, lands, buildings and other real or personal properties
owned by the business or entity, including contingent assets.
ii. Business Registration Plate – shall refer to the Letter Coded registration plates with uniform design and valid only for a limited period of three (3) years which will be issued by the City Treasurer Office after compliance with all the requirements under existing rules and regulations.
jj. Letter Coding Scheme – shall refer to the classification of all kinds of business activities. Identification of businesses shall be by the use of letter as reflected on the business registration plate to be issued.

SECTION 7. – SCOPE OF TAXING AUTHORITY. – The provision of this Ordinance shall govern the exercise of the taxing and other revenue-raising powers of the City of Naga.
ARTICLE IV: CITY TAXES
Real Property Tax

SECTION 8. Basic Real Property Tax. There is hereby levied an annual ad valorem tax based on the assessed value of real property, such as lands, buildings, machinery and other improvements affixed or attached to real property located in this city, at the following rates:
Residential – 1.0 %
Agricultural – 1.25 %
Commercial – 1.25 %
Industrial – 1.25 %
Special – 1.0 %

SECTION 9. 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.

SECTION 10. 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 interest/penalty in four (4) equal installments: the first installment on or before March 31; the second installment, on or before June 30; the third installment, on or before September 30;and the last installment , on or before December 31. Both the basic tax and the additional SEF tax must be collected simultaneously. Payments of real property tax shall first be applied to prior years delinquencies, interests andpenalties, if any, and only after said delinquencies are settled may tax payments be credited for the current period.

SECTION 11. TAX DISCOUNT FOR ADVANCE AND PROMPT PAYMENT. If the basic real property and additional SEF tax are paid on or before the deadlines as provided for in Section 10 of this Code, the taxpayer shall be entitled to a discount of ten percent (10%). If the above mentioned taxes are paid in full before January 1, the taxpayer shall be entitled to twenty percent (20%) tax discount. The above mentioned discount shall only be granted to properties without any delinquency.

SECTION 12. 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 in the following manner:
a. Fifty percent (50%) of the 30% shall accrue to the barangay where the property is located.
b. Fifty percent (50%) of the 30% shall be divided equally by all component barangays of this city.
The share of the barangay shall be released directly to the Barangay 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. 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. The proceeds of the real property tax due prior to the effectivity of the Local Government
Code (RA 7160) shall be distributed in accordance with the scheme prevailing at the time the said taxes were due and payable.

SECTION 13. ADMINISTRATIVE PROVISIONS.(a) On the Collection of the Real Property Tax1. 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 of Tax. The City Treasurer shall, on or before the thirtyfirst (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 to 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. 12 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.
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 therefor, together with copies of the tax declaration and such
affidavits or documents in support of the appeal.

4. Repayment of Excessive Collection. When an 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 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 therefor, 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. 10 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 Lien. 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 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 Sanggunian Panglunsod within ten (10) 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 hide put 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 orperson 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 sate 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 delinquency 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. 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) 19 of this section.
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 to 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 Municipal 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. In cases where the claim is either cognizable by the Municpal Trial 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.

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 tax payer shall have deposited with the court the amount for the real property sold, together within the rest 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 in formalities 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 to real property, the court may motu propio or upon representation of the City Treasurer or his deputy, award such ownership, possession or succession to any party to the action upon payment to the court of the taxes with interest due on the property and all other costs that may have accrued, subject to the final outcome of the action.

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 area 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 Sale 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.
7. 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 14. 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. 10, 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 SEVENTY TWO PERCENT (72%)..

SECTION 15. 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 imprisonment of six (6) months, or by a fine of Five Thousand Pesos (P 5,000.00) or both such imprisonment and fine. at the discretion of the court.

The same penalty shall be imposed upon any officer charged with the duty of collecting the tax due on real property who willfully or negligently fails to collect the tax and institute the necessary proceedings for the collection of the same.

Any other officer required 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 imprisonment of not less than one (1) month nor more than six (6) months or by a fine of not less than five hundred (P500.00) Pesos nor more than five thousand (P5,000.00) Pesos, or both such imprisonment and fine, at the discretion of the court.

SECTION 16. PENALTIES FOR DELAYING ASSESSMENT OF REAL PROPERTY AND ASSESSMENT APPEALS. Any government official who intentionally and deliberately delays the assessment or real property or the filing of any appeal against its assessment shall, upon conviction, be punished by imprisonment of not less than one (1) month nor more than six (6) months, or by a fine of five hundred (P500.00) Pesos nor more than five thousand (P5,000.00) Pesos, or both such imprisonment and fine at the discretion of the court.

SECTION 17. 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, and any other local official whose acts hinder the prompt disposition of delinquent real property at public auction shall, upon conviction, be subject to imprisonment of not less than one (1) month nor more than six (6) months, or a fine of not less than one thousand (P1,000.00) Pesos nor more than five thousand (P5,000.00) Pesos, or both such imprisonment and fine at the discretion of the court.

SECTION 18. 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).

ARTICLE V: TAX ON IDLE LANDS

SECTION 19. IDLE LANDS, COVERAGE. For purposes of real property taxation, idle lands shall include the following:
(a) Agricultural lands, more than one (1) hectare in area, suitable for cultivation, dairying, inland fishery, and other agricultural uses, one-half (1/2) of which remain uncultivated or unimproved by the owner of the property or person having legal interest therein. Agricultural lands planted to permanent or perennial crops with at least fifty (50) trees to a hectare shall not be considered idle lands. Lands actually used for grazing purposes shall likewise not be considered idle lands.
(b) Lands, other than agricultural, located in the city, more than one thousand (1,000) square meters in area, one-half (1/2) of which remain unutilized or unimproved by the owner of the property or person having legal interest therein.

Regardless of land area, this Article shall likewise apply to residential lots in subdivisions duly approved by proper authorities, the ownership of which has been transferred to individual owners, who shall be liable for the additional tax. Provided, however, that individual lots of such subdivisions, the ownership of which has not been transferred to the buyer shall be considered as part of the subdivision, and shall be subject to the additional tax payable by subdivision owner or operator.

SECTION 20. IMPOSITION OF TAX. There is hereby levied an annual tax on idle lands at the rate of one half percent (1/2 %) of the assessed value of the property, which shall be in addition to the basic real property tax.

SECTION 21. EXEMPTIONS. The idle land tax shall not apply to idle lands wherein the landowner is physically or legally prevented from improving, utilizing or cultivating the same by reason of force majeure, civil disturbance, natural calamity or any justifiable cause or circumstance to be determined by the City Assessor.

SECTION 22. COLLECTION AND ACCRUAL OF PROCEEDS. The annual tax on idle lands shall be collected at the same time and in the same manner as that of the basic real property tax. The proceeds shall accrue to the General Fund of the city.

SECTION 23. LISTING OF IDLE LANDS BY THE ASSESSOR. The City Assessor shall make and keep an updated record of idle lands located within his area of jurisdiction. For purposes of collection, the City Assessor shall furnish a copy thereof to the City Treasurer who shall notify, on the basis of such record, the owner of the property or person having legal interest therein of the imposition of the additional tax.

ARTICLE VI. SPECIAL LEVY ON LANDS

SECTION 24. SPECIAL LEVY. Its Meaning. Special levy is a form of taxation based on the benefit principle. The land upon which it is imposed is supposed to have derived some special benefits in terms of higher values from the improvements introduced by the government.

The lands subject to the special levy imposed by this section shall be identified by an ordinance.

SECTION 25. IMPOSITION OF LEVY. A special levy is hereby imposed on the lands specially benefited by public works projects or improvements funded by the city at a rate of not  more than sixty percent (60%) of the actual cost of such projects and improvements, including the cost of acquiring land and such other real property in connection therewith..

SECTION 26. EXEMPTIONS. The special levy shall not apply to lands owned by:
(a) The Republic of the Philippines or any of its political subdivisions except when the beneficial use thereof has been granted for consideration or otherwise to a taxable person.
(b) Charitable institutions, churches, parsonages or convents appurtenant thereto, and all lands actually, directly and exclusively used for religious, charitable or educational purposes; and
(c) Duly registered cooperatives as provided for under RA 6938. The special levy shall not also apply to the remainder of the land portions of which have
been donated to the city for the construction of such projects or improvements.

SECTION 27. TIME OF PAYMENT. The special levy shall be paid within the quarter following the effectivity of the ordinance imposing such levy.

SECTION 28. COLLECTION AND ACCRUAL OF PROCEEDS. Collection of special levy on land shall be the responsibility of the City Treasurer. The proceeds shall accrue entirely to the General Fund of the City of Naga.

SECTION 29. ADMINISTRATIVE PROVISIONS.
(a) Ordinance Imposing a levy. – Upon completion of a public works project described in Section 25 hereof, the Sanggunian Panglunsod shall enact the tax ordinance imposing a special levy which shall describe with reasonable accuracy the nature, extent, and location of the public work projects or improvements undertaken, the actual cost thereof, specify metes and bounds by monuments and lines, and the number of annual installments for the payment of the special levy which in no case shall be less than five (5) nor more than ten (10) years
(b) Fixing the Amount of Special Levy. The special levy authorized herein shall be apportioned, computed, and assessed according to the assessed valuation of the lands affected as shown by the books of the City Assessor, or its current assessed value as fixed by said assessor if the property does not appear of record in his books. Upon the effectivity of the ordinance imposing special levy, the City Assessor shall forthwith proceed to determine the annual amount of special levy assessed against each parcel of land comprised within the area especially benefited and shall send to each landowner a written notice thereof by mail, personal service or publication in appropriate cases.
(c) Taxpayer’s Remedies Against Special Levy. Any owner of real property affected by a special levy or any person having a legal interest therein may, within sixty (60) days from the date of receipt of the written notice of assessment of the special levy, appeal to the City Board of Assessment Appeals by filing a petition under oath in the form for the purpose, together with copies of the tax declarations and such affidavits or documents in support of the appeal.

ARTICLE VII: TAX ON TRANSFER OF REAL PROPERTY OWNERSHIP

SECTION 30. IMPOSITION OF TAX. There is hereby levied a tax on the sale, donation, barter, or on any other mode of transferring ownership or title of real property at the rate of seventy five percent (75%) 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, or the current zonal valuation prescribed by the Bureau of Internal Revenue, 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 31. EXEMPTIONS. a) The sale, transfer or other disposition of real property pursuant to Republic Act No. 6657 shall be exempt from the payment of this tax.

SECTION 32. TIME OF PAYMENT. The tax herein imposed shall be paid at the Office of the City Treasurer by the buyer, donee, transferee, heir, executor or administrator pay within sixty (60) days from the date of the execution of the deed or from the date of the decedent’s death, in case of transfer by succession.

Failure to pay the tax on the period prescribed under this section will subject the taxpayer to a surcharge of twenty five percent (25%) of the original tax due.

SECTION 33. PAYMENT OF PROCESSING FEE. A processing fee equivalent to One Hundred (P100.00) Pesos shall be assessed and collected on all transactions involving transfer, segregation or consolidation of declaration over real properties located in the City of Naga, except those provided under Section 4, Ordinance No. 99-072. No transaction involving transfer, segregation or consolidation of the tax declaration over properties located in Naga City shall be recorded, and the appropriate tax declaration be issued, unless the fee herein provided shall be paid;

SECTION 34. ADMINISTRATIVE PROVISIONS.
(a) For this purpose the Register of Deeds of the City of Naga, 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 in place thereof.
(b) Notaries Public shall furnish the City Treasurer with a copy of any deed transferring ownership or title to any real property within thirty (30) days from the date of notarization.

CHAPTER II. – BUSINESS TAXES

ARTICLE – I. – TAXES ON BUSINESS

SECTION 35. – ACCRUAL OF COLLECTIONS. – Except as otherwise provided in this Ordinance, the taxes, fees, and charges levied by the City of Naga shall accrue entirely to the City.

SECTION 36. – TAX ON THE BUSINESS OF PRINTING AND PUBLICATION.
a) There is hereby imposed a tax on the business of persons engaged in the printing and/or publication of books, cards, posters, leaflets, handbills, certificates, receipts, pamphlets, and other materials of similar nature and the gross receipts of newspapers and magazines derived purely from advertisement at the rate of seventy five percent (75%) of one percent (l%) of the gross annual receipts for the preceding calendar year.
b) In the case of a newly started business, the tax shall be one-tenth (l/10) percent 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.
c) The receipts from the printing and/or publishing of books or other reading materials prescribed by the Department of Education as school texts or references shall be exempt from the tax herein imposed.

SECTION 37. FRANCHISE TAX.
a) Notwithstanding any exemption granted by any law or other special law, a tax on businesses enjoying a franchise, at the rate of seventy five percent (75%) of one percent (l%) of the gross annual receipts which shall include both cash sales and sales on account realized during the preceding calendar year based on the incoming receipt, or realized within its territorial jurisdiction is hereby imposed.
b) In the case of newly started business, the tax shall be one-tenth (1/10) percent of one percent (1%) of the capital investments. In the succeeding calendar year, regardless of when the business started to operate, the tax shall be based on the gross receipts of the preceding  calendar year, or any fraction thereof.

SECTION 38. – TAX ON SANDS, GRAVEL AND OTHER QUARRY RESOURCES.
a) There is hereby imposed a tax of fifteen percent (15%) of the fair market
value per cubic meter of ordinary stones, sand, gravel, earth and other quarry resources, such as but not limited to marble, granite, volcanic cinders, basalt, tuff and rock phosphate extracted from public lands or from the beds of rivers, streams, creeks and other public waters within the City.
b) The permit to extract sand, gravel and other quarry resources shall be
issued exclusively by the City Mayor;
c) The proceeds from the tax on sand, gravel and other quarry shall be
distributed as follows:
1. City – Sixty percent (60%)
2. Barangay – Forty percent (40%)

SECTION 39. PROFESSIONAL TAX.
a) There is hereby levied an annual professional tax in the amount of THREE HUNDRED (Php300.00) Pesos on each person engaged in the exercise or practice of his profession requiring bar or board examination conducted by the  Professional Regulations Commission and the Supreme Court.:
b) Every person legally authorized to practice his profession shall pay the
professional tax in the city/municipality where he practices his profession or where he maintains his principal office:
c) Any individual or corporation employing a person subject to professional
tax shall require payment by that person of the tax on his profession before employment, and annually thereafter.
d) The Professional tax shall be payable annually on or before January 31.
Any person first beginning to practice a profession after the month of January, must, however, pay the full tax before engaging therein. A person engaged in any line of profession does not become exempt even if conducted with some other professions for which the tax has been paid. Professionals exclusively employed in the government, and full time teachers referred to under Ordiance No. 2003-131, shall be exempt from the payment of this tax.
e) Any person subject to the professional tax shall write in deeds, receipts,
prescriptions, reports, books of accounts, plans and designs, surveys, and maps as the case maybe, the number of the official receipt issued to him.
f) A surcharge of twenty five percent (25%) shall be collected for late
payment of the tax imposed under this Section.

SECTION 40. – IMPOSITION OF TAX ON AMUSEMENT PLACES AND ACTIVITIES. There is hereby levied an amusement tax of fifteen (15%) percent of the gross receipts  from admission fees to theaters, cinemas, cockpits, concert halls, carnivals, boxing stadia and other sports gymnasia or arenas, and other places of amusement and entertainment, or places temporarily or intermittently used for any form of amusement or entertainment activities where admission fees are charged and collected which tax shall be payable by the proprietors, lessees or operators of said paces, except those covered under Par. D hereof, which shall be subject to
a tax of five percent (5%) of the gross receipts from admission fees; Provided, that:
a. The holding of operas, concerts, dramas, recitals, paintings and art exhibitions, flower shows, musical programs, literary, oratorical and cultural presentations shall be exempted from payment of the amusement tax, subject to the guidelines issued by the Department of Finance.
b. Pop, rock or similar concerts shall not be exempted from the amusement
tax, unless at least half of the individual or group performers are Bikol-speaking residents of the Bicol Region or at least half of the number of musical renditions therein promote the Bicol language, culture and heritage.
c. In case of theaters of cinemas, cockpits and amusement places, the amusement tax shall be payable within the first ten (10) days of the month next following that for which is due. The tax shall first be deducted and withheld by the proprietors, lessees or operators of the theaters or cinemas, and amusement centers and paid to the City Treasurer before the gross receipts are divided between said proprietors, lessees or operators and the owners or distributors of the cinematographic films or the amusement facilities, machines or equipments.
d. In case of concerts, fashion shows, beauty pageants, sports events,
circuses and other forms of amusement and entertainment herein subject to
amusement tax but not regularly held, conducted or presented in any particular place, fifty (50) percent of the amusement tax due on the estimated gross receipts from admission fees based on the number of shows or performance and the seating capacities of the intended venue shall be deposited and/or paid in advance to the City Treasurer at least three (3) days before the date of the first show or performance and before any business or mayor’s permit is issued, the balance being payable before the start of the last show or performance or within twenty four (24) hours after the show or performance, in case of single shows and performances.
e. The proprietors, lessees, or operators of the places where amusement and entertainment activities herein subject to amusement tax are held shall file a true and complete return within the first five (5) days or every moth next following that for which the tax is due, or within twenty four (24) hours from the last show or performance, as the case maybe, showing the gross receipts from the admission fees to such activities, including the opening and closing numbers of the tickets sold. f. A surcharge of twenty-five (25) percent of the tax due shall be imposed for the failure to file the return or to pay the tax on time as herein provided.

Legal interest and a surcharge of thirty (30%) percent of the tax due shall be imposed for the failure to file any return as herein required.

g. The City Treasurer may, in addition to its powers, implement such
measures and assign such number of checkers as may be necessary to determine the true and correct gross receipts upon which the amusement tax herein imposed is based.

In the hiring and/or assignment of said checkers, preference shall be given to differently able persons.

SECTION 41. –ANNUAL FIXED TAX FOR EVERY DELIVERY TRUCK OR VAN OF MANUFACTURERS OR PRODUCERS, WHOLESALERS OF, DEALERS, OR RETAILERS IN, CERTAIN PRODUCTS.

The City hereby imposes an annual fixed tax for every truck, van or any vehicle used by manufacturers, producers, wholesalers, dealers or retailers in the delivery or distribution of distilled spirits, fermented liquor, soft drinks, cigars and cigarettes, and other products to sales outlets, or consumers, whether directly or indirectly within the City:
a) Four (4) and Six (6) wheeled vehicles Php650.00
b) Ten (10) wheeler and Trailer trucks 750.00
The manufacturers, producers, wholesalers, dealers, and retailers referred to in the immediately foregoing paragraph shall be exempt from the tax on peddler prescribed in this
Code.
SECTION 42. TAX ON BUSINESS:
a) On Manufacturers, Assemblers and other Processors. – There is hereby levied a graduated fixed tax on 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, in accordance with the following schedule:
With gross sales or receipts for the preceding
AMOUNT OF TAX calendar year in the amount of
Annually
Less than P10,000.00 P 214.50
P 10,000.00 or more but less than 15,000.00 286.00
15,000.00 or more but less than 20,000.00 392.60
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 not exceeding thirty seven and ½ percent (37.5%) of one percent (1%)

The preceding rates shall apply only to amount of domestic sales of manufacturers, assemblers, repackers, processors, brewers, distillers, rectifiers and compounders of liquors, distilled spirits, and wines or manufacturers of any article of commerce of whatever kind or nature, other than those enumerated under paragraph c of this Section..
b). On Wholesalers, Distributors, or Dealers. – There is hereby imposed a graduated fixed tax on wholesalers, distributors, or dealers in any article of commerce of whatever kind or nature in accordance with the following schedule:
With gross sales or receipts for the preceding AMOUNT OF TAX
Preceding calendar year in he amount of: PER ANNUM
Less than Pl,000.00 23.40
1,000.00 or more but less than 2,000.00 52.90
2,000.00 or more but less than 3,000.00 65.00
3,000.00 or more but less than 4,000.00 93.60
4,000.00 or more but less than 5,000.00 130.00
5,000.00 or more but less than 6,000.00 157.30
6,000.00 or more but less than 7,000.00 185.90
7,000.00 or more but less than 8,000.00 214.50
8,000.00 or more but less than 10,000.00 243.10
10,000.00 or more but less than 15,000.00 286.00
15,000.00 or more but 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 100,000.00 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 not exceeding fifty
(50) percent of one (l) percent.
c) On Essential Commodities – a graduated fixed tax at the rate of FIFTY PERCENT (50%) of the tax rates prescribed under Sub-sections a, b and d of this Section, is hereby imposed: on exporters, and on manufacturers, millers, producers, wholesalers, distributors, dealers or retailers of essential commodities enumerated hereunder:
1. Rice and corn;
2. Wheat or cassava flour, meat, dairy products, locally manufactured, processed or preserved food, sugar, salt and other agricultural, marine, and fresh water products, whether in their original state or not;
3. Cooking oil and cooking gas;
4. Laundry soap, detergents, and 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.
d) On Retailers. – A percentage tax is hereby imposed on retailers.
With gross sales or receipts for the Rate of Tax
preceding calendar year of Per Annum
More than P 50,000.00 but not over P400,000.00 2%
Additional tax on gross sales receipts
in excess of P400,000.00 1%
e) On Contractors – a graduated fixed tax is hereby imposed on contractors and other independent contractors, in accordance with the following schedule:
With gross receipts for the preceding AMOUNT OF TAX
calendar year in the amount of: PER ANNUM
Less than P5,000.00 46.50
5,000.00 or more but less than 10,000.00 80.10
10,000.00 or more but less than 15,000.00 135.85
15,000.00 or more but less than 20,000.00 214.50
20,000.00 or more but less than 30,000.00 357.50
30,000.00 or more but less than 40,000.00 464.75
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 13,325.00
1,000,000.00 or more but less than 2,000,000.00 14,950.00
2,000,000.00 or more at the rate of fifty (50) percent
of one (l) percent.
f) On Banks and Other Financial Institutions – A percentage tax is hereby imposed on banks and other financial institutions, at the rate of sixty percent (60%) of one percent (l%), on the gross receipts of the preceding calendar year derived from interests, commissions and discounts from lending activities, income from financial leasing, dividends, rentals on property
and profit from exchange or sale of property, insurance premium, but not lower than the following tax rates.
1) On pawnshops: Tax per Annum
With capital of :
Less than P50,000.00 Php3,000.00
P50,000.00 or more but less than P100,000.00 Php4,500.00
P100,000.00 or more but less than P200,000.00 Php6,000.00
P200,000.00 or more Php9,000.00
2) On money shops Php3,000.00
3) On Lending Investors Php4,000.00
4) On finance and Investment Companies:
Principal Office Php6,000.00
For each Branch Office Php3,000.00
5) On Insurance Companies:
Principal Office Php9,000.00
For each branch Php4,500.00
6) On Commercial Banks:
Principal Office Php11,250.00
For each branch Php7,500.00
7) On Savings Banks:
Principal Office Php4,500.00
For each branch Php2,250.00
g) Tax on Peddlers – A fixed tax is hereby imposed on peddlers engaged in the sale of any merchandise or article of commerce, at the rate of seventy-five pesos (P75.00) per peddler.
Delivery trucks, vans or vehicles used by manufacturers, producers, wholesalers, dealers or retailers enumerated under Section 141 of R.A. 7160 shall be exempt: from the peddlers tax herein imposed.
h) On Other Businesses:
1. Tax on the Storage of Flammable, Combustible or Explosive Substance – On owners or operators of storage facilities and depots used for the storage of flammable, combustible orexplosive substances such as but not limited to the following:
Flammable liquids – such as gasoline, and other carbon bisulfide, naphtha, benzoic, allodin, acetone alcohol, amyl-acetate, tuluol, ethyl acetate, turpentine, thinner, prepared paints, diesel oil, fuel oil, kerosene, varnish, cleansing solvent, polishing liquids, petroleum oil, and crude oil;
Flammable gases – such as acetylene, hydrogen, coal gas, and other flammables in gaseous form, except liquefied petroleum gas and other compressed gases;
Combustible solids – calcium carbide; pyrolyxin, matches; nitrate, phosphorous, bromine, sodium, picric acid, and other hazardous, explosive
corrosive, oxidizing and lachrymatory properties shredded combustible materials such as wood shaving (kusot), waste (estopa), sisal, oakum, and other similar combustible shaving and fine materials; tar, resin, waxes, copra, rubber coal, bituminous coal and similar combustible materials.
A tax of three percent (3%) per annum based on the gross sales or receipts derived from  the sale of the above-mentioned substances for the preceding calendar year is hereby imposed; provided, however, that the sales or receipts of substances already taxed under any of the preceding sections shall be excluded from the tax imposed in this section.
2. Caterer’s Tax – On gross receipts of proprietors and operators of cafes, cafeterias, ice cream and other refreshment parlors, restaurants, soda fountains, carinderias or food caterers including clubs and caterers an annual tax of three percent (3%) on the gross sales or receipts of the preceding calendar year is hereby imposed.

On newly established business a tax of fifty percent (50%) of one percent (1%) of the capital investment is hereby imposed.
3. Tax on Real Estate Developers, Dealers and Lessors – On real estate
developers/dealers, lessors or sub-lessors of real estate including accessories, apartels, pension inns, apartments, condominia, houses for lease, rooms and spaces for rent a tax at the following rate is hereby imposed:
a) On Real Estate Dealers/Subdivision operators/Developers – Php0.80/sq.m. of remaining saleable area
b) On Lessors of Real Estate- In case of newly started business of lessor of real estate, the tax shall be One Tenth of One Percent (1/10 of 1%) of the total capitalization..
With gross sales or receipts for the preceding AMOUNT OF TAX
calendar year in the amount of PER ANNUM
Less than Php3,000.00 Php150.00
Php3,000.00 or more but less than 5,000.00 300.00
5,000.00 or more but less than 7,000.00 450.00
7,000.00 or more but less than 10,000.00 600.00
10,000.00 or more but less than 15,000.00 750.00
15,000.00 or more but less than 20,000.00 900.00
For every Php1,000.00 in excess of Php20,000.00
for real property used for purposes other than
Residential ………………………………….. Php17.50
For every Php3,000.00 in excess of Php20,000.00
for real property used for residential purposes . … Php17.50
4. Tax on Privately-Owned Markets and Shopping Centers:
A graduated fixed tax is hereby imposed on privately-owned markets and shopping centers, as follows:
With gross receipts for the preceding Tax Per Annum
Calendar year in the amount of:
Less than P5,000.00 P 750.00
5,000.00 or more but less than 10,000.00 1,125.00
10,000.00 or more but less than 20,000.00 1,500.00
20,000.00 or more but less than 30,000.00 1,875.00
30,000.00 or more but less than 40,000.00 2,250.00
40,000.00 or more but less than 50,000.00 2,625.00
50,000.00 or more but less than 60,000.00 3,000.00
60,000.00 or more but less than 70,000.00 3,375.00
70,000.00 or more but less than 80,000.00 3,750.00
80,000.00 or more but less than 90,000.00 4,075.00
90,000.00 or more but less than 100,000.00 4,400.00
For every P1,000.00 in excess of 100,000.00 50.00
5. Tax on Businesses Other Than Those Falling Under Sub-sections a, b, c, d, e, f, g & h of this Section, A tax. equivalent to three percent (3%) of the gross receipts of the preceding calendar year, but not lower than the following rates per anuum:
a) On dealers of liquor, distilled spirits, and/or wines:
1. Wholesale dealer in foreign liquors P 2,000.00
2. Wholesale dealer in domestic liquors 1,200.00
3. Retail dealer in foreign liquors 1,000.00
4. Retail dealer in domestic liquors 600.00
5. Retail dealer in vino-liquors 400.00
6. Retail dealer in Fermented liquors
(a) Sari-sari Stores 300.00
(b) Groceries & restaurants 1,000.00
7. Wholesale dealer in fermented liquors 3,000.00
8. Retail dealer in tuba, basi and/or tapuy 300.00
b) On Tobacco Dealers:
1. Retail leaf tobacco dealers 300.00
2. Wholesale leaf tobacco dealers 900.00
3. Retail tobacco dealers 300.00
4. Wholesale tobacco dealers 900.00
c) On amusement places wherein the customer actively participate without making bets or wagers, including but not limited to the following:
1. Night and Day clubs 9,000.00
2. Night Clubs or day clubs 6,000.00
3. Bars (including beer gardens, Disco Pubs and Super clubs) 3,600.00
4. Cabarets and Dance Halls 2,250.00
5. Steam baths, Saunas, and other similar establishments (per cubicle) 300.00
6. Skating Rinks 1,125.00
7. Bath Houses, swimming pools, resorts and other similar places 1,500.00
8. Billiard and Pool Hall:
For the first table 100.00
For each additional table 75.00
Pools using wooden tables or disc:
For the first table 50.00
For each additional table 30.00
9. Bowling alleys:
Automatic, per lane 500.00
Non-automatic, per lane 400.00
10. Circuses, carnivals and the like:
1st ten (10) days 1,000.00
Everyday thereafter 100.00
11. Merry-go-rounds, roller coaster, ferries wheels, swings, shooting galleries, side shows and other similar contrivances:
1st ten (10) days 1,000.00
Everyday thereafter 100.00
6. On the kind/nature of business hereunder enumerated:
1. Stock, Private Educational Institutions, Review Centers and Siminlar Institutions:
2. Commission agents
3. On travel agencies and travel agents
4. Medical clinics, dental clinics, therapeutic clinics, medical laboratories, dental laboratories;
5. Operators of Cable Network System
6. Operators of computer services establishment
7. General consultancy services
8. All other similar activities consisting essentially of the sales of services for a fee, which are not taxed elsewhere in this code.
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 91.90
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
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 fifty-five (55%) percent of 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.
7. A fixed tax is hereby imposed on the following businesses:
a) On Amusement Devices and Other Machines: Tax Per Annum
1. Each jukebox & videoke machine 150.00
2. Each machine or apparatus for visual entertainment including video 100.00
3. Each apparatus for weighing persons 70.00
4. Each apparatus and/or computer 100.00
5. Each dispensing and vending machine 100.00
6. For each coin operated amusement machine or apparatus 100.00
7. Billiard and Pool Hall:
For the first table 100.00
For each additional table 75.00
Pools using wooden tables or disc:
For the first table 50.00
For each additional table 30.00
b) On Automated Teller Machines 500.00
c) On Theaters and Cinema Houses:
Itinerants operators, per day 20.00
With orchestra only with seating capacity of less than 500 persons 2,000.00
With balcony and orchestra with seating capacity of less than 500 persons 2,500.00
With balcony and orchestra with seating capacity of 500 to 999 persons 3,500.00
With balcony and orchestra with seating capacity of l,000 persons and above 4,500.00
With lodges, balcony, orchestra, air conditioned 5,500.00
d) On Boxing Stadium 6,000.00
e) On cold storage and refrigerating units:
With total cold storage capacity:
Not exceeding 5 cu. m. l50.00
Over 5 to 15 cu. m. 275.00
Over 15 to 25 cu. m. 375.00
Over 25 to 35 cu. m. 750.00
Over 35 to 50 cu. m. 1,125.00
Over 50 cu.m. 1,500.00
f) On lumberyards:
500 sq. m. or less 500.00
Over 500 to 1,000 sq. m. 1,500.00
Over 1,000 to 1,500 sq. m. 2,000.00
Over 1,500 to 2,000 sq. m. 2,500.00
Over 2,000 sq. m. 3,000.00
g) On dancing schools 1,000.00
h) On operators of public utility vehicles maintaining booking office, terminal, or waiting station for the purpose of carrying passengers from this city under a certificate of public convenience and necessity or similar franchises:
Air-conditioned buses:
a) Manila Bound 500.00 per unit
b) Others 300.00 per unit
Buses without air conditioning 300.00 per unit
“Mini” buses 200.00 per unit
Vans/Jeepneys/Fieras/Tamaraws 100.00 per unit
Provided that this imposition shall apply only to passenger vehicles originating and loading passengers from the city.
j) On Boarding Houses:
With accommodations for:
Less than 10 boarders 500.00
10 to 19 boarders 750.00
20 to 39 boarders 1,000.00
40 or more boarders 1,250.00
8. Tax on Race Tracks. – A tax is hereby imposed on owners or operators of race tracks maintained and operated for the purpose of horse-racing and other races where bets are placed at the rate of fifty percent (50%) of one percent (1%) of the gross receipts for the preceding calendar year; Provided, however, that duly licensed off-track betting stations shall pay a tax of
one percent (1%) of the capital investment thereof, if newly established.
9. Tax on Basque Pelota Courts. – There is hereby imposed a tax on the owner, operator or maintainer of a Basque Pelota Court, including the games of pala, requeta, cestapunta, remonte, and mano, popularly known as jai alai, in which professional players participate, to make either direct bet or bets by means of a totalizer, as authorized by law, at the rate of seventy five percent (75%) of one percent (l%) of the gross annual income for the preceding calendar year; and one-twentieth (1/20) of one percent (1%) of the capital investment,if newly established, affront on betting stations when duly licensed, shall pay a tax of one percent (1%) of their gross income of the preceding calendar year and twenty percent (20%) of one percent (1%) of the capital investment thereof, if newly established. An amusement tax on admission shall be collected pursuant to Section 40 of this Code.

10. All vendors of orchids and ornamental plants in the City of Naga are hereby required
to secure business license before they can engage in selling the same, and shall pay the tax for
retailers as provided in this Article.
Penalties. – Any person or persons selling or vending orchids and/or ornamental plants
found guilty of violating the provision of this ordinance shall be penalized by a fine of not less
than Three Hundred (P300.00) Pesos or an imprisonment of not less than one (l) month or both
such fine and imprisonment at the discretion of the court.
Violators may avail of the administrative penalty on the following schedules:
First Offense – 25% of the fine
Second Offense – 50% of the fine
Third Offense -100% of the fine and shall no
longer be allowed to engage in such
business
11. Tax on All Other Businesses not specified above. – All other businesses not
specifically taxable in the preceding sub-sections of this Section shall be imposed a tax of three
percent (3%) of their gross sales or receipts for the preceding calendar year.
Newly started businesses under this section shall pay a tax equivalent to one tenth
(1/10) of one percent (1%) of the capital investment, but in no case shall the tax be less than
Php200.00.
SECTION 43. EXEMPTION – Business engaged in the production, manufacture,
refinery, distribution or sale of motor oil, gasoline and other petroleum products shall not be
subject to any local tax imposed under this Article.
SECTION 44. TAX ON SIGNBOARDS, SIGNS, BILLBOARDS OR ADVERTISEMENTS:
There shall be imposed a fixed tax on signboards, signs, billboards or advertisement, as
follows:
a. Billboards or signboards for advertisements of Business, per sq. m. or fraction thereof:
Single face 40.00/sq. m./annum
Double face 80.00/sq. m./annum
b. Billboards or signs for professionals, per sq. m.
or fraction thereof: 30.00/ sq. m./annum
c. Billboards, signs or advertisements for business
and professionals painted on any building or
structure or otherwise separated or detached
therefrom, per sq. m. or fraction thereof 30.00/ sq. m./annum
d.Advertisement by means of placards, per sq. m.
or fraction thereof 30.00/ sq. m./annum
e. Advertisements for business or professions by
means of slides in movies, payable by owners
of movie houses. 400.00/annum
In addition to the taxes provided above under items:
a to e inclusive, for the use of electric or neon lights in
billboards, per sq. m. or fraction thereof. 30.00/annum
f. Advertisements by means of promotional sale
(house to house) per day or fraction thereof 100.00/day
g) Advertisement by means of streamers 4.00/sq.m./day
h) Advertisement through signages:
1. Single face 40.00/sq.m./annum
2. Double face 80.00/sq.m./annum
i) Posters 2.00/piece
PROVIDED, that, when the sign, signboards, billboards or advertisement is displayed at
the place where the profession or business advertised is in whole or in part conducted, such
sign, signboards, billboards or advertisement is exempt from this tax. PROVIDED FURTHER,
that no application for the display of sign, signboards, billboards or advertisement shall be
approved without first paying the tax imposed in this section.
AMOUNT OF TAX
Per Quarter or Fraction
thereof
j) Mass display of signs including flyers & leaflets:
From 100 to 250 display signs 900.00
From 251 to 500 display signs 1,100.00
From 501 to 750 display signs 1,650.00
From 751 to 1,000 display signs 2,100.00
1,001 or more display signs 4,500.00
k) Advertisement by means of vehicles, balloons, kits, etc.:
Per day or fraction thereof 60.00
Per week or fraction thereof 120.00
Per month or fraction thereof 240.00
ARTIÇLE II . – PAYMENT AND COLLECTION
SECTION 45. – PAYMENT OF BUSINESS TAXES. – The taxes imposed under this
Chapter shall be payable for every separate or distinct establishment or place where business
subject to tax is conducted and one line of business does not become exempt by being
conducted with some other business, for which such tax has been paid. The tax on a business
must be paid by the person or persons conducting the same.
In case where a person or persons conducts or operates two or more businesses
mentioned in this Chapter which are subject to the same rate of tax, the tax shall be computed
on the combined total gross sales or receipts of the said two (2) or more related businesses.
In cases where a person or persons conducts or operates two (2) or more of the
businesses mentioned in Chapter II of this Ordinance which are subject to different rates of tax,
the gross sales or receipts of each business shall be separately reported for the purpose of
computing the tax due from each business.
SECTION 46. TAX PERIOD AND MANNER OF PAYMENT. – Unless otherwise
provided in this Ordinance, the tax period of all local taxes, fees and charges shall be the
calendar year. Such taxes, fees and charges, unless otherwise provided, may be paid in
quarterly installments.
SECTION 47. ACCRUAL OF TAX – Unless otherwise provided in this Ordinance, all
local taxes, fees and charges shall accrue on the first (1st) day of January of each year.
However, new taxes, fees or charges, and the rates thereof, shall accrue on the first (1st) day of
the quarter next following the effectivity of the ordinance imposing such new levies or rates.
SECTION 48. TIME OF PAYMENT; Discount for Full Payment. – Unless otherwise
provided in this Ordinance, all local taxes, fees and charges shall be paid within the first twenty
(20) days of January or each of the subsequent quarter, as the case may be. The Sanggunian
may, for a justifiable reason or cause extend the time for payment of such taxes, fees or
charges without surcharges or penalties, but only for a period not exceeding six (6) months.
SECTION 49. – SURCHARGES AND PENALTIES ON UNPAID TAXES, FEES OR
CHARGES. – There is hereby imposed a surcharge of twenty five percent (25%)of the amount
of taxes, fees or charges not paid on time and an interest at the rate of two percent (2%) per
month of the unpaid taxes, fees or charges including surcharges, until such amount is fully paid,
but in no case shall the total interest on the unpaid amount or portion thereof exceed thirty six
(36) months or seventy two percent (72%) .
SECTION 50. – INTERESTS ON OTHER UNPAID REVENUES – Where the amount of
any other revenue due 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 thereon at the rate not exceeding two percent (2%) per month from the date it is due
until it is paid, but in no case shall be total interest on the unpaid amount or a portion thereof
exceed seventy two percent (72%) or thirty six (36) months.
SECTION 51. – COLLECTION OF LOCAL REVENUES BY TREASURER – All local
taxes, fees, and charges shall be collected by the City Treasurer, or his duly authorized
deputies.
The City Treasurer may designate his deputy to collect local taxes, fees or charges. In
case a bond is required for the purpose, the city government shall pay the premiums thereon in
addition to the premiums of bond that may be required under this ordinance.
ARTICLE III. – SITUS OF THE TAX
SECTION 52. – a) For purpose of collection of the taxes under Section 42 of this
Ordinance, manufacturers, assemblers, re-packers, brewers, distillers, rectifiers and
compounders of liquor, distilled spirits and wines, millers, producers, exporters, wholesalers
,distributors, dealers, contractors, banks and other financial institutions and other businesses
maintaining or operating branch or sales outlet elsewhere shall record the sale in the branch or
sales outlet making the sale or transaction, and the tax thereon shall accrue and shall be paid to
the city where such branch or sales outlet is located. In cases where there is no such branch or
sales outlet in the city or municipality where the sale or transaction is made, the sale shall be
duly recorded in the principal office and the taxes due shall accrue and shall be paid to such
City or municipality.
b) The following sales allocation shall apply to manufacturers, assemblers, contractors,
producers and exporters with factories, project offices, plants and plantation in the pursuit of
their business.
1. Thirty percent (30%) of all sales recorded in the principal office shall be taxable by the
City/municipality where the principal office is located; and
2. 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.
c) In case of plantation located at a place other than the place where the factory is
located, said seventy percent (70%) mentioned in paragraph 2, sub-section b above shall be
divided as follows:
1. Sixty percent (60%) to the city/municipality where the factory is located;
2. Forty percent (40%) to the city/municipality where the plantation if located.
d) In cases where a manufacturer, assembler, producer, exporter or contractor has two
or more factories, project offices, plants or plantation located in different localities, the seventy
percent (70%) sales allocation mentioned in paragraph 2, subsection b above, shall be prorated
among the localities where the factories, project offices, plants and plantations are located
in proportion to their respective volume of production during the period on which the tax is due.
e) The foregoing sales allocation shall be applied irrespective of whether or not sales are
made in the locality where the factory, project office, plant or plantation is located.
SECTION 53. – DEFINITION OF TERMS. – 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 articles 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 are 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 purposes of this Section, 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 Section 42 of this Ordinance.
SECTION 54. – SALES ALLOCATION. – The following rules are hereby prescribed:
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.
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 (1) and (2) 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. (1) above, 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 dais 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 this Code 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.
This city shall tax the sales of the products withdrawn by route trucks from the branch,
sales office or warehouse located herein but sold in another locality.
e) For purpose of collection of the taxes under Section 47 of this Ordinance,
manufacturers, assemblers, re-packers, brewers, distillers, rectifiers and compounders of liquor,
distilled spirits and wines, millers, producers, exporters, wholesalers ,distributors, dealers,
contractors, banks and other financial institutions and other businesses maintaining or operating
branch or sales outlet elsewhere shall record the sale in the branch or sales outlet making the
sale or transaction, and the tax thereon shall accrue and shall be paid to the city where such
branch or sales outlet is located. In cases where there is no such branch or sales outlet in the
city or municipality where the sale or transaction is made, the sale shall be duly recorded in the
principal office and the taxes due shall accrue and shall be paid to such City or municipality.
The foregoing sales allocation shall be applied irrespective of whether or not sales are
made in the locality where the factory, project office, plant or plantation is located.
ARTICLE IV – ADMINISTRATIVE PROVISIONS
SECTION 55. – RETIREMENT OF BUSINESS. – (1) Any person natural or juridical,
subject to tax under this Article shall, upon termination of the business, submit a sworn
statement of the gross sales or receipts for the current year or quarter within thirty (30) days
following the closure. If the tax paid during the year be less than the tax due on said gross sales
or receipts of the current year or quarter, the difference shall be paid before the business is
considered officially retired or terminated.
For 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 contemplated in this Article. Unless stated otherwise, assumption of
the business by any new owner or manager or re-registration of the same business under a new
name will only be considered by the city for record purposes in the course of renewal of the
permit or license to operate the business.
The City Treasurer shall see to it that the payment of taxes of a business is not avoided
by simulating the termination or retirement thereof. For this purpose, the following procedural
guidelines shall be strictly observed:
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 the address of the business on
record to verify if it is really not operating. If the inspector finds that the business is
simply place under a new name, manager and/or new owner, the City Treasurer
shall recommend to the City Mayor the disapproval of the application for termination
or retirement of said business. Accordingly, the business continues to become liable
for the payment of all the taxes, fees and charges imposed thereon under existing
local tax ordinances; and
b) In case of a new owner to whom the business was transferred by sale or other form
of conveyance, said new owner shall be liable to pay the tax or fee for the transfer of
the business to him if there is an existing ordinance prescribing such transfer tax.
2) If it is found that the retirement or termination of the business is legitimate and the tax
due thereon be less than the tax due for the current year based on the gross sales or receipts,
the difference in the amount of the tax shall be paid before the business is considered officially
retired or terminated.
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 the books kept for such purpose.
SECTION 56. – 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.
SECTION 57. KEEPING OF BOOKS OF ACCOUNTS. – Any person doing business
within the territorial jurisdiction of the City of Naga shall keep books of accounts wherein all
transactions and results of business operations are shown and from which all taxes, charges
and fees due the city may readily and accurately be determined any time of the year; Provided,
however, that any such person who already keeps books of account in pursuance with the
provisions of the National Internal Revenue Code, shall no longer be required to keep a
separate books for purposes of this Ordinance. Books of accounts required under this
Ordinance, shall be registered at the City Treasurer’s Office..
SECTION 58. – EXAMINATION OF BOOKS OF ACCOUNTS AND PERTINENT
RECORDS OF BUSINESSMEN BY LOCAL TREASURER. – The City Treasurer may, by
himself or through any of his deputies duly authorized in writing, examine the books, accounts,
and other pertinent records of any person, partnership, corporation or association, subject to
local taxes, fees and charges in order to ascertain, assess and collect the correct amount of the
tax, fee or charge. Such examination shall be made during regular business hours, only once for
every tax period, and shall be certified to by the examining official. Such certificate shall be
made of record in the books of accounts of the taxpayer examined.
In case the examination herein authorized is made by a duly authorized deputy of the
local treasurer, the written authority of the deputy concerned shall specifically state the name,
address and business of the taxpayer whose books, 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 pursuant to Sec. 171, Chapter 3, Article Six, Book II of R.A. No. 7160.
SECTION 59. – PRESUMPTIVE INCOME LEVEL. – In determining the basis of
collecting the tax imposed under this Article and to arrive at the correct amount of tax due
thereon, in the absence of a duly certified and declared gross receipts, the City Treasurer is
hereby authorized to prepare a stratified schedule of “presumptive income level” to approximate
the gross receipts of each business classification by an estimated earnings per day multiplied by
300 days, and multiplied by the rate of tax.
SECTION 60. – PENALTY – Any violation of the provisions of this Article shall be
punishable by a fine of not less than ONE THOUSAND PESOS (Php1,000.00) but not nore than
FIVE THOUSAND PESOS (Php5,000.00), or imprisonment of One (1) month but not more than
Six (6) months, or both, at the discretion of the court.
ARTICLE V. – ADMINISTRATIVE AND CIVIL REMEDIES
SECTION 61. – ADMINISTRATIVE REMEDIES FOR COLLECTION OF REVENUES.
The provisions under this Article and the remedies provided herein may be availed of for the
collection of any delinquent local tax, fee, charge, or other revenue.
SECTION 62. – LOCAL GOVERNMENT’S LIEN. – Local taxes, fees, charges and other
revenues constitute a lien, superior to all liens, charges or encumbrances in favor of any person,
enforceable by appropriate administrative or judicial action, not only upon any property or rights
therein which may be subject to the lien but also upon property used in business, occupation,
practice of profession or calling, or exercise of privilege with respect to which the lien is
imposed. The lien may only be extinguished upon full payment of the delinquent local taxes,
fees and charges including related surcharges and interest.
SECTION 63. – CIVIL REMEDIES FOR COLLECTION OF DELINQUENCIES – 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 distrait of goods, chattels or effects, and other
personnel property of whatever character, including stocks and other securities, debts,
credits, bank accounts, and interest in and rights to personal property, and by 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.
SECTION 64. – DISTRAINT OF PERSONNEL PROPERTY. – The remedy of Distraint
shall proceed as follows:
1. Seizure – Upon failure of the person owing any local tax, fee or charge to pay the same at
the time required, the City Treasurer or his deputy may, upon written notice, seize or
confiscate any personal property belonging to that person or any personal property subject
to the lien in sufficient quantity to satisfy the tax, fee or charge in question, together with any
increment thereto incident to delinquency and the expenses of seizure. In such case, the
City Treasurer or his deputy shall issue a duly authenticated certificate based upon the
records of his office showing the fact of delinquency and the amounts of 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.
2. Accounting of distrained goods . – The officer executing the distraint shall make or cause to
be made an account of the goods, chattels, or effects distrained, a copy of which signed by
himself shall be left either with the owner or person from whom possession of 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.
3. Publication – The owner shall forthwith cause a notification to be exhibited in not less than
three (3) public and conspicuous places in the territory of the City specifying the time and
place of sale, and the articles distrained. The time of sale shall not be less than twenty (20)
days after notice to the owner or possessor of the property herein 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 Chief Executive of the City.
4. Release of distrained property upon payment prior to sale – if at any time prior to the
consummation of the sale, all the proper charges are paid to the officer conducting the sale,
the goods or effects distrained shall be restored to the owner.
5. Procedure of sale – At the time and place fixed in the notice, the officer conducting the sale
shall sell the goods or effects so distrained at public auction to the highest bidder for cash.
Within five (5) days after the sale, the local Treasurer shall make a report of the proceedings
in writing to the local Chief Executive concerned.
Should the property distrained be not disposed of within one hundred and twenty (120)
days from the date of distraint, the same shall be considered as sold to the City for the amount
of the assessment made thereon by the committee on appraisal and to the extent of the same
amount, the tax delinquencies shall be cancelled.
6. 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 t he seizure and sale shall embrace only the actual expenses of seizure and
preservation of the property pending the sale, and no charge shall be imposed for the
services of the local officer or his deputy. Where the proceeds of the sale are insufficient to
satisfy the claim, other property may, in like manner, be distrained until the full amount due,
including all expenses is collected.
SECTION 65. – LEVY ON REAL PROPERTY – After the expiration of the time required
to pay the delinquent tax, fee, or charge, real property may be levied on, before, simultaneously,
or after the distraint of personal property belonging to the delinquent taxpayer. 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. Levy shall be effected by writing upon said certificate the
description of the property upon which levy is made. At the same time, written notice of the levy
shall be mailed to or served upon the assessor and the Register of Deeds of the City who shall
annotate the levy on the tax declaration and certificate of title of the property, respectively, and
the delinquent taxpayer or, if he be absent from the Philippines, to his agent or the manager of
the business in respect to which the liability arose, or if there be none, to the occupant of the
property in question.
In case the levy on real property is not issued before or simultaneously with the warrant
of distraint on personal property, and the personal property of the taxpayer is not sufficient to
satisfy his delinquency, the City Treasurer shall within thirty (30) days after execution of the
distraint, proceed with the levy on the 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 Sanggunian.
SECTION 66 – PENALTY FOR FAILURE TO ISSUE AND EXECUTE WARRANT. –
Without prejudice to criminal prosecution under the Revised Penal Code and other applicable
laws, the City Treasurer who fails to issue or execute the warrant or distraint of levy after the
expiration of the time prescribed, or who is found guilty of abusing the exercise thereof by
competent authority shall be automatically dismissed from the service after due notice and
hearing.
SECTION 67. – 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
the taxpayer against whom the taxes, fees or charges are levied, and a short description of the
property to be sold. At any time before the date fixed for the sale, the taxpayer may stay the
proceeding by paying the taxes, fees, charges, penalties and interest. If he fails to do so, the
sale shall proceed and shall be held either at the main entrance of the city hall building, 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 Sanggunian, and which shall form part of his records. After consultation with
the Sanggunian, the City Treasurer shall make and delivery to the purchaser a certificate of
sale, showing the proceedings of the sale, describing the property sold, stating the name of the
purchaser and setting out the exact amount of all taxes, fees, charges and related surcharges,
interest, 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 advance an amount sufficient to defray the costs of collection by means of the remedies
provided for in this Title, 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.
SECTION 68. – 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 (2%) percent per month on the purchase price from the date of
purchase to the date of redemption. Such payment shall invalidate the certificate of the sale
issued to the purchaser and the owner shall be entitled to a certificate of redemption from the
City Treasurer or his deputy.
The City Treasurer or his deputy, upon surrender by the purchase 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 (2%) percent per month herein provided for, the
portion of the cost of sale and, other legitimate expenses incurred by him, and said property
thereafter shall be free from the lien of such taxes, fees, or charges, related surcharges,
interests, and penalties.
The owner shall not, 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.
SECTION 69. – FINAL DEED TO PURCHASER – In case the taxpayer fails to redeem
the property as provided herein, the City Treasurer shall execute a deed conveying to the
purchaser so much of the property as has been sold, free from liens of any taxes, fees, charges,
related surcharges, interests, and penalties. The deed shall succinctly recite all the proceedings
upon which the validity of the sale depends.
SECTION 70. – 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 costs, the City Treasurer conducting the sale shall purchase the
property in behalf of the City to satisfy the claim and within two (2) days thereafter shall make a
report of his proceedings which shall be reflected upon the records of his office. It shall be the
duty of the 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 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, interest, or penalties, and the cost of sale. If the
property is not redeemed as provided herein, the ownership thereof shall be fully vested on the
City.
SECTION 71. – RESALE OF REAL ESTATE TAKEN FOR TAXES, FEES OR
CHARGES – The Sanggunian Panlungsod shall, by ordinance duly approved, and upon notice,
of not less than twenty (20) days, sell and dispose of the real property acquired under the
preceding Section at public auction. The proceeds of the sale shall accrue to the general fund of
the City.
SECTION 72. – COLLECTION OF DELINQUENT TAXES, FEES, CHARGES OR
OTHER REVENUES THROUGH JUDICIAL ACTION – The city may enforce the collection of
delinquent taxes, fees, charges of 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 66 of this ordinance.
SECTION 73. – FURTHER DISTRAINT OF LEVY – The remedies by distraint and levy
may be repeated if necessary, until the full amount due, including all expenses, is collected.
SECTION 74. – PERSONAL PROPERTY EXEMPT FROM DISTRAINT OR LEVY – The
following property shall be exempt from distraint and the levy, attachment or execution thereof
for delinquency in the payment of any local tax, fee or charge, including the related surcharge
and interest.
1. Tools and the implements necessarily used by the delinquent taxpayer in his 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 ordinary 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 (P10,000.00) Pesos;
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 (P10,000.00)
Pesos 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 VI. BUSINESS REGISTRATION SCHEME
SECTION 75. DISPLAY OF REGISTRATIONS PLATE. – All business establishment
operating within the territorial jurisdiction of the City of Naga are required to secure and display
a business registration plate in a visible place within the establishment.
a. Fees/Charges: – All person applying for issuance of a Business/Mayor’s Permit shall
be required to pay an additional imposition in the amount mentioned below:
- New Business Registration Plates – P200.00
- Renewal Sticker – 30.00
In the event of loss, destruction or defaced of the Business Registration Plate,
immediate replacement of the same must be initiated by the grantee subject to payment in the
amount charge to every new application.
. b. Administration and Enforcement. – For the proper enforcement of this Chapter, the
Office of the City Treasurer is tasked to ensure compliance thereof and to make a periodic
report to the office of the City Mayor, and if necessary, recommend to the Sangguniang
Panlungsod the enactment of certain legislative measurers to further improve the
implementation of this chapter
c. It shall be the duty of the Office of the City Treasurer to classify the different kinds of
business establishments in the City of Naga and shall assign the corresponding letter for each
classification.
d. Official Plate Design – There shall only be one, uniform and official design for the
Business Registration Plate and shall bear the following information, to wit:
Business Plate Number
Assigned Letter Identification
Renewal Sticker Box
Naga City Official Seal
Maogmang Lugar Logo
Signatures of the City Mayor
d. Prohibited Acts. It is hereby declared unauthorized the following acts, t o wit:
1. Failure to secure or renew the Business Registration Plate prior to its business
operation;
2. Failure to place the business plate at the area required;
3. Unauthorized fabrication of Business Registration Plate;
4. Alteration or destruction of the Business Registration Plate;
5. Utilization of Business Registration Plate of another;
6. Such other acts that the City Government may consider unauthorized or invalid.
SECTION 76. PENALTY. – Any acts that is found in violation of the foregoing provisions
shall have the corresponding penalty
1. FIRST OFFENSE – Fine of P1,000.00
2. SECOND OFFENSE – Fine of P2,000.00 and/or Suspension
to operate for a Period of fifteen days.
3. THIRD OFFENSE – Fine of P5,000.00 and revocation of
Business Permit.
ARTICLE VII. COMMUNITY TAX
SECTION 77. – INDIVIDUAL LIABLE TO COMMUNITY TAX – Every inhabitant of Naga,
eighteen (18) year of age or over who has been regularly employed on a wage or salary basis
for at least (30) consecutive working days during any calendar year, or who is engaged in
business or occupation, or who owns real property with an aggregate assessed value of One
Thousand Pesos (P1,000.00) or more or who is required by law to file an income tax return,
shall pay an annual community tax of five (P5.00) and an annual additional tax of One (P1.00)
Peso 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 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.
SECTION 78. – JUDICIAL 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 City of Naga shall pay an annual community tax of Five Hundred
Pesos (P500.00) and an annual additional tax which in no case shall exceed Ten Thousand
Pesos (P10,000.00) in accordance with the following schedule:
1. For every Five Thousand Pesos (P5,000.00) worth of real property owned by it during
the preceding year based on the valuation used for the payment of the real property tax
under existing laws, found in the assessment rolls of the city – Two Pesos (P2.00); and
2. For every Five Thousand Pesos (P5,000.00) of gross receipts or earnings derived by it
from business during the preceding year – Two pesos (P2.00).
The dividends received by a corporation from another corporation, however, shall for the
purpose of the additional tax be considered as part of the gross receipts or earnings of said
corporation.
SECTION 79. – EXEMPTIONS – The following are exempt from the community tax:
1. Diplomatic and consular representatives; and
2. Transient visitors when their stay in the Philippines does not exceed three (3)
months.
SECTION 80. – TIME FOR PAYMENT; PENALTIES FOR DELINQUENCY
a. The community tax shall accrue on the first (1st) day of January of each
year which shall be paid not later than the last day of February of each year. 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 of loses the benefit of exemption on or before the last day
of March, he shall have twenty (20) days to pay the community tax without becoming
delinquent.
Persons who come to reside in the Philippines or reach the age of eighteen (18) years
on or after the first (1st) day of July of any year, or who ceased to belong to an exempt class
on or after the same date, shall not be subject to the community tax for that year.
b. Corporations established and organized on or before the last day of June
shall be liable for the community tax for that year. But corporations established and
organized, on or before the last day of March shall have twenty (20) days within which to
pay the community tax without becoming delinquent. Corporations established and
organized on or after the first day of July shall not be subject to the community tax for
that year. If the tax is not paid within the time prescribed above, there shall be added to
the unpaid amount an interest of twenty four percent (24%) per annum from the due date
until it is paid.
SECTION 81. – 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 82. – DISTRIBUTION OF PROCEEDS
a. The City Treasurer shall deputize the barangay treasurer to collect the
community tax in their respective jurisdictions; Provided, however, that said barangay
treasurer shall be bonded in accordance with existing laws.
b. The proceeds of the community tax actually and directly collected by the
city treasurer shall accrue entirely to the general fund of the city. However, proceeds of
the community tax collected through the barangay treasurers shall be apportioned as
follows:
1. Fifty percent (50%) shall accrue to the general fund of the city; and
2. Fifty percent (50%) shall accrue to the barangay where the tax is
collected.
SECTION 83. – PRESENTATION OF COMMUNITY TAX CERTIFICATE – On the
following occasions, the community tax certificate is required to be presented:
1. 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 money from any public fund; transacts other official
business or receives any salary or wage from any person, officer or corporation with whom
such transaction is made or business done or from whom any salary or wage is received, it
shall be the duty of the public official with whom such transaction is made or business done
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.
2. 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 is made or business done to require such
corporation to exhibit the community tax certificate.
3. The community tax certificate required in the two preceding paragraphs shall be the one
issued for the current year.
SECTION 84. – AUTHORITY TO DEPUTIZE BARANGAY TREASURER – The City
Treasurer is hereby authorized to deputize the barangay treasurers to collect the community tax
in their respective jurisdiction. However, said deputization shall be limited to the community tax
payable by individual taxpayers and shall be extended only to barangay treasurers who shall be
properly bonded in accordance with existing laws.
CHAPTER III. – PERMIT FEES AND CHARGES
ARTICLE I . – PERMIT FEES
SECTION 85. – IMPOSITION AND LEVY. – The City hereby imposes reasonable fees
on business and occupation, on the practice of any profession, occupation or calling,
commensurate with the cost of regulation, inspection and licensing before any person may
engage in such business or occupation, or practice such profession or calling.
Likewise, fees and charges is hereby imposed for the use of various city government
facilities, and for services rendered by the various offices of the city,
ARTICLE II . – MAYOR’S PERMITS FEE
SECTION 86. – IMPOSITION OF FEES – There is hereby levied a Mayor’s Permit Fee
to be collected from individuals and corporations for the issuance of permit/s by the City Mayor
or his duly authorized representaitves in connection with an application to operate business,
pursue an occupation or undertake an activity in the City of Naga.
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 or trade for which the permit fee has been obtained and the
corresponding fee paid for.
For purposes of the Mayor’s Permit Fee on businesses, the following Philippine
definition of business size is here by adopted:
Characteristics Asset Size Number of workers
Cottage Php 500,000 and below 1-10
Small Over Php 500,000 to Php 5M 11-99
Medium Over 5M to Php 20M 100-199
Large Over Php 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 Tax
Per Annum
1. On Manufacturers/Importers/Producers
Cottage 200.00
Small 500.00
Medium 1,000.00
Large 2,000.00
2.. On Banks Other Financial Institutions
On Main or Principal Office Php 3,000.00
For each Branch Office 2,000.00
Money Shops 1,000.00
3. On Contractors/Service Establishments
Cottage 150.00
Small 400.00
Medium 800.00
Large 1,000.00
4. On Wholesalers/Retailers/Dealers or Distributors
Cottage 150.00
Small 400.00
Medium 800.00
Large 1,000.00
5. On Transloading Operations
Small 1,000.00
Medium 2,000.00
Large 4,000.00
6. Other Businesses
Cottage 150.00
Small 400.00
Medium 800.00
Large 1,000.00
b) On businesses not otherwise included under par. a hereof, there shall be imposed a
Mayor’s Permit Fee as follows:
Wholesale dealers of imported
(foreign label) liquors Php 400.00
Retail dealers of imported
(foreign label) liquors 200.00
Wholesale dealers of domestic
(locally manufactured) liquors 150.00
Wholesale dealers of fermented
Liquors 150.00
Retail dealers in domestic
(Locally manufactured) liquors 100.00
Retail dealers in fermented liquor 100.00
Wholesale dealers in Vino liquors 50.00
Retail dealers in tuba, basi and/or tapuy 50.00
Dealers in Tobacco:
1. Retail leaf tobacco dealers 200.00
2.. Wholesale leaf tobacco dealers 400.00
3. Retail tobacco dealers 100.00
4. Wholesale tobacco dealers 200.00
c. On owners or operators of amusement places/devices a Mayor’s Permit Fee shall be
imposed as follows:
Night club/day clubs P2,000.00
Super clubs, cocktail lounges, bars,
Disco houses, beer gardens and other
Establishments 2,000.00
Cabarets, dance halls, or dancing
Pavilions 1,000.00
Videoke Bar 1,000.00
Bath houses, resorts and the like per
establishment 1,000.00
Steam baths, sauna baths, and the like
per establishment 2,000.00
Billiard halls, pool halls/per table 50.00
Bowling establishments 2,000.00
Circuses, carnivals, fun houses and
the like 1,000.00
. Merry-go-rounds, roller coasters,
Ferries wheels, swings, shooting
galleries, or similar contrivances
and side show booths 50.00
. Theaters and cinema houses
Air-conditioned 2,000.00
Non-air-conditioned 1,500.00
Itinerants operators per day 50.00
Boxing stadia, auditoriums, gymnasia,
Concert halls, or seminar halls or
Similar establishments 2,000.00
. Race track establishments 2,000.00
Pelota/tennis squash courts, per court 50.00
. Jai-alai and/or coliseum establishments 2,000.00
Off-tack or off-fronton betting stations,
Per device 1,000.00
Amusement devices, per device 50.00
Music lounges and sing-along restaurants 1,000.00
d. On Pre-need Companies:
Principal Office 2,000.00
Per Branch/agency 1,000.00
e. Subdivision operators 2,000.00
f. Private cemeteries/memorial parks 2,000.00
g. Boarding houses/lodging houses 500.00
h. Dancing houses/judo karate schools/
driving schools/, etc. 500.00
i. Private educational Institutions 1,000.00
j. Driving Range 500.00
k. Golf links 2,000.00
l. Mini-golf links 1,500.00
m. Polo grounds 2,000.00
n. Private detectives/security agencies:
Principal Office 500.00
For every locality where security
Guards are posted 100.00
o. On delivery trucks or vans to be paid by
the manufacturer, producers or the dealers
in any product for each trucks or vans 100.00
p. For maintaining window/display office 200.00
q. Promoters, sponsors or talent scouts 500.00
r For holding stage shows or floor fashion
shows or floor fashion shows payable by
the operator 500.00
s. For maintaining an office, such as liaison
office, administrative office of professionals
or similar with an area as follows:
400 sq. m. or more 1,000.00
300 sq. m. or more but less than 400 sq. m. 800.00
200 sq. m or more but less than 300 sq. m. 600.00
100 sq. m. or more but less than 200 sq. m. 400.00
50 sq. m. or more but less than 100 sq. m. 200.00
Less than 50 sq. m. 100.00
t. For operating private warehouse or bodegas of
wholesalers, retailers, importers and exporters,
except those whose business are duly licensed
in the localities where such bodega are located 1,000.00
u. Cold storage 300.00
v. Refrigerating Cases 100.00
w. Lumberyard 500.00
x. Car exchange on consignment basis 1,000.00
y. Storage and sale of flammable or explosive
substance 100.00
z. Gasoline Station/Dealers 5,000.00
aaPeddlers, except peddlers of tobacco and
liquors 100.00
bb. Signboards, billboards and other forms of
advertisements 100.00
cc. House to house promotional sales per
salesman, per day 100.00
dd. Film shooting on location, per day 100.00
ee. Gun clubs 100.00
ff. Judo Karate Clubs 500.00
gg. Special permit for holding:
1. Circus or menagerie parade, or other
Parades using banners, floats or musical
Instruments, except civic, military or
Religious parades, per day 100.00
2. Benefit ball/dance, per day 100.00
hh. Occupation Fee– There is hereby levied an annual mayor’s permit fee on persons
engaged in any occupation or calling at the following rates:
l) Two Hundred (P200.00) Pesos for:
Insurance Agents and Sub-Agents
Interior Decorators
Professional Actors & Actresses
Chemists (if not Chemical Engineers)
Insurance Adjusters
Radio/TV Broadcasters & Technicians
Certified Plant Mechanics
2) One Hundred (P100.00) Pesos for;
Chiropodists Stewards & Stewardesses
Embalmers Tatooers
Hostesses Therapists (not a registered nurse)
Jockeys Masseurs
Pelotaries Stage Performers
Entertainers
3) Other occupation or calling not specifically mentioned above – P50.00
ii. All occupations or callings subject to periodic inspection, surveillance and/or
regulation by the City Mayor like animal trainer, auctioneer, barber, bartender, beautician,
bondsman, butcher, caddy (golf), chambermaid, rigdriver (cochero, cook, counter girl,
criminologist, electrician, embroiderer, club/floor manager, food checker, forensic expert, hair
stylist, and writing expert, hospital attendant, lifeguard, machinist, make-up artist, manicurist,
masseur-attendant, mechanic photographer (itinerant), private ballistic expert, sales agent,
saleslady, shoe cobbler, tailor or master cutter, taxi-dancer, teller and/or cashier except those
employed by the bank or similar financial and investment institution, usher, waiter, and other
occupations or calling of the same or similar category – P50.00 (Sec. 13, (a) (1), Ord. 93-060)
jj. Night Parking (Sticker) for using street, sidewalk or public place or in front of their
houses and places of business as a private garage or parking space: (new)
1. For cars or jeepneys, per quarter 225.00
2. For buses and trucks, per quarter 300.00
3. For containerized vans/trailers,
per day or fraction thereof 15.00
kk. Permit fees on Bicycle, Pedalled Tricycles (Padyak,), Trimobile, Caretela, Cart of
Sledge:
1. Bicycle 20.00
2. Pedalled Tricycle (Padyak) 45.00
3. Caretela 50.00
4. Cart 30.00
5. Sledge 30.00
6. Trimobile 75.00
ARTICLE III. – Fees for Sealing and Licensing of Weights and Measures
SECTION 87. – IMPOSITION OF FEES – There shall be collected the following annual
fees from every person that shall have instruments of weights and measures sealed and
licensed.
a. For sealing linear metric measures:
Not over one meter P 10.00
Over one meter 20.00
b. For sealing metric measures of capacity
Not over ten liters P 10.00
Over ten liters 20.00
c. For sealing metric instruments of weights:
With capacity of not more than 30 kg. P 20.00
With capacity of more than 30 kg. But not
more than 150 kg. 30.00
With capacity of more than 150 kg. But not
more than 300 kg. 40.00
With capacity of more than 300 kg. But not
more than 500 kg. 50.00
With capacity of more than 500 kg. But not
more than 3000 kg. 100.00
d. For sealing apothecary balance or other balance of precision:
Over 3000 kg. P 75.00
Over 300 to 3000 kg. 50.00
Over 30 to 300 kg. 25.00
30 kg. Or less 10.00
e. For sealing of gasoline/diesel pumps:
Per pump P100.00
For each and every re-testing and resealing
of weights and measures instruments (including
Gasoline and diesel pumps) outside the Office,
Upon request of the owner or operator shall be
Collected for each instrument and pump-an
Additional Weights & Measure Fee of P 20.00
f. For each extra weight 20.00
SECTION 88. PAYMENT OF FEES AND SURCHARGE. – The fees herein imposed
shall be paid to and collected by the Office of the City Treasurer upon the sealing or licensing of
the weights and measures instruments and renewable on or before the anniversary date
thereof. The official receipt evidencing payment shall serve as the license to use such
instrument for one year from the date of sealing unless it becomes defective before the
expiration period. Failure to have the instrument re-tested and the corresponding fee paid
thereof within the prescribed period shall subject the owner or user to a surcharge of five
hundred (500%) percentum of the prescribed fees, which shall no longer be subject to interest.
SECTION 89.- ADMINISTRATIVE PROVISIONS – a) The City Treasurer is hereby
required to keep full sets of secondary standard for the use in testing weights and measures
instruments. These secondary standards shall be compared with the fundamental standards in
the Deaprtment 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 variation from the fundamental standards. If the variation
is of sufficient magnitude to impair the utility of the instrument, it shall be destroyed.
All instruments of weights and measures in Naga City shall be tested against the
secondary standards in the City Treasurer’s Office.
b) The City Treasurer or his deputies shall conduct periodic physical inspection and test
balances or scales, weights and measures instrument used within the City of Naga. It shall be
their duty to secure evidence of infringement of this Article or of fraud in the use of weights and
measures. Evidence so secured shall be presented forthwith to the proper prosecuting officer.
c) 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.
Fraudulent practices relative to weights and measures and corresponding penalties:
Fraudulent practice relative to weights and measures. Any person, other than the official
sealer of weights and measures:
1. Who places an official tag or seal upon any instrument or weights and measures, or
attaches it thereto; or,
2. Fraudulently imitates any mark, stamps, or brand, tag or other characteristic sign use to
indicate that the weights and measures have been officially sealed; or,
3. Who alters in any way the certificate given by the sealer as an acknowledgment that the
weights and measures mentioned therein have been duly sealed; or,
4. Who makes or knowingly sells or uses any false of counterfeit stamp, tag, certificate or
license, or any dye for printing or making stamps, tags, certificates or licenses, or for
sealing and licensing of weights and measures instruments; or
5. Who alters the written or printed figures or letters on any stamp, tag, certificate of license
used or issued; or,
6. Who has in his possession any such false, counterfeit, restored or altered stamp, tag,
certificate or license for the purpose of using or re-using the same in payment of fees or
charges herein imposed; or,
7. Who procures the commission of any such offense by another – Shall for each offense,
be fined by not less than Two Hundred (P200.00) pesos nor more than Five Thousand
(P5,000.00) Pesos or imprisonment for not less than one month nor more than five (5)
years or both such fine and imprisonment at the discretion of the Court.
Unlawful possession or use of instrument not sealed before using and not sealed within
twelve (12) months from last sealing:
Any person making a practice of buying or selling goods by weights and measures or of
furnishing services the value of which is estimated by weight or measure, who has in his
possession, without permit, any unsealed scale, balance, weight or measure, and any person
who uses in any purchase or sale or in estimating the value of any service furnished, any
instrument of weight and measure that has not been officially sealed, or if previously sealed, the
license therefor has expired and was not renewed in due time, shall be punished by a fine of
One Thousand (P1,000.00) Pesos, or by imprisonment of not exceeding one (1) year, or both,
at the discretion of the Court.
If, however, such scale, balance, weights or measures, has been officially sealed at
some previous time and the seal and tag officially affixed thereto remain intact and in the same
position and condition in which they were place by the official sealer, and the instrument is
found not to have been altered or rendered inaccurate but still to be sufficiently accurate to
warrant its being sealer without repairs or alterations, such instrument shall, if presented for
sealing promptly on demand of any authorized sealed or inspector of weights and measures, be
sealed and the owner, possessor or user of the same shall be subject only to surcharge equal to
five (5) times the regular fees fixed by law for the sealing of any instrument of its class, this
surcharge to be collected and accounted for by the City Treasurer in the same manner as the
regular fees are collected and accounted for sealing such instrument.
Alteration or fraudulent use of instrument of weights and measures.
Any person, who, with fraudulent intent, alters any scale or balance, weight or measure
after it is officially sealed, or who knowingly uses any false scale or balance, weight or measure,
whether sealed or not, shall be punished by a fine of not less than Four Hundred (P400.00)
Pesos nor more than Four Thousand (P4,000.00) Pesos or by imprisonment of not less than
three (3) months nor more than two (2) years, or both at the discretion of the court.
Any person who fraudulently gives short weight or measure in the making of a sale, or
who fraudulently takes excessive weight or measure in the making of a purchase, or who,
assuming to determine truly the weight and measure of any article bought or sold by weight or
measures thereof, shall be punished by a fine of not less than Four Hundred (400.00) Pesos nor
more than Two Thousand (P2,000.00) Pesos or by imprisonment of not less than three (3)
months nor more than two (2) years, or both such fine and imprisonment at the discretion of the
court.
SECTION 90. ADMINISTRATIVE PENALTIES – The City Treasurer may compromise
the following acts or omissions not constituting fraud:
Any person making a practice of buying or selling by weight and measure using unsealed and/or
unregistered instrument:
1. When correct P150.00
2. When incorrect but within tolerable allowance to
defect or short measure 300.00
Failure to produce weight and measure tag or licensee
or certificate upon demand but the instrument is duly registered:
1. When correct P100.00
2. When incorrect but within tolerable allowance
to defect or short measure 200.00
Any person found violating any of these two (2) provisions for the second time shall be fined
twice the above rates of penalty.
ARTICLE V.
Permit Fee for Cockpits Owners/Operators/Licensees/Promoters and Cockpit Personnel
SECTION 91. DEFINITION OF TERMS – 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 arming fighting
cocks with gaffs on one or both legs.
(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.
(e) Zoning ordinance – shall refer to the existing ordinance of the city of Naga.
(f) Bet taker or promoter- a person who calls and takes care of bets from owner of both
gamecocks and those of the bettors before he orders commencement of the cockfight and
thereafter distributes won bets to the winners after deducting a certain commission.
.
(g) Bettor- a person who participates in cockfight and with the use of money or other
things of value, bets with other bettors or through the bets taker or promoter and wins or loses
his bet depending upon the result of the cockfight as announced by the referee or sentenciador.
He may be the owner of the fighting cock.
(h) Breeder- a person who raises gamefolws for cockfighting or commercial purposes
with no less than two rooster and four (4) hens or their hatching eggs.
Penal provision – any violation of the provisions of this ordinance shall be furnished as follows:
a) By imprisonment of six months / or a fine of five thousand (P 5,000.00) pesos when the
offender is the owner, manager or operation of a cockpit, or the gaffer, referee or bet taker in
the cockfights, promoting or participating in any other kind of gambling in the premises of
cockpits during cockfights.
b) By imprisonment of three (3) months or a fine of two thousand (P2, 000.00) pesos or both
such fine and imprisonment at the discretion of the court in case of any other offender.
SECTION 92. 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 100.00
2. Annual cockpit permit fee 1,000.00
(b) From cockpit personnel
1. Promoters/Hosts Php 300.00
2. Pit Manager 150.00
3. Referee 150.00
4. Bet Taker “Kristo/Llamador” 100.00
5. Bet Manager “Maciador/Kasador” 150.00
6. Gaffer “Mananari” 100.00
7. Cashier 150.00
8. Derby (Matchmaker) 150.00
SECTION 93. 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 94. ADMINISTRATIVE AND PENAL 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.
(b) Establishment of cockpit. – The Sangguniang Panlungsod shall determine the number of
cockpits to be allowed in this city.
(c) 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.
(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.
(e) Upon payment of the fees herein imposed, the corresponding Mayor’s Permit shall be
issued.
(f) Penal provision – any violation of the provisions of this section shall be penalized as
follows:
1. By imprisonment of six months / or a fine of Five Thousand (Php5,000.00) Pesos when
the offender is the owner, manager or operator of a cockpit, or the gaffer, referee or bet
taker in the cockfights, promoting or participating in any other kind of gambling in the
premises of cockpits during cockfights.
2. By imprisonment of three (3) months or a fine of Two Thousand (Php2, 000.00) Pesos or
both such fine and imprisonment at the discretion of the court, in case of any other
offender
SECTION 95. 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 VI. – Special Permit Fee for Cockfighting
SECTION 96. 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.
(d) Cockfighting derby- Pintakasi – a special cockfight open at all.
SECTION 97. IMPOSITION OF FEES. There shall be collected the following fees per day
for cockfighting:
(a) Special Cockfights (Pintakasi) P 2,000.00
(b) Special Derby Assessment from Promoters of -
Two-Cock Derby 2,500.00
Three-Cock Derby 3,000.00
Four-Cock Derby 4,000.00
Five-Cock Derby 5,000.00
SECTION 98.- 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 99. 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 allowed 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.
ARTICLE VII – SERVICE FEES AND OTHER CHARGES:
SECTION 100. DEFINITIONS OF TERMS – As used in this Article:
Garbage Receptacles – this will refer to garbage drums duly labeled and installed at strategic
places along sidestreets citywide, permanently anchored and fastened by locks to prevent pilferage
and assure longer use of the garbage drums.
.Garbage disposal bags – these are plastic bags fitted to all garbage receptacles which shall
be used to contain all garbage and wastes thrown into the receptacles and which will allow
garbage collections to remove and collect garbage without lifting the containers. These bags
shall be replaced everytime the garbage and wastes are removed and collected from the
garbage drum.
SECTION 101. -GARBAGE SERVICE CHARGES. – There shall be collected an annual
garbage service charge/fee from every business establishment, residential building, and
apartment building per door in the City of Naga, as follows:
a. Rate of Garbage Charges for Business Establishments – The following business,
trades, occupational and other establishments shall pay an annual garbage fee in accordance
with the following schedule:
Rate per Annum
(1) Aerated water (soft drinks and other similar products) P 750.00
(2) Aluminum product 350.00
(3) Any kind of articles made of metal 400.00
(4) Bags 250.00
(5) Batteries 400.00
(6) Beds and accessories, furniture and other similar products 500.00
(7) Bihon, miki, miswa and other similar products 500.00
(8) Boxes 400.00
(9) Bricks, hollow blocks, ceramics, tiles and other similar products 750.00
(10) Candies 500.00
(11) Candles 400.00
(12) Capiz articles, and other shell products 400.00
(13) Cigars and cigarettes 1,000.00
(14) Coffee and chocolate 400.00
(15) Dyes, inks, paste and other similar products 100.00
(16) Floor Wax 250.00
(17) Ice Plant 750.00
(18) Ice cream, ice drop factory and other similar products 400.00
(19) Leather articles (shoes, wallets, belts and other similar products) 400.00
(20) Plastic products 500.00
(21) Rope and cordage 750.00
(22) Rubber articles (shoes, sandals, boots, slippers, bags, balls and
other similar products) 500.00
(23) Sacks 400.00
(24) Sauce, sausage, baloney, hotdog, frankfurter and other
similar products 500.00
(25) Soaps 500.00
(26) All other manufacturers not specifically mentioned above 500.00
(27) Restaurants, panciterias, cafeterias, refreshments parlors or any public eating place with
an aggregate floor area of:
(a) More than 1,500 sq.m. 1,750.00
(b) 1,001 to 1,500 sq.m. 1,350.00
(c) 751 to 1,000 square meters 1,000.00
(d) 501 to 750 square meters 900.00
(e) 301 to 500 square meters 800.00
(f) 201 to 300 square meters 750.00
(g) 151 to 200 square meters 650.00
(h) 101 to 150 square meters 600.00
(i) 81 to 100 square meters 500.00
(j) 61 to 80 square meters 400.00
(k) 41 to 60 square meters 300.00
(l) 21 to 40 square meters 200.00
(m) 20 square meters or less 150.00
(28) Food caterers 150.00
(29) Food contractors 250.00
(30) Night clubs, cocktail lounges, beer gardens, bars and other
establishment with an aggregate floor area of:
(a) More than 500 square meters 750.00
(b) 401 to 500 square meters 600.00
(c) 301 to 400 square meters 500.00
(d) 201 to 300 square meters 400.00
(e) 101 to 200 square meters 250.00
(f) 100 square meters of less 150.00
(31) Membership clubs (YMCA, army and navy clubs, Phil. Columbian)
and other similar membership clubs 400.00
(32) Cold storage with a capacity of:
(a) 50 cubic or more 750.00
(b) Less than 50 cubic meters but not less than 25 cubic meters 500.00
(c) Less than 25 cubic meters but not less than 10 cubic meters 400.00
(d) Less than 10 cubic meters 250.00
(33) Supermarkets, superettes, groceries with an aggregate floor area of:
(a) More than 1,001 square meters 750.00
(b) 501 to 1,000 square meters 600.00
(c) 251 to 500 square meters 500.00
(d) 201 to 250 square meters 400.00
(e) 151 to 200 square meters 350.00
(f) 101 to 150 square meters 300.00
(g) 71 to 100 square meters 250.00
(h) 61 to 70 square meters 200.00
(i) 51 to 60 square meters 175.00
(j) 41 to 50 square meters 150.00
(k) 30 to 40 square meters 124.00
(l) Less than 30 square meters 100.00
(34) Sari-sari stores:
(a) Corner store 37.50
(b) Not corner store 20.00
(35) Bakeries with:
(a) 7 or more ovens 250.00
(b) 3 – 5 ovens 200.00
(c) 3 – 4 ovens 150.00
(d) 2 ovens or less 124.00
(36) Persons engaged in business as an importer, dealer,
wholesaler, or retailer of non-food products with
an aggregate floor area of:
(a) More than 1,000 square meters 400.00
(b) 501 to 1,000 square meters 350.00
(c) 401 to 500 square meters 300.00
(d) 301 to 400 square meters 275.00
(e) 251 to 300 square meters 250.00
(f) 201 to 250 square meters 225.00
(g) 151 to 200 square meters 200.00
(h) 101 to 150 square meters 175.00
(i) 51 to 100 square meters 150.00
(j) 50 square meters or less 100.00
(37) Drugstores with an aggregate area of:
(a) More than 500 square meters 250.00
(b) 401 to 500 square meters 225.00
(c) 301 to 400 square meters 200.00
(d) 251 to 300 square meters 175.00
(e) 201 to 250 square meters 150.00
(f) 151 to 200 square meters 125.00
(g) 101 to 150 square meters 100.00
(h) 51 to 100 square meters 75.00
(i) 50 square meters or less 500.00
(38) Gasoline stations with an area of:
(a) More than 500 square meters 500.00
(b) 301 to 500 square meters 375.00
(c) 300 square meter or less 250.00
(39) Lumberyards and sawmills:
Lumberyards with sawmills with a yard area of:
(a) More than 1,500 square meters 1,250.00
(b) 1,000 to 1,500 square meters 1,000.00
(c) 501 to 1,000 square meters 750.00
(d) 500 square meters or less 750.00
Lumberyards without sawmills with a yard area of:
(a) More than 1,500 square meters 500.00
(b) 1,000 square meters but not more than 1,500 square meters 300.00
(c) 500 square meters but not more than 1,000 square meters 250.00
(d) Less than 500 square meters 150.00
(e) Without a yard but with an area to keep wood or cut lumber 100.00
(40) Carpentry shops with an area of:
(a) More than 501 square meters 500.00
(b) 301 to 501 square meters 400.00
(c) 300 square meters or less 250.00
(41) Upholstery shop 150.00
(42) Hotels and motels:
(a) 1st class hotels 1,750.00
(b) 2nd class hotels 1,250.00
(c) 3rd class hotels 500.00
(d) Motels 1,000.00
(43) Dormitories, lodging house, boarding houses with accommodations for:
(a) More than 150 boarders 500.00
(b) 100 to 149 boarders 400.00
(c) 80 to 99 boarders 350.00
(d) 60 to 79 boarders 300.00
(e) 40 to 59 boarders 250.00
(f) 20 to 39 boarders 150.00
(g) 10 to 19 boarders 100.00
(h) Less than 10 boarders 50.00
(44) Theaters and cinemas houses with a seating capacity of:
(a) 2,000 or more persons 1,000.00
(b) 1,000 to less than 2,000 persons 750.00
(c) 500 to less than 1,000 persons 500.00
(d) 300 to less than 500 persons 400.00
(e) Less than 259 persons 250.00
(45) Private universities, colleges, schools and other teaching
and vocational institutions with a total semestral enrollment of:
(a) More than 50,000 students 1,750.00
(b) 30,000 to less than 50,000 1,500.00
(c) 20,000 to less than 30,000 1,250.00
(d) 10,000 to less than 20,000 1,000.00
(e) 5,000 to less than 10,000 750.00
(f) 1,000 to less than 5,000 500.00
(g) Less than 1,000 students 250.00
(46) Private hospitals, clinics, maternity clinics, etc.
with a bed capacity of:
(a) 501 or more persons 1,600.00
(b) 301 to 500 persons 1,400.00
(c) 151 to 300 persons 1,200.00
(d) 101 to 150 persons 1,000.00
(e) 76 to 100 persons 800.00
(f) 51 to 75 persons 600.00
(g) 26 to 50 persons 400.00
(h) Less than 25 persons 200.00
(47) Therapeutic clinic and sauna baths with:
(a) More than 30 cubicles 450.00
(b) 25 to 30 cubicles 400.00
(c) Less than 25 cubicles 300.00
(48) Parking lot and terminal garage for bus, taxi, and other
public utility vehicles except those used for
home garage with an area of:
(a) More than 1,000 square meters 1,000.00
(b) 701 to 1,000 square meters 800.00
(c) 501 to 700 square meters 600.00
(d) Less than 300 square meters 400.00
(49) Operators of cargo or delivery trucks and service vehicles with:
(a) 25 vehicles or more 400.00
(b) 15 to 24 vehicles 250.00
(c) 6 to 14 vehicles 200.00
(d) 5 or less vehicles 100.00
(50) Billiard and pools having:
(a) 10 tables or more 100.00
(b) 6 to 9 tables 75.00
(c) 4 or less tables 50.00
(51) Bowling lanes having:
(a) 12 or more alleys 250.00
(b) 6 to 10 alleys 150.00
(c) 4 or less alleys 100.00
(52) Beauty parlors and shops with:
(a) 11 or more apparatus 100.00
(b) 6 to 10 apparatus 75.00
(c) 5 apparatus or less 100.00
(53) Tailoring, dress and embroidery shops with:
(a) 10 or more machine 100.00
(b) 6 to 9 machines 75.00
(c) 5 or less machines 50.00
(54) Barber shops with:
(a) 10 or more chairs 100.00
(b) 6 to 9 chairs 75.00
(c) 5 chairs or less 20.00
(55) Flower shops:
(a) Fresh and artificial flowers 150.00
(b) Artificial flowers only 50.00
(56) Steam and dry cleaning establishments and laundry:
(a) Steam and dry cleaning establishments 500.00
(b) Laundry and branches of steam and dry cleaning
establishments 50.00
(57) Shops repairing motor vehicles and bodies of motor vehicles having an area of:
(a) More than 1,000 square meters 1,000.00
(b) 501 to 1,000 square meters 750.00
(c) 301 to 500 square meters 600.00
(d) 151 to 300 square meters 500.00
(e) 150 square meters or less 250.00
(58) Motorcycles, bicycles, tricycles, repair shops having an area of:
(a) More than 300 square meters 400.00
(b) 151 to 300 square meters 250.00
(c) 150 square meters or less 150.00
(59) Shops repairing shoes and other footwear having an area of:
(a) More than 200 square meters 200.00
(b) 100 to 200 square meters 150.00
(c) 100 square meters or less 100.00
(60) Shops repairing office equipment, radios, stereophonic
and similar apparatus and machines 100.00
(61) Shops repairing pianos, auto pianos, pipe organs and other
similar musical instruments 100.00
(62) Machine shops for repair and mechanical apparatuses
and articles made of brass with:
(a) More than 10 lathes 500.00
(b) 6 to 9 lathes 400.00
(c) 2 to 5 lathes 400.00
(d) 1 lathe 150.00
(63) Welding shops, foundries, blacksmiths and tinsmiths with an area of:
(a) 1,000 square meters or more 1,000.00
(b) 501 to 1,000 square meters 500.00
(c) 301 to 500 square meters 300.00
(d) 151 to 300 square meters 200.00
(e) 150 or less square meters 100.00
(64) Assembly plant for motor vehicles and heavy equipment
and furniture household goods and appliances dealers:
(a) First hand dealers:
Motor vehicles, heavy equipment 1,400.00
Auto spare parts and tires 1,000.00
Furniture and household goods, home appliances, etc. 500.00
(b) Second hand dealers:
Motor vehicles and heavy equipment 1,000.00
Auto spare parts and tires 500.00
Furniture and household goods, home appliances, etc. 250.00
(65) Junk shops 250.00
(66) Telegraph and teletype companies, radio communications
center, electric companies, telephone companies (main office) 1,000.00
(67) Newspapers, books and magazine publications:
(a) Daily newspapers 500.00
(b) Weekly newspapers 250.00
(c) Books and other magazine publications 150.00
(68) Printing press with:
(a) 6 or more machines 500.00
(b) 3 to 5 machines 400.00
(c) 2 or less machines 150.00
(69) Undertakers with:
(a) Embalming establishment, funeral parlors for depositing
corpses and funeral transportation services of any kind 750.00
(b) Funeral parlor for depositing corpses and funeral
transportation services of any kind 500.00
(c) Coffins and funeral transportation services of any kind 250.00
(70) All other business, trades, occupational and other
establishments not specifically provided for under
any of the schedule 50.00
(71) All business establishments occupying spaces in the
supermarket not specifically provided for under any
of the schedule 100.00
Where there are two or more kinds of business conducted in the same address by the
same owner and/or operator, he shall pay the fees of the business with the highest rate plus fifty
percent (50%) of the rates prescribed herein for the other business(es).
b. Time of payment and surcharge for late payment. – The fees prescribed under this Subsection
shall be paid in advance within the first twenty (20) days of January each year. Failure to
pay the above fees within the period prescribed shall subject the taxpayer to a surcharge of twentyfive
per centrum (25%) of the amount due plus an interest of fourteen percent (14%) per annum
until the amount is fully paid.
c. For Residential Houses/Apartment building per Door P50.00
The garbage fee imposed under this sub-section shall be collected simoultaneously
upon payment of the Real Property Tax or the Business Taxes of the declared owner thereof,
and/or any other modes of collection that the city may devise.
d. Administrative provisions:
1. The certificate of payment of the fees prescribed herein shall be placed in a
conspicuous place in all establishments and shall be made available for inspection at all times
during office hours by duly authorized representatives of the City Environment & Natural
Resources Office (City ENRO) or of the General Services Department.
2. The Mayor’s permit shall not be issued or renewed unless the garbage fees herein
prescribed are paid.
3. Garbage Service Charges for Multiple Businesses – Where two or more kinds of
businesses subject to garbage service charges are conducted in the same place or
establishment by the same owner or operator, the charge to be collected shall be that of the
business which has the highest rate, plus twenty percent (20%) thereof.
4. Manufactures, producers maintaining or operating principal offices, factories and/or
sales offices in the same premises – for purposes of collection of the garbage service charges
under schedule S-1, manufacturers or producers maintaining their factory and principal or sales
offices in the same premises shall pay the garbage charges based on the total aggregate area
of such business premises at rate prescribed under schedule S (1-a) hereof.
5. In the case of a newly started business, the applicable garbage service charge shall
be computed proportionately to the annul fee.
e. Penalty. – Any violation of the provisions of this Article shall be punished by a fine of
not less than One Thousand Pesos (P1,000.00) but not more than Two Thousand Pesos
(P2,000.00), or by imprisonment of not less than twenty (20) days or not more than two (2)
months, or both, at the discretion of the court. If the violation is committed by a corporation, firm
or partnership, the president, manager, managing agent or managing partner, or person incharge
of the business shall be liable therefor.
SECTION 102. – LOCAL REGISTRY FEES AND PERMIT FEES FOR CADAVER
DISPOSITION.(Ord. No. 2001-048) –. There shall be collected the following fees for services
rendered by the Civil Registry of Naga City;
A. Civil Registry Records for:
1. Legal Separation P 3,000.00
2. Divorce/Annulment 3,000.00
3. Court decisions or order to correct or
or change entries in any certificate of
births, or marriage (Civil Registry records) 250.00
4. Voluntary emancipation of minors 250.00
5. Repatriation or voluntary renunciation
of citizenship 250.00
6. Court decision recognizing or acknowledging
of natural children or impugning or denying
such recognition or acknowledgment 250.00
7. Judicial determination of paternity affiliation 250.00
8. Aliases 100.00
9. Court decisions or orders to the custody of
guardianship or adoption 500.00
10 Filing of supplemental birth certificate to
to furnish additional data 200.00
11. Endorsement of civil registry records to NSO 200.00
B. For other entries in the registry:
1. For registration of any legal document
for record purposes 300.00
2. For registration of affidavit and/or
Oath of allegiance regarding wives
and children of naturalized Filipino
citizens or election of citizenship 200.00
3. For registration of foreign decree or
adoption 500.00
C. Marriage License and Solemnization Fees:
1. Application Fee 300.00
2. License fee 100.00
3. Solemnization fee when marriage is
Performed by any of the judges of
The City Courts or by the City Mayor 300.00
D. For Certified True Copy or Certified Xerox Copy of:
1. Birth Certificate for local use 30.00
2. Marriage Certificate 30.00
3. Death Certificate 30.00
4. Birth Certificate for Passport application 200.00
E. Late Registration of Birth, Marriage and Death:
1. Beyond Thirty (30) days but not exceeding
One (1) year 200.00
2. Beyond one (1) year 300.00
F. For issuance of Security Paper (SECPA) 200.00
G. For Filing of Petitions for Correction of First Name and/or
Correction of Entries:
1. Filing Fee for Petition for change of First
Name or Nickname 3,000.00
2. Filing Fee for correction of clerical error 1,000.00
3. Service Fee for Migrant Petitioner correction
of clerical error 500.00
4. Service Fee for Migrant Petitioner change of
First Name/Nickname in the Birth certificate 1,000.00
H. Miscellaneous Fee/Charges:
1. For certified copies of any records on file in
The Civil Registry, per page 30.00
2. Certified photocopy of approved petitions
under R.A. No. 9048, per page 30.00
3. Certificate of Finality of the approved petition
under R.A. No. 9048, per page 30.00
4. For every certificate issued by the LCR 30.00
5. Registration of AUSF (R.A. No. 9255) 200.00
I. Permit Fees for Cadaver Disposition
1.. Entrance from another municipality 100.00
2.. Transfer to another municipality 100.00
3. Cremation 100.00
4.. Exhumation 100.00
5. Burial 50.00
6. Cemetery Fee 50.00
7. .Disinterment 150.00
SECTION 103. – CEMETERY CHARGES:. – Cemetery Charges shall be imposed at
rates hereunder enumerated:
1. Permit to make major repair on:
a. Monuments or markers 50.00
b. Grave, tombs (tank) 75.00
2. Permit for every embalmed cadaver registered 50.00
3. Permit for every embalmed cadaver used for
scientific study of students from medical and
dental schools 500.00
4 For the lease of each niche in any of the city
cemeteries for a five year period without renewal 500.00
5 For each permit to transport remains,
bones, and ashes from Naga to other places and
vice versa 500.00
6. Rental for a standard grave per annum for five
years without renewal 200.00
7. For the lease of each multi-storey niches for
Five years; renewable only for another five
After payment has been made in advance and
No more renewal after ten years 3,000.00
8. For the perpetual lease of each (one single
deceased) to be deposited at the bone crypt. 1,000.00
SECTION 104. CLEARANCE, SECRETARY’S, HEALTH CERTIFICATE
CERTIFICATION FEES. – There shall be collected the following fees for the issuance of
clearances, copies of official documents, health certificates and certification issued by the
various offices of the City Government of Naga, viz:
(a) Clearance Fees. – There shall be collected the following fees for every certificate
issued in all offices of the City Government to every person requesting for the issuance of a
police, mayor’s or court/fiscal clearance and for every certificate issued to every persons in the
City of Naga ;
1. For employment, scholarship, study grants
or other purposes not hereunder specified,
each clearance/certificate 30.00
2. For firearms permit application 200.00
3. For change of name 200.00
4. For tourist passport and visa application 200.00
5. For Overseas Contract Work passport 100.00
6. For Application for Filipino Citizenship 2,000.00
(b) Secretary Fees. – Every person requesting for copies of official records and
documents in any of the offices of the City of Naga shall pay the following:
1. For every 100 words or fraction thereof,
of transcript of proceedings Typewritten
or computer printout(not including the
certificate and any notation) 50.00
2. Where the copy to be furnished is in printed
Form; on whole or in part, for each page
(double this fee if there are two pages in a
sheet) 50.00
3. For each certificate of correctness (with the
Seal of Office) written on the copy or
attached thereto, page page 50.00
4. For certifying the official act of a Municipal
Judge or other certificate with Seal. 50.00
5. For certified copies of any paper, records,
Decree, judgement or entry of which any
person is entitled to demand and receive a
copy in connection with judicial proceeding,
For each 100 words or fraction 50.00
6. Photocopy or any other copy of official or public
produced by copying machine, per page, except
students, provided they shoulder the reproduction
cost, and upon presentation of a valid I.D. or upon
request of competent school authorities 30.00
7. For each certification issued 30.00.
8. Research fee, per document 50.00
c) Health Certificate Fees:
1. For Employment with Health Card 50.00
2. For application for Driver’s License 30.00
d) Certification Fee per page 30.00
SECTION 105 -. HOSPITAL FEES AND CHARGES ( Ord. 96-035)
A. Hopspital Fees and Charges – There is hereby imposed fees and charges for the
use/availment of the facilities at the Naga City Hospital, as follows:
1. Room charges
Pay Ward 70.00/day
Service Ward Free
2. Operating Room Fees
1. Major Operations 250.00
2. Minor Operations 60.00
(Note: Medicines and Supplies not included in Fee)
3. Nursery Fees 30.00/day
4. Bacteriology:
Culture and Sensitivity 95.00
KDH (Potassium Hydroxide Smear) 30.00
5. Histopathology:
Surgical Tissue 90.00
Biopsy Specimen 40.00
Papanicolau Stain 20.00
Cell Block 40.00
Prozen Section 100.00
6. X-ray Service
Chest PA 150.00
Chest PA and Lateral 300.00
Ribs (3 views) 120.00
Skull (2 views) 300.00
Each additional film 100.00
Orbits (3 views) 150.00
Paranasal Sinuses (3)
One view only 150.00
Mastoids (3) 100.00
Zygoma (3) 100.00
Maxilla (3) 100.00
Tempano Mandibular joints (3) 100.00
Mandible (3) 100.00
Nasal Bones (2) 80.00
7. X-ray of Spines and Extremities:
Cervial Vertebra (4 views) 300.00
Neck (2 views) 60.00
Axis and Atlas (2) 60.00
Thoracic Vertebra (2 views) 110.00
Additional views 60.00
Lumbo Sacral Vertebra (2 views) 110.00
Sacrum (2 views) 60.00
Cocyx (2 views) 150.00
Pelvis (AP only) 200.00
Hip joint, one side (2 views) 300.00
Femur, Tibis, Humerus or Radio ulna (2 views) 300.00
Hands, Feet, knee or ankle 300.00
Finger or Toe 300.00
8. X-ray Abdomen
KUB 150.00
Supine and Upright Abdomen 150.00
Intravenous Pyelography 300.00
I.V.P. plus Urethrogram 400.00
Crystogram 150.00
Pelvimetry (2 views) 150.00
Oral Gall Bladder Series 150.00
I.V. Cholangiogram 250.00
Chole G.I. Series 400.00
Upper G.I. Series 300.00
Barium Enema 300.00
Bronchogram 200.00
Myelogram 200.00
Cerebral Angiogram, one side 200.00
9. Special Services:
Electrocardiogram (ECG)
Lumber Puncture 20.00
Stomach Lavage 20.00
Application, Strap Adhesive 20.00
Application, Plaster Cast 20.00/plus Materials
Dental Extraction (3 tooth) 15.00
Dental Temporary filling/tooth 20.00
Dental Permanent filling/tooth 30.00
Dental Prophylaxis 20.00
Cobalt Therapy per exposure
Pay 20.00
Service Donation 10.00
10. Miscellaneous Fees
Cord Dressing (Per pack) 5.00
Cotton Balls (Per pack) 4.00
Surgical Gauze (Per Pack) 10.00
Eye Pad (Per pack) 4.00
Oxygen used 10.00/hr.
Energy for Electric Fan per day 50.00
Energy for TV per day 50.00
Medical Certificate 25.00
Ambulance fee, in Naga 500.00
Ambulance Fee in Metro Naga 500.00/plus 50.00/km.
Suturing Cost of materials (variable)
11. Minor Surgeries
Excision 300.00
Incision and Drainage 200.00
Suturing (depending on type of wound) 50.00 (Min)
plus P20.00/bite
Debridement 250.00
Circumcision 400.00
Dressing (depending on supplies used)
-ordinary wound dressing 25.00
Removal of foreign body 200.00
Nail extraction 200.00
12. Deliveries (Section l, (b) Idem.)
Normal Spontaneous Deliveries 1,500.00
Newborn Care 150.00/day
B. Laboratory Services:
1. Hematology
Complete Blood Count 100.00
Hemoglobin, Hematocrit Det’n 50.00 each
WBC and different count 50.00
ESR 100.00
Platelet Count 75.00
Retryculocyte Count 75.00
CT-BT (Clotting and Bleeding Time) 75.00
Blood Morphology 120.00
2. Clinical Microscopy
Routine Urinalysis 75.00
Urine Sugar, Bili, Blood
(Blood Occult and other) 40.00 each
Stool Exam 50.00
Pregnancy Test 150.00
Seminal Fluid Analysis 100.00
3. Blood Chemistry
Routine Exams, FBS, Creatinine Uric Acid,
Cholesterol, BCN 110.00 each
Special Exams Bilurubin, SGPT-SGOT, TP,
Electrolytes, Na, Cl, Cal. 110.00 each
Testing Blood Sugar or Random Blood Sugar 110.00
Bilirubin Test 110.00
Total Protein – A/G Ratio 110.00
Uric Acid 110.00
Blood Urea Nitrogen 130.00
Serum Glutamic Oxalc Transaminase 110.00
Creatinine 200.00
Cholesterol 110.00
Triglycerides 140.00
Acid or Alkaline Phosphatase 200.00
Cell Count and Different CSR or any fluid 110.00
CSF Protein and Sugar 110.00
Cholesterol 100.00
HDL 130.00
LDL 130.00
Bilirubin 150.00
SGOT 150.00
SPPT 150.00
Total Proteins 150.00
4. Blood Banking and Serology
Blood typing 50.00
Cross Matching 100.00
RH Typing 50.00
Widal’s Test 300.00
Hepatitis B-Screening 300.00
RPR-VDRL (Syphilis) 300.00
5. Microbiology
Malarial Smear 50.00
Gram’s Stain 50.00
Acid Fast Stain 50.00
6. Other Tests:
HIV 300.00
ECG 150.00
Drug Test (THC/Meth) 300.00
HCV 250.00
C. Fine for Lost Patient’s Card 20.00
D. Issuance of Medical Certificate 25.00
E. Additional Fees and Charges:
1) Autopsy Report Fee P 50.00
2) Registered Certification of
Live Birth (Parent’s Copy) 20.00
3) Certificates for Stint of
Voluntary Services 20.00
4) Nebulization Fee 20.00/use
5) Certification of Death for registration 20.00
6) For authentication of documents 20.00
7) Research fee 50.00
8) Birth Certificate Issuance (other than #2) 20.00
SECTION 106. – LABORATORY FEES FOR EXAMINATION RENDERED BY THE
CITY HEALTH OFFICE. – There is hereby imposed fees and charges for laboratory
examination rendered/conducted by the City Health Office, as follows:
A. Laboratory Fee:
1. VDRL/HIV/Hepa B Screening Test 300.00
2. Widal Test 300.00
3. Blood Typing 50.00
4. RPR 300.00
5. Aids Test 300.00
6. Smear Fee 25.00
7. Water analysis 50.00
B. Issuance of Pink card 100.00
SECTION 107. – BICOL SCIENCE and TECHNOLOGY CENTRUM. There shall be
collected a fee for the use of the facilities at the Bicol Science and Technology Centrum..
a. Definition of Terms – For the purpose of this Section the following words and phrases
shall mean:
1. Student – those currently enrolled in DepEd and CHED recognized elementary,
secondary, tertiary or vocational schools, except law graduate and postgraduate
students;
2. Adults – shall refer to persons 21 years old and above, and not a student as
defined herein.
b. There is hereby prescribed the following fees and charges for admission and use of
facilities at the Bicol Science and Technology Centrum (BSTC) in the City of Naga:
1. General Admission Rates:
a. Class A – Complimentary ……………… FREE
1. For official visitors of the city government and the Department of Science and
Technology, Camarines Sur Provincial Center;
2. City Officials:
3. Bookers/Teachers of Student Group Tours;
4. Out-of-school youth, disabled persons and street children on official group
tours with certification from the Barangay Captain.
b. Class B – Non-Student Php15.00
c. Class C – Student 10.00
d. Class D – Discounted Rate 7.50
d.1. Booking paid a week before the scheduled tour shall enjoy the Class D rate.
In case of cancellation of paid booking by the booker, 20% of the total amount paid shall
be retained to the BSC. EXCEPT, when cancellation is made by the BSC, the total amount shall
be refunded.
2. Planetarium Viewing Fee:
a. For student Php5.00
b. For Adult 10.00
3. Rates of Rental for the use of the Audio Visual Room (AVR) and equipment therein:
a. AVR (Air-Conditioned) and
Equipment (minimum rate) – P2,000.00/day
b. Multi-Media Digital Projector:
Minimum Digital Projector Fee – Php2,000.00 for maximum
Use of two (2) hours
Succeeding period Php500.00 for every hour.
Provided that a fraction of more than 10 minutes shall be considered as one hour excess.
EXCEPT, for the use of the city government and its various department/offices, and the
Department of Science & Technology for its projects.
In case of damages during the use of the above-enumerated facilities and equipment of
the Centrum, the agency hosting the event shall be held liable.
Computer Utilization:
Minimum Computer Fee: P30.00 for the first
One (1) hour
Succeeding period P10.00 for every
30 minutes excess
“b) Rates of Rental – For the use of the Audio Visual Room (AVR) and equipment
therein:
b. AVR (airconditioned) and
Equipment (minimum rate): -Php1,500.00/day
c. Multi-Media Digital Projector:
Minimum Digital Projector Fee -Php2,000.00 for maximum
Use of two (2) hours
Succeeding period -Php500.00 for every hour.
Provided that a fraction of more than 10 minutes shall be considered as one hour excess.”
Provided that a fraction of more than 10 minutes shall be considered as thirty minutes
excess.
For preparatory/information gathering/program scanning and other initial action, all
BSTC guests/visitors may utilize any available Personal Computer of the BSTC Library and
other units designated for the same purpose without a fee. Provided that any of the BSTC
guest/visitor who utilizes such Personal Computer for the purpose other than those mentionedabove
shall be charged the corresponding amount as stated-above.
d. Payment of Rental. – Rental Fee for the use of facilities and equipment in the Bicol
Science Centrum shall be paid directly to the Office of the City Treasurer.
e. All fees and charges derived from the Bicol Science and Technology Centrum shall
accrue to the General Fund.
SECTION 108. NAGA CITY PUBLIC LIBRARY
A. Definition of Terms:
Reference Books – shall refer to text books used by pupils and students in all level
whether public or private schools;
Periodicals & Magazines – shall refer to newspapers, daily tabloids, and magazines
issued monthly, semi-annually and yearly;
Circulation Books – shall refer to all reference books, such as but not limited to
pocketbooks, etc.;
Over Due Books – shall refer to book/s borrowed but not returned on or before the
due date: that period of time beyond the allowed time limit.
B. The Library Identification Card (LIC) shall be issued by the City Librarian upon
presentation of the Official Receipt issued by the Naga City Treasurer’s Office covering payment
for Library Card Fee in the amount of FORTY (P40.00) Pesos each, payable to the Office of the
City Treasurer;
C. Fees for the use of Internet service/facility:
1. Residents of Naga City
i. Elementary P10.00/hr
ii. High School 15.00/hr
iii. College/Others 20.00/hr
iv. Use in excess of one(1) hr 0.25/min.
2. Non-residents of Naga City
i. Elementary/High School P20.00/hr
ii. College/Others 25.00/hr
iii.Use in excess of one(1) hr 0.50/min.
D. Encoding and printing services. Priority in the use of computers shall be in favor of
internet users. When computers are available, computer encoding and printing services shall
be charged the following:
1. Encoding fee:
i. Naga City residents P 5.00/hr
ii. Non-residents 7.00/hr
2. Printing fee:
a. Black & White:
i. Naga City residents P 4.00/page
ii. Non-residents 5.00/page
b. Colores:
j. Naga City residents P 8.00/page
ii. Non-residents 10.00/page
E. Imposition of fine for borrowed books not returned on due date:
1. Circulation Section:
i. Naga City residents P 2.00/day
ii. Non-residents 7.00/day
2. Reserve, Filipiniana/Bikol and Reference Sections
i. Naga City residents P 1.00/day
ii. Non-residents 2.00/day
SECTION 109. – ADMINISTRATIVE PROVISIONS APPLICABLE FOR THE NAGA
CITY LIBRARY- To lengthen the duration of the availability of the services and facilities of the
Naga City Public Library, the following rules shall be followed:
“a) The Library opens at 8:00 a.m. and closes at 6:00 p.m. from Monday to Friday
without noon-break, except during summer when library reading period starts at 8:00 a.m. to
12:00 noon and 1:00 p.m. to 5:00 p.m.”
b) All borrowers and/or users of books and other reading materials at the Naga City
Public Library are hereby required to secure a Library Identification Card (LIC) at the Office of
the City Treasurer, and the same shall be governed by the following rules and regulations:
1. Upon payment and presentation of the Official Receipt, the City Librarian shall sign
the ID and the same must be signed by the School Principal for elementary and high school
students, by the Deed of College for college students, and the Barangay Captain for out-ofschool
youth;
2. The Library Identification Card (LIC) is NON TRANSFERABLE, and the same shall be
supported by a Library Card systematically filed and recorded at the Naga City Public Library.
.
3. In case of loss, the bearer shall be required to execute an Affidavit of Loss to be
submitted to the City Librarian before a new ID shall be issued at the same cost;
4. The Library Identification Card (LIC) is NON TRANSFERABLE, and the same shall be
supported by a Library Card systematically filed and recorded at the Naga City Public Library.
SECTION 110- FEES FOR LOCATIONAL CLEARANCE FOR (A) BUILDING PERMIT,
(B) FOR BUSINESS PERMIT, SITE ZONING CLASSIFICATION CERTIFICATION FEE. –
There is hereby levied and assessed a fee for all clearances and certifications issued by the
City Palnning and Development Office, as follows:
a) fees for locational clearance for building permit
TYPE OF STRUCTURE PROPOSED
Residential Structure, single attached the
project cost of which is:
1. P 100,000.00 and below P 200.00
2. Over P 100,000.00 P 200.00 + 1/10 of 1% in excess of P
100,000.00
Apartments
1. P 500,000.00 and below P 1,000.00
2. Over P 500,000.00 P 1,000.00 + 1/10 of 1% in excess of P
500,000.00 regardless of the number of
doors
Dormitories
1. P 500,000.00 and below P 1,000.00
2. Over P 500,000.00 P 1,000.00 + 1/10 of 1% in excess of P
500,000.00 regardless of the number of
rooms
Institutional, the project cost of which is
1. P 100,000.00 and below P 1,000.00
2. Over P 100,000.00 P 1,000.00 + 1/10 of 1% in excess of P
100,000.00
Commercial, Institutional, Agro-Industrial,
the project cost of which is:
1. P 100,000.00 and below P 2,000.00
2. Over P 100,000.00 P 2,000.00 + 1/10 of 1% in excess of P
100,000.00
Special Uses/Special Projects, the project
cost of which is:
1. P 100,000.00 and below P 2,000.00
2. Over P 100,000.00 P 2,000.00 + 1/10 of 1% in excess of P
100,000.00
Alteration/Expansion (affected areas/cost
of expansion only)
same as original application
b. Proposed Locational Clearance Fee for Business Permit
Type of Business Proposed
New P 100.00
Old (Renewal) P 50.00
c. Proposed Site Zoning Classification Certification Fee
Classification Proposed
Residential 100 sq.m. & below
100+ – 200 sq.m.
200+ – 300 sq.m.
300+ – 400 sq.m.
400+ – 500 sq.m.
500+ – 1000 sq.m.
1000+ & above
P 100.00
150.00
200.00
250.00
300.00
400.00
500.00
Commercial 100 sq.m. & below
100+ – 200 sq.m.
200+ – 300 sq.m.
300+ – 400 sq.m.
400+ – 500 sq.m.
500+ – 1000 sq.m.
1000+ & above
P 200.00
250.00
300.00
350.00
400.00
450.00
500.00
Agricultural 1 ha & below
1+ – 2 ha
2+ – 3 ha
3+ – 4 ha
4+ – 5 ha
5+ ha & above
P 100.00
150.00
200.00
250.00
300.00
400.00
Industrial (Light & Agro) P 500.00
Institutional P 200.00
Cemeteries & Memorial Parks P 500.00
Parks, Plazas & Open Space P 100.00
Transportation Utilities P 100.00
SECTION 111.- BUILDING PERMIT AND OTHER INSPECTION FEES –Applicability
Clause – The assessment, collection and allocation of building permit fees, signboard, permit
fees, plumbing inspection and permit fees, sanitary inspection fees, electrical installation permit
and inspection fees, mechanical installation and inspection and such other levies as may be
prescribed by the Engineer’s Office in the exercise of regulatory powers over public and private
buildings and structures, shall be governed by the National Building Code as supplemented by
the Building Code of Naga City and the rules and regulations promulgated thereunder.
SECTION 112. – SANITARY INSPECTION AND OTHER HEALTH FEES (Sec 21, (a)
Ord. No. 93-060) There is hereby imposed fee for the following services rendered by the City
Health Office as follows; -
a. Sanitary Inspection Fee. – Every owner or operator of business, industrial,
commercial, or agricultural establishment, accessoria, building or house for rent, shall secure
sanitary certificate or permit for the purpose of supervision and enforcement of existing rules
and regulations on sanitation and safety of the public, upon payment to the Office of the City
Treasurer of an annual fee, in accordance with the following schedules:
a. Aircraft and water companies P500.00
b. Financial institutions, such as banks, pawnshops,
money shops, insurance companies, finance and
other investment companies, dealers in securities
foreign exchange dealers:
Main Office 300.00
Every branch thereof 200.00
c. Gasoline service/filling stations 500.00
d. Private Hospitals 800.00
e. Medical and dental clinics and animal hospitals 300.00
f. Dwellings and other spaces for lease or rent:
1. Hotels, motels, apartels, pension house , & Drive inns:
With more than 150 rooms 800.00
With 100 to 149 rooms 600.00
With 50 to 99 rooms 400.00
With 25 to 49 rooms 200.00
With less than 25 rooms 150.00
2. Apartments/per door 120.00
3. (Accessorias) or house for rent 120.00
4. Dormitories, lodging or boarding houses,
with accommodation for:
More than 40 boarders or lodgers 500.00
15 to 39 boarders or lodgers 300.00
Less than 15 boarders or lodgers 200.00
g. Institutions of learning 600.00
h. Media facilities 200.00
i. Telegraph, teletype, cable and wireless
communication companies 200.00
j. Telephone/electric and power companies:
Main Office 400.00
k. Administration offices, display offices, and/or
offices of professionals 100.00
l. Peddler 20.00
m. Lending investors 200.00
n. All other businesses, industrial, commercial,
agricultural establishments not specifically
mentioned above:
With an area of more than 1,000 sq. m. 800.00
500 or more but less than 1,000 sq. m. 600.00
200 or more but less than 500 sq. m. 400.00
100 or more but less than 200 sq. m. 300.00
50 or more but less than 100 sq. m. 200.00
25 or more but less than 50 sq. m. 100.00
less than 25 sq. m. 60.00
In case an individual, a partnership or a corporation conducts or operates two or more
businesses in one place or establishment, the sanitary inspection fee shall be imposed on the
business with the highest rate.
b. Health Certificate Fee – Every person required by existing laws and regulations to
secure health certificates from the Office of the City Health Officer and Naga City Hospital, other
than those secured for purposes of application for Employment and Driver’s License, shall pay
an annual fee of fifty (P50.00)
Time of Payment. – The sanitary inspection and health certificate fees herein prescribed
shall be paid at the Office of the City Treasurer, before any business or occupation may be
lawfully begun or pursued, and upon renewal of the permit every year thereafter, within the first
twenty (20) days of January.
Annual inspection of Premises for Rent. – Except as otherwise provided, the City Health
Officer or his duly authorized representative shall conduct an annual inspection of all houses,
accessories or buildings for rent or as soon as circumstances require and all business
establishments (commercial, industrial, agricultural) in order to determine their adequacy of
ventilation, propriety of habitation and general sanitary conditions pursuant to the existing laws,
rules and regulations. Sanitary permit shall be issued to the owner by the City Health Officer or
his duly authorized representative after such inspection was conducted and found to be
sanitary.
Contents of Sanitary Permit – Every permit issued shall show the name of the applicant,
his nationality, civil status, address, nature of organization (whether sole proprietorship,
partnership or corporation), location of the building and such other data as may be necessary.
The permit shall be granted for a period of not more than one year and shall expire on the 31st
day of December following the date of issuance thereof, unless revoked or surrendered earlier.
When Business is Deemed Finally Closed. – Every permit shall cease to be in force
upon revocation or surrender thereof, or upon closure of the business or discontinuance of the
undertaking for which the permit was issued. The business shall be deemed finally closed, only
upon payment of all taxes, fees and charges due thereon.
SECTION 112-A. – Night Parking Fee. A night parking fee is hereby imposed on
owners/operators of motor vehicle for using street, sidewalk or public place or streets and alleys
in front of one’s house or place of business as a private garage or parking space during
nighttime, as follows:
1. For cars or jeepneys, per quarter 225.00
2. For buses and trucks, per quarter 300.00
3. For containerized vans/trailers,
per day or fraction thereof 15.00
SECTION 113. – FEES FOR SECURING COPY OF GEOGRAPHIC INFORMATION
SYSTEM. – The fees in securing copy of Geographical Information System (GIS) Maps at the
Electronic Data Processing (EDP) of the Naga City Government is hereby fixed at the following
rates:
CANNON BJ-W3000 WIDE FORMAT
(Type of Printer)
Cannon High Resolution Paper
AO/36”x48” A1/24”x34”
P275.00 P 225.00
Discounted
Rate for
Students P 190.00 P 150.00
Natural Tracing Paper 90/95gsm
AO A1
P 175.00 P 125.00
Discounted
Rate for
Students P 120.00 P 90.00
HP DESKJET 1125C
(Type of Printer)
Substance 20 Oslo-Type
P 50.00 P 40.00
Discounted
Rate for
Students P 35.00 P 30.00
ARTICLE VIII. – OTHER FEES AND CHARGES
SECTION 114. PUBLIC UTILITY CHARGES, TOOL FEES OR CHARGES. The
Sanggunian Panlungsod shall prescribe the terms and conditions and fix the rates for the use of
public utilities owned, operated and maintained by the City and the disposition of toll charges for
the use of any public road, pier or wharf, waterway bridge, ferry or telecommunication system
funded and constructed by the city; Provided, that no such toll fees or charges shall be collected
from officers and enlisted men of the Armed Forces of the Philippines and members of the
Philippine National Police on mission, post office personnel delivering mail, physically
handicapped, and disabled citizens who are sixty five (65) years or older.
SECTION 115. FISHERY RENTALS, FEES AND CHARGES. – Rate of Rentals. – The
rate of fishery rentals within Naga City for the grant of exclusive fishery rights to erect fish
corrals, operate fishponds or oyster beds; or catch “Bangus” fry or “kawag-kawag” or fry of any
other species of fish for propagation, if there are no interested bidders in the public auction, are
as follows:
1. Fish corrals or fish pens in inland fresh water with the area of :
Less than 500 sq. m. P 150.00
500 sq. m. or more but less than 1,000 sq. m. 300.00
1,000 sq. m. or more but less than 5,000 sq. m. 540.00
5,000 sq. m. or more but less than 10,000 sq. m. 750.00
10,000 sq. m. or more 1,200.00
2. For the grant of privilege to take fish from city waters
with nets, traps or other fishing gears 15.00
3. For the operation of a fishing vessel of three (3)
tons or less. 22.50
The rules and regulations to be promulgated for the grant of license under this section
shall be subject to the approval of the proper authorities.
SECTION 116. ADMINISTRATIVE FINES AND PENALTIES
Definition of Terms:
Administrative Penalty – shall refer to the penalties imposed within the administrative power of
the local government unit and sanctioned by existing government
policies and regulations.
Violator’s Citation Ticket – for the purpose of this ordinance, shall refer to a ticket issued by the
law enforcer to any violator of any ordinance covered by this
ordinance.
Ordinance Violator – shall refer to all such persons violating any of the ordinances herein
mentioned or covered therefor.
1. Guidelines governing the implementation of this section.
a. The administrative penalties in this ordinance consisting of fines shall apply to all
ordinances which provides fines and penalties which shall be imposed as follows:
First Offense – 25% of the fines provided in the ordinance violated.
Second Offense – 50% of the fine provided in the ordinance violated
Third Offense – 75% of the fine provided in the ordinance violated.
b. Violators upon apprehension shall be issued with a violator’s citation ticket and must be
redeemed with the City Treasurer’s Office within seventy two (72) hours upon receipt.
c. All fines from administrative penalty, shall be paid directly to the City Treasurer’s Office
with corresponding notation of the citation ticket.
d. Failure on the part of the violator to redeem his citation ticket within the prescribed
period, subject violation shall be referred to the City Prosecutor’s Office for filing of the
appropriate charges with the proper court.
2. Duties of Law Enforcer. – It shall be the duty of the law enforcers to be named and
constituted by the City Mayor, to report and submit within twenty four (24) hours the list of
apprehended violators issued violator’s citation tickets to the Office of the City Treasurer.
3. Report on Violations and Income Derived. – The City Treasurer is hereby required to
prepare and submit a separate monthly written report to the City Mayor copy furnished the
Sangguniang Panlungsod the number of violators issued with a violator’s citation ticket as
well as the amount derived therefrom.
SECTION 117. – FEE FOR THE USE OF PLAZA QUEZON. – There is hereby imposed
a fee for the use and occupancy of the Plaza Quezon and for the issuance of permit for the use
thereof:
a. For use of the Plaza Quezon with
or without its facilities at whatever time
other than rallies or demonstration – P1,500.00 per day
b. For use of the Plaza Quezon for rallies or
demonstration 1,000.00 per day
SECTION 118. FEES AND CHARGES FOR USE PUBLIC PLACES AND SPACES. The
use of Public Places and Spaces in the City of Naga for purposes of vending all kinds of articles
and commodities during the Penafrancia Festivities.
Definition of Terms – As used in this ordinance.
Transient Vendors – shall refer to any person or individual, resident or non-resident of the City
of Naga, who sells or vends or is employed to attend or watch goods in
behalf of the vendor or seller, consisting of agricultural or industrial
products, cooked foods or dry goods, or any item or article of value at any
of the public places or spaces designated or mentioned in Section 1 and 2
of this ordinance.
Public Plazas – shall refer to all the public plazas located at the Central Business District of
the city more particularly named as the Plaza Quezon, Plaza Rizal, and
Plaza Quince Martires.
Agricultural Products, Cooked Foods, and Dry Goods, and Articles defined under
Section 3b, 3c, and 3d of Ordinance No. 92-026 of the City of Naga which is appended hereto
and such portions adopted by this Ordinance.
It is strictly prohibits transient vendors during the period of the Penafrancia Festivities
mentioned in Section 1 above, to construct any temporary stall, shanty, or lean to or spread
their wares on the ground along or inside any of the public plaza, the main thoroughfares, side
streets, sidewalks, or intersections of the City more particularly at the present Central Business
District and those streets leading to the schools, churches and public plazas and the take off
and landing sites of the Traslacion and Fluvial Procession of the Penafrancia Festivities, except
only those stalls temporary or otherwise, which have been installed with permits granted by the
City Government.
Trade Fairs, Exhibits, and/or Carnival Shows hat admit transient vendors inside shall not
be allowed at any of the places and plazas mentioned in Sections 1 to 3 of this ordinance
whether they be sponsored by government or non-government entities. The sports Complex
beside the Naga Central school II and the DIGITEL Co., may by proper arrangements with the
authorities concerned be used for such purpose provided this will not unduly disturb the peace
and quiet of the neighboring residences.
Only public spaces located at the ramps leading to the third floor of the Naga City Public
Supermarket as are indicated by the Market Awards Committee and to include these spaces not
occupied by stall holders at the third floor of the said market are to be lease to transient vendors
on a first-come, first-served basis and at rates provided for under Sections 2A, 2B, 2C , and 2D
of Ordinance No. 96-040 of the City of Naga such provisions of which are being adopted en-toto
by this ordinance and appended hereto as part of the same.
The vacant spaces at the Riverside between the Public Supermarket and the Naga River
revetment shall likewise be leased to transient vendors whose articles and commodities match
those vendors now occupying the area.
Special occupancies by transient vendors of certain sidestreets during special
occasions. Some Sidestreets in the City maybe occupied by transient vendors during special
occasions such as Penafrancia festivities (Sept. 1 to Oct. 15), Kamundagan Festival, and Trade
and Industrial Fairs (maximum of two (2) fairs for any group in a year) for a period of thirty (30)
days from date of issuance of permit.
The fees for use of Public Places and Spaces in the City of Naga for purposes of
vending all kinds of articles and commodities during the Penafrancia Festivities, are as follows:.
a. At vacant spaces (sidestreets) along Panganiban Avenue, Penafrancia Ave., outside the
wall of CSNHS up to BCAT, E. Angeles St., where vending is allowed only for a period of
ten (10) days from the Traslacion up to Penafrancia Fiesta Day, the rates shall be as
follows:
1. General Merchandise:
a. Small (2 x 2) P1,300.00
b. Big (2 x 2) but not to exceed (4 x 4) 1,800.00
2. Carinderia:
a. Small 500.00
b. Big 1,200.00
a. At vacant spaces along Penafrancia Avenue outside the walls of the Camarines Sur
National High School up to the gate of the Bicol College of Arts and Trade at a rate of
P4,000.00 per booth (2 x 2 m).
b. Inside private lots along both sides of Barlin Street and Penafrancia Avenue, Balatas
Road, and Magsaysay Avenue. – Vendors here pay rentals with arrangement from
private lots owners thereof and shall pay the required fees at the City Treasurer in the
amount of P3,000.00 per stall provided that no stalls are constructed to protrude into the
sidewalks & roadsides.
c. All food and softdrinks booths shall be allowed only at the outside walls of the
Metropolitan cathedral annex patio at the rate of P1,500.00 per booth.
d. Selling of RTWs and similar items are hereby prohibited along the above-mentioned
streets except in private lots.
e. Provided that those transient vendors who want to vend during the period from the
Traslacion up to the Penafrancia Fiesta day shall pay only 50% of what is charged.
These above-mentioned rates or fees shall include Mayor’s permit, business tax,
sanitary permit, garbage fee and fire inspection fee.
The City Mayor is authorized under this ordinance to lease temporarily any private
property near the Central Business District if such is needed to accommodate transient vendors
who may fail to secure a space at the Supermarket are and said transient vendors shall be
assessed in accordance with the size available to them.
Owners of private commercial or business stalls and establishments whether located at
the Central Business District or along thoroughfares, streets and roadways leading to schools,
churches or plazas as described above, are prohibited from leasing or renting out to transient
vendors spaces that protrude or go beyond their lot lines to include those spaces reserved
under existing laws and ordinances as pedestrian lanes or parking spaces, unless the same
spaces are without doubt inside their privately owned premises.
The City PNP Officers and men and the City Market Guards so designated are hereby
deputized under this ordinance to implement strictly the provisions of this ordinance.
Penalties. – Any violation of any of the provision of this ordinance shall be penalized
with a fine of One Hundred (P100.00) Pesos at any one time of apprehension and the
confiscation of goods and commodities after a third violation.
Violation under Section 8 hereof shall incur a fine of Five Hundred (P500.00) Pesos at
any one apprehension and after a third apprehension the revocation of license of the
establishment.
The fines herein imposed shall be collected by the deputized PNP or Market Guard and
acknowledged by an official receipt from the Office of the City Treasurer.
SECTION 119. FEES FOR PRIVATELY OWNED LOTS USED FOR VENDING
VARIOUS ARTICLES DURING PEÑAFRANCIA FIESTA. There is hereby levied a fee for
private lots owners and malls/buildings for use of privately-owned lots in the City of Naga for
purposes of vending all kinds of articles and commodities during the Peñafrancia Festivities, to
wit:
Area Rate
a) General Merchandise 2 x 2 P 3,500.00
4 x 4 7,000.00
b) Eatery 2 x 2 1,000.00
4 x 4 2,000.00
c) Softdrinks booth 500.00
d) Peddlers-Rel.Art 200.00
e) Others 200.00
f) All softdrink booths along the Central Business District, E. Angeles St., Penafrancia
Ave., and Tabuco, including booths which are allowed only inside lots along Balatas
and Magsaysay Roads at P300.00/booth.
g) These above-mentioned rates or fees shall include Mayor’s Permit, Business Tax,
Sanitary Permit and Fire Inspection Fee and shall be payable to the Office of the City
Treasurer or its authorized collectors before the construction/installation of booths.
SECTION 120. – SWIMMING POOL CHARGES (NAGA CITY CIVIC CENTER). – There
is hereby imposed an entrance fee for use of the Swimming Pool at the Naga City Civic Center,
as follows:
1. Any person twelve years of age and below – Fifteen (P15.00) Pesos
2. Any person above twelve years old – Twenty (P20.00) Pesos,
3. An additional fee of Ten (P10.00) Pesos shall be charged for night swimmers. Night
swimming shall commence from six o’clock in the afternoon up to twelve o’clock in the
evening,
4. Students/Senior Citizen – Fifteen (P15.00) pesos
5. Rental of Cottages at Swimming Pool Area – Seventy Five (P75.00) Pesos
6. Special discounts of not more than 50% shall, from time to time, be given by the City
Mayor or his duly authorized representative to students while in attendance of their
swimming classes upon the recommendation of either the Chairman, Committee on
Youth Development, or the Chairman, Committee on Sports or the Chairman,
Committee on City Properties of the Sangguniang Panlungsod.
SECTION 121. – METRO NAGA SPORTS COMPLEX. – There is hereby prescribed the
following fees and charges for the use of facilities at the Metro Naga Sports Complex in the City
of Naga:
a. Athletic ground, stadium, baseball
and softball, tennis court P10.00/person non-student
P 5.00/person student
b. Air con Rooms Pl,500.00/day/room
c. Ordinary Rooms P500.00/day/room
d. Folding Beds P20.00/day/unit
e. Chairs P5.00/day/unit
f. Tables P10.00/day/unit
g. Electric Fan P25.00/day/unit
h. Parking of Vehicles P10.00/unit
i. Swimming Pool
Person twelve years of age and below shall be charged Ten (P10.00) Pesos; and
persons thirteen years of age and above shall be charged Fifteen (P15.00) Pesos; and a
season or monthly pass which will entitle the holder for more frequent use of the
swimming pool for a charge of Two Hundred Fifty (P250.00) Pesos only per month.
Special discounts of not more than 50% shall from time to time be given by the City
Mayor or his duly authorized representative to students while in attendance of their
swimming classes not exceeding thirty (30) days upon the recommendation of either the
Chairman. Committee on Sports or the Chairman, Committee on Youth Development or
the Chairman, Committee on City Properties of the Sangguniang Panlungsod.
The use of these facilities shall be limited only during day time except the
Conference Room, VIP Lounge and dormitories.
These facilities shall be used by the Naga City Government and its departments
free of charge.
In case of damages during the use of these facilities and equipment of the Sports
Complex, the agency hosting the event shall be held liable.
Payment of Fees and Charges. – Collection of fees and charges shall be paid in
advance directly to the Office of the City Treasurer.
SECTION 122. NAGA CITY GYMNASIUM. – It is hereby prescribed the following fees
and charges for the use of the Naga City Gymnasium including their respective facilities in the
City of Naga by private individuals, companies or groups, as follows:
a. Daytime
- w/out use of Electric power – P 125.00 per hour
- with Sound System & other equipment – 300.00 per hour
- with Sound System & other equipment
owned by the City – 500.00 per hour
b. Night time
- Using 6 light bulbs only – P 245.00 per hour
- Using 6 light bulbs & sound system – P 350.00 per hour
- Using 6 light bulbs & sound system (city owned) – P 600.00 per hour
- Using 18 light bulbs – P 500.00 per hour
- Using 18 light bulbs & sound system – P1,000.00 per hour
- Using 18 light bulbs & sound system (city owned) – P1,500.00 per hour
c. Government sponsored activities including those of the Barangay shall be exempted
from the payment of the fees herein prescribed, provided a duly approved Mayor’s permit is
secured.
In case of damages during the use of these facilities and equipment of the Naga City
Gymnasium, the individual, company or group hosting the event shall be held liable.
C. Payment of Fees and Charges. – Collection of fees and charges shall be paid directly
to the City Treasurer’s Office before the Mayor’s Permit may be issued.
ARTICLE IX – THE PANGANIBAN UPGRADING AND BEAUTIFICATION PROJECT
SECTION 123. – SCOPE AND COVERAGE. – This Article shall apply to all the buildings
and establishments covered by the Panganiban Upgrading and Beautification Project known as
the “KAPIT-BISIG SA PANGANIBAN” Project consisting of Duplex and Pavilions constructed
along one side of Panganiban Avenue, Naga City alongside the PNR Railroad Tracks consisting
more or less of THIRTEEN (13) DUPLEX buildings and SEVEN (7) PAVILIONS, the latter
divided into “DOORS”.
SECTION 124. – RENTAL RATES AND MODE OF PAYMENT. – The rate of rentals of
these commercial buildings consisting of doors for both Duplex and Pavilions shall be uniform
for all, setting said rentals at FOUR PESOS (P4.00) per square meter of the area including
parking area and other facilities therein, per month.
3.1. Said rentals shall be paid on a monthly or quarterly basis, the said to be paid
on the first week of the month or the quarter, as the case may be, without incurring any
interest or penalty.
3.2. Penalties shall be imposed only when overdue after the period provided
either monthly or quarterly at the legal rates prevailing.
SECTION 125. – LEASE CONTRACT. – This Section hereby authorizes the City Mayor
of Naga to renew and sign the Lease Contract with all the Building Owners of the Project
determining for this purpose the actual building owners as are now entitled to the same and
incorporating in the provisions of said Contract the upgraded rates as herein prescribed and
setting the terms and conditions in said Lease Contract, and the City as the Lessor of said
establishment in accordance with the provisions of this ordinance.
The term of the Lease Contract shall be five (5) years and renewable upon agreement of
the parties.
SECTION 126. – All lease rentals and interests derived from this project shall accrue to
the General Fund of the City and paid directly to the City Treasurer.
CHAPTER VIII. – THE ECONOMIC ENTERPRISES
ARTICLE I. – NAGA CITY ABATTOIR
SECTION 127. – IMPOSITION OF FEES. -The following fees and charges is hereby
levied for the services rendered and for the use of equipment and facilities of the Naga City
Abattoir in the slaughter of the following animals thereat, as follows:
1. Hogs:
Slaughter Fee – P 0.17/kilo
Post Mortem Fee – 0.42/kilo
Ante Mortem Fee – 5.04/head
Coral Fee – 3.78/head a day
Permit Fee – 1.68/head
Service Fee (Per head)
50 kilos below – P 42.00
51 to 60 kilos – 58.80
61 to 90 kilos – 75.60
91 to 120 kilos – 92.40
121 to 150 kilos – 109.20
151 to 180 kilos – 126.00
181 to 210 kilos – 142.80
211 to 240 kilos – 159.60
240 above – 176.40
2. Large Cattles:
Slaughter Fee – P 0.50/kilo
Post Mortem Fee – 0.42/kilo
Ante Mortem Fee – 8.40/head
Coral Fee – 11.76/head a day
Permit Fee – 3.36/head
Service Fee – 142.80/head
For liming the legs,
an additional of – 14.00
3. Ante Mortem Fee for:
Goat/Sheep, deer -P 3.00/kilo
Horse – 8.40/kilo
Poultry – 2.50/kilo
b. The inspection fees of the carcass and edible offals of animal/s poultry
slaughtered/dressed to detect the presence of lesions and abnormalities is hereby fixed at
P0.25 per kilo of meat and poultry.
c. Violations of any provision of this ordinance shall be penalized by a fine of Five
Thousand (P5,000.00) Pesos or imprisonment of not more than one (1) year or both at the
discretion of the court.
SECTION 128. – FEE FOR PREGNANCY DIAGNOSIS FOR MATURED FEMALE
LARGE CATTLE. – There is hereby imposed a fee for pregnancy diagnosis of matured female
large cattle conducted by the City Veterinary Office prior to slaughtering of these animals, as
follows:
a. For matured female large cattle which are not pregnant P50.00
b. For matured female large cattle found to be pregnant 200.00
ARTICLE II. – NAGA CITY CENTRAL BUS TERMINAL
SECTION 129. – IMPOSITION OF FEE. – There shall be levied the following rates for
the use of the Naga City Central Bus Terminal, viz:
a. Terminal fees for buses originating from the terminal. The operator of the Central Bus
Terminal may charge terminal fees on buses originating from the facility at a maximum rate of
P350/bus/departure, or an amount equivalent to one passenger fare to its final route of
destination, whichever is lower, which amount shall already be inclusive of all applicable
charges.
b. Terminal fees for buses passing thru the terminal. The operator of the Central Bus
Terminal may charge terminal fees on buses at rates not exceeding P20.00 per generated
passenger for units passing through the terminal, provided that the total fees collected shall not
exceed the maximum prescribed under Section 1 hereof.
c. Fees for stalls, booking offices and vendors. The operator of the Central Bus Terminal
shall charge fees not exceeding P7/sq.m./day for stalls and booking offices and not more than
P30 per day per vendor. Vendors shall be those plying their trade outside the stalls or booking
offices.
e. Adjustment of fees. Any reduction in terminal or stall fees may be effected at any
time provided the city government is notified at least a day beforehand.
However, any increase in fees exceeding those specified under Sections 1, 2
and 3 are subject to the prior approval of the city government. Evaluation of fees
shall consider the following:
a. Competitiveness of the terminal vis a vis other terminals outside
the city and commercial facilities inside the city.
b. Financial viability of the terminal
c. Reasonableness of the increase given developments in the
Central Business District II
d. Capacity to pay of terminal clients.
The operator shall submit financial statements and such reports or
documents as may be required by the city government to properly evaluate
requests for fee increase.
SECTION 130. ROLE OF CENTRAL BUS TERMINAL COMMITTEE. The Central Bus
Terminal Committee and its Technical Committee created for the purpose of overseeing the
evaluation and award of the central bus terminal shall likewise evaluate requests for fee
increases and make its recommendation subject to the approval of the sanggunian panlungsod.
SECTION 131. LEASE ENTITLEMENT/DISPOSITION . – Each qualified applicant,
whether natural or juridical person, shall be entitled to only one (1) stall at a time, unless the
business undertaking requires bigger space requirement and the establishment thereof will spur
economic growth in, and enhance commercial viability of, the area.”
ARTICLE V II-. NAGA CITY PUBLIC MARKET
SECTION 132.- a. DEFINITION OF TERMS.- As used in this Section, the following
words and phrases shall mean:
a. Ambulant, transient or itineral vendors refers to a vendor or seller who
does not permanently occupy a definite place in the market but one who
comes either daily or occasionally to sell his or her goods.
b. Market committee refers to the body whose duty is to conduct the
drawing of lots and opening of bids in connection with the adjudicating
of vacant or newly constructed stalls or booths in the city market and to
certify to the City Mayor the result thereof.
c. Market premises refers to an open space in the compound, part of the
market lot consisting of bare ground, not covered by the market days.
d. Market rental fee refers to the fee paid to and collected by the City
Treasurer for the privilege of using public market facilities.
e. Market stalls refer to any allotted space or booth in the public market
where merchandise of any kind is sold or offered for sale.
f. Market section refers to a subdivision of the market, housing one class
or group of allied goods, commodities or merchandise.
j. Public market refers to any place, building or structure of any kind,
designated as such by the Sanggunian Panlungsod, except public
streets, plazas, parks and the like.
b. CLASSIFICATION OF STALLS.-
For the purpose of this ordinance, government owned or operated public
market in the city are hereby classified into:
Class A – those with an average monthly income of P60,000.00 or more
during the preceding three months.
Class B – those with an average monthly income of P30,000.00 or more
but less than P60,000.00 during the preceding three months.
Class C – those with an average monthly income of less than P30,000.00
during the preceding three months.
Subsequent reclassification may be made on the basis of the preceding
three (3) months collection, but not more than once a year.
C. MARKET SECTIONS –
For purposes of this ordinance, the Naga City Public Market shall be
divided into the following sections:
a. Fish section – refers to the area where only fresh fish, clams, oysters, lobster,
shrimps, sea weeds, and other sea foods or marine products shall be sold.
b. Meat, pork and dressed chicken section –refers to the area where only all kinds
of meat and other meat products shall be sold provided that meat, pork and
dressed chicken shall be separately displayed and properly labeled.
c. Vegetable and fruit section – refers to the area where only all kinds of
vegetables, fruits, coconuts and root crops such as camote, cassava, gabi, and
the like shall be sold;
d. Dry goods section – refers to area where only textiles, ready-made dresses and
apparel, kitchenware and glassware, school and office supplies, novelties, native
products shall be sold.
e. Grocery section – refers to the area where only all kinds of cakes, biscuits,
pastries, crackers, butter, cheese, confections, candles, canned or bottled foods,
beverages, soft drinks, cigarette, flour, oatmeal, ham, bacon, sugar, nuts, sauce,
onions, garlic, potatoes, all kinds of cereals, such as rice, corn, mongo and the
like eggs, sausages, starch, smoke fish, dried fish, roll, feeds, soap and other
household and food products including forest products, firewood and charcoal
are sold.
f. Rice, corn and other cereal section – refers to the area where purely rice, corn
and other cereals shall be sold.
g. Poultry product section – refers to the area where only live chicken, ducks,
turkeys, other fowls and birds, suckling or piglets, and the like that shall be sold.
h. Flower shop section – refers to the area where only kinds of garden accessories
and implements or tools shall be sold.
i. Cold Storage service section – refers to the area where only refrigeration
services shall be made available and sale of ice in whatever form shall be
conducted.
j. Miscellaneous section – refers to the area where any other business not
classified herein shall be allowed.
The numbering, designation, or other forms of identifying the market section shall
be the responsibility of the Market Supervisor and the City Treasurer.
SECTION 133.- IMPOSITION OF FEES – The fees and charges levied and assessed
for the use and occupancy of stalls and spaces at the Naga City Public Market as provided
under existing city ordinances fixing the stall rental rates theron is hereby adopted as part of this
Ordinance.
Provided, that for better located stalls, such as those front stalls facing the market
periphery or streets and corner stalls, there shall be added to the above-prescribed fees the
following:
1. Front corner stall – plus 20% of the rates imposed
2. Front stalls – plus 15% of the rates imposed
3. Inside corner stalls – plus 10% of the rates imposed
a. Owners or operators/drivers of trucks, delivery vans or other conveyances, whether
hired or not, parked within the fifty (50) meter radius from the border of the market
and disposing/discharging or advertising product or merchandise shall also pay the
following:
Kind of Conveyance Rate Per Entry
Jeep (regardless of load) P10.00
Truck (regardless of load) 20.00
b. On occupants of the market premises,
not occupying stalls, per day or fraction
thereof, per square meter or fraction P10.00
c. Fees for ambulant/transient vendors. – Market fees for the occupancy of market
premises by ambulant/transient vendors shall be pay the amount of Ten Pesos
(Php10.00) per square meter per day, of the space occupied or a fraction thereof,
which may be paid for by said vendors on a daily or monthly basis at his option with
the daily rate computed based on a thirty (30) day month factor. They shall be limited
to the areas not earmarked and utilized for passageway and/or entrance to the market
building.
In case the vendor from whom an entrance fee was collected occupies any space with
an area in excess of what he paid as entrance fee (those not mentioned are subject to the
entrance fee).
Duly licensed suppliers or distributors of goods, commodities or general merchandise or
permanent occupants of market stalls, booths, tiendas, or other space as well as the same
occupants when they bring in goods, commodities or merchandise to replenish or augment their
stock, shall not be considered as transient vendors required to pay the market fees herein
authorized.
SECTION 134. GOODWILL ON TRANSFER OF RIGHT TO OWNERSHIP OF MARKET
STALL AT THE NAGA CITY PUBLIC MARKET – This Section shall govern the classification of
all stalls and the prescribed fees for the Transfer of Right to Ownership of Stalls at the Naga
City Public Market.
1. Definition of Terms. –
(a) Stall – this refers to each unit of the public market being occupied
by a particular vendor or operator of business in said market;
(b) Section – this is the aggrupation of stalls belonging to a group of
dealers of similar goods or enterprise such as dry goods section,
fresh fish section, vegetable section, etc.;
(c) Corner stalls – all stalls located at the corner of a particular alley
or row of stalls;
(d) Front stalls, middle stalls, posterior stalls – all these items refer to
their relative positions in a row of stalls which are self-explanatory;
(e) Ground floor, Second floor, Third floor – these are the floor areas
of the Naga City Public Market;
(f) Post to Post – refers to the stalls located adjacent to the concrete
posts at the ground floor of the Naga City Public Market occupying
at least one meter on both sides of each post;
(g) Color Codes – the stalls at the Naga City Public Market are
assigned colors such as Green, Blue, Orange, Pink and Violet
indicated to facilitate classification of various stalls;
(h) Goodwill – is referred to herein as the equivalent amount
considered to be the cost of each of these stalls of the Naga City
Public Market if and when such stalls are to be transferred for the
last and only time to its present occupant or its final occcupant.
2. Classification of Stalls and the Corresponding Rates of Goodwill for the Transfer of
Rights of Ownership of Each Stall in the Naga City Public Market.
A. GROUNDFLOOR: Classified into front stalls which are facing the main
streets and interior stalls.
a.1 Front stalls are divided into the following classifications together with its
color coding and corresponding rate of goodwill:
1st Class (Green) – All stalls located at the corner facing
General Luna Street One Hundred Fifty Thousand Pesos
(P150,000.00)
2nd Class (Pink) – All stalls adjacent to the corner facing
General Luna St., corner stalls facing Prieto St., J. Hernandez
Avenue and Padian Underpass. One Hundred Thirty One
Thousand Two Hundred Fifty Pesos (P131,250.00)
3rd Class (Blue) – All stalls adjacent to the corner facing Prieto
St., J. Hernandez Avenue and Padian Underpass One
Hundred Twelve Thousand Five hundred Pesos
(P112,500.00)
4th Class (Orange)- All stalls facing Zamora Underpass Ninety
Three Thousand Seven Hundred Pesos (P93,750.00)
5th Class (Violet)- All stalls located Short St. A&B and stalls
facing Riverside, All Fresh Fruits Stalls including stalls beside
and under Tabuco Bridge Sevety Five Thousand Pesos
(P75,000.00)
a.2 Interior Stalls are divided into several classifications depending on its
section and location together with its color coding and corresponding rate
of goodwill
1st Class (Green/Orange) – Stalls identified as
Carenderia Section which is located at Ground floor, Open
Patio No. 2 Thirty Seven Thousand Five Hundred Pesos
(P37,500.00)
2nd Class (Violet) – All corner stalls at Nepa Goods Section
adjacent to Open Patio No. 3-4 Thirty Thousand Pesos
(P30,000.00)
3rd Class (Orange) – All corner stalls located adjacent to
Open Patio No. 1-2 more identified as section of General
Merchandize, Dry Goods, Dress Shop, Beauty Parlor,
Chucheria, Goldsmith, Grocery and Rice Sections Twenty
Two Thousand Five Hundred Pesos (P22,500.00)
4th Class (Green) – All corner stalls located at Rice
Section Eighteen Thousand Seven Hundred Fifty Pesos
(P18,750.00)
5th Class (No Color) – All stalls adjacent to the corner from
Open Patio No. 1-5 Fifteen Thousand Pesos (P15,000.00)
a.3 Post to Post
1st Class (General Luna St.) – Twenty Two Thousand Five
Hundred Pesos (P22,500.00)
2nd Class (J. Hernandez Avenue) – Fifteen Thousand Pesos
(P15,000.00)
3rd Class (Zamora St.) – Seven Thousand Five Hundred
Pesos (P7,500.00)
B. SECOND FLOOR:
b. 1. – Fresh Fish Section:
Class A (Green) – From corner to corner tiled table bounded by the Sari-
Sari Section under Zamora Underpass including front tiled table stalls
located at the center pasillo of Fresh Fish Section including front tiled
table stalls facing peripheral wall of Stair No. 7 (Second floor) – Fifteen
Thousand Pesos – (P15,000.00)
Class B (Pink) – From corner tiled table stalls facing General Luna St.,
Short St. A up to corner tiled table stall facing the Men’s Comfort Room
- Eleven Thousand Two Hundred Fifty Pesos (P11,250.00)
Class C (Orange) – All tiled table stalls facing each other bounded by
the prime pasillo starting from the Men’s Comfort Room going to Stair
No. 8 (Riverside) – Seven Thousand Five Hundred Pesos (P7,500.00)
Class D (Blue) – All tiled table stalls facing General Luna St., starting
at the foot of the bridge up to the tiled table stalls near Stair No. 8
facing the Riverside. – Five Thousand Six Hundred Twenty Five Pesos
(P5,625.00)
Class E (Violet) – All interior tiled table stalls near Ramp No. 2 and
near the wall side of Men’s Comfort Room. – Three Thousand Seven
Hundred Fifty Pesos (P3,750.00)
b.2 Sari-Sari Section:
Class A (Green) – Ulterior stalls along pasillo near Stair No. 4, facing
Open Patio No. 3 up to the front stalls facing the wall of Men’s Comfort
Room of the Meat Section including stalls near Stair No. 6 and all front
stalls along the pasillo facing Zamora Underpass up to the first stall
facing Fresh Fish Section – Thirty Seven Thousand Five Hundred
Pesos (P37,500.00)
Class B (Pink) – All stalls near Stair No. 5 including corner stall near
Ramp No. 2, all stalls lining the wall over Short St. B including facing
and posterior stalls facing General Luna Street – Thirty Thousand
Pesos (P30,000.00)
Class C (Orange) – All posterior stalls near Ramp No. 2 . – Twenty Two
Thousand Five Hundred Pesos (P22,500.00)
b.3 Meat Section:
Class A (Green) – Corner stall near Stair No. 5 up to stalls facing the
pasillo (Men’s Comfort Room) boundary of Sari-Sari Section including the
corner stall facing J. Hernandez Avenue side bounding Sari-Sari Section.
- Fifteen Thousand Pesos (P15,000.00)
Class B (Pink) – From corner stall facing Dried Fish Section,
posterior stalls facing J. Hernandez Avenue side. – Eleven Thousand
Two Hundred Fifty Pesos(P11,250.00)
Class C (Orange) – All posterior stalls facing Dried Fish Section
including stalls fronting J. Hernandez Avenue side up to the second to
the last corner of the Meat Section bounding Sari-Sari Section. -Seven
Thousand Five Hundred Pesos (P7,500.00)
b.4 Chicken Section:
Class A (Green) – All posterior stalls facing the Pork Section of the
Meat Section.. – Fifteen Thousand Pesos (P15,000.00)
Class B (Pink) – All posterior stalls facing the Hog Section of the
Meat Section . –Eleven Thousand Two Hundred Fifty Pesos
(P11,250.00)
b.5 Dried Fish Section:
Class A (Green) – All stalls facing the Chapel and the Market Office
including stalls along pasillo facing Open Patio No. 4 . – Thirty
Thousand Pesos (P30,000.00)
Class B (Pink) – All stalls facing face to face situated at the pasillo
bounded by the Meat Section and the Agr-product Section . – Twenty
Two Thousand Five Hundred Pesos (P22,500.00)
Class C (Orange) – All interior stalls situated at the secondary pasillo of
Dried Fish Section . – Fifteen Thousand Pesos (P15,000.00)
b.6 Dry Goods Section:
Class A (Green) – From corner stall going to Market Office bounded by
the Maritatas Section and Dried Fish Section . –Thirty Seven
Thousand Five Hundred Pesos (P37,500.00)
Class B (Pink) – All stalls facing face to face from the boundary of Agriproduct
Section extending up to the boundary of Maritatas Section . -
Thirty Thousand Pesos (P30,000.00)
b.7 Agri-Product Section:
Class A (Green) – All middle stalls facing Prieto St. extending up to the
stalls near Stair No. 2 up to the stall corner of J. Hernandez side. . -
Fifteen Thousand Pesos (P15,000.00)
Class B (Pink) – 5th stall from the corner of J. Hernandez side up to the
boundary of Dried Fish Section extending to the surrounding stalls half
portion of Open Patio No. 1 and stalls near the toilet of Agri-Product
Section . – Ten Thousand Pesos (P10,000.00)
Class C (Orange) – All stalls facing General Luna St. and all stalls
behind the main pasillo of Agri-Product Section . – Five Thousand
Pesos (P5,000.00)
b.8 Agri-Product Transient:
Class A (Green) – From corner stall at Stair No. 1 and all stalls facing
Prieto St. side . – Ten Thousand Pesos (P10,000.00)
Class B (pink) – All posterior stalls facing Prieto St. side. – Seven
Thousand Five Hundred Pesos(P7,500.00)
b.9 Maritatas Section:
Class A (Green) – All corner stalls situated on the pasillos of the
Maritatas Section . – Fifteen Thousand Pesos (P15,000.00)
Class B (Pink) – All posterior stalls situated on the secondary
pasillos of the Maritatas Section including those facing General Luna
side. – Ten Thousand Pesos (P10,000.00)
C. THIRD FLOOR:
c.1 Pavenas Section:
Class A (Green) – Corner stall facing General Luna St. extending up
to the corner stall facing the riverside, corner to corner stall
surrounding the peripheral wall (Stair No.7) facing the riverside, corner
stalls fronting Pavenas Office extending up to the 2nd to the last corner
stall.. – Fifteen Thousand Pesos (P15,000.00)
Class B (Pink) – From corner stall facing the riverside up to the half
portion of the peripheral wall of Ramp No. 2, corner stall near Stair No.
6 facing J. Hernandez Avenue side, corner stall facing Stair No. 6
extended and lined surrounding the peripheral wall of Zamora Light
Well, corner to corner stall facing Open Patio No. 5 extended up to the
stall located at the peripheral wall surrounding Open Patio No. 5 and
Stair No. 7, corner stall situated in the middle (lined stalls) of the
Pavenas Section extended up to the surrounding peripheral wall of
Open Patio No. 4 . – Ten Thousand Pesos (P10,000.00)
Class C (Orange) – All middle stalls situated in the peripheral wall of
Ramp No. 2 extended lined stalls attached to the peripheral wall J.
Hernandez Avenue side, all stalls attached and lined in the peripheral
wall of Zamora Light Well facing J. Hernandez Avenue side including
all stalls at the peripheral wall of Stair No. 5 and all stalls near the New
Vendors Association Section. – Seven Thousand Pesos (P7,000.00)
SECTION 135. – All transactions made in connection with the transfer of rights of
ownership of stalls hereinabove established shall be under the supervision of the Office of the
Market Superintendent and his staff and in coordination with the Office of the City Treasurer.
SECTION 136. – All income derived from any of the transactions referred to herein as
goodwill shall accrue to the General Fund of the City and paid directly to the Office of the City
Treasurer and covered by a specific and separate report of the offices concerned.
SECTION 137. – THE LAST AND FINAL TRANSFER OF STALLS. – It is understood
that the transfer contemplated under this ordinance shall be the last of its kind and the City shall
not allow any other instance of transfer of ownership of stalls in the Public Market, and
thereafter only upon surrender of the said stall to the City subsequent award thereof by a
bidding process provided under the original rules and regulations on this subject.
SECTION 138. – PENALTY CLAUSE. – Violation of any provisions of this ordinance
especially as to Section 130 hereof shall be punished by a fine of FIVE THOUSAND PESOS
(P5,000.00) at any one time plus the termination of the Contract of Lease and an order to
vacate the stall concerned.
SECTION 139. – MANNER AND TIME OF PAYMENT OF GOODWILL. – The payment
of goodwill herein provided shall be paid in cash at the Market Office prior to the processing of
any document pertaining to the transfer of ownership of market stall at the Naga City Public
Market.
No transfer of ownership of right to ownership of market stall shall be made to any
applicant without first complying with the provisions of the Section. Any transfer of right
ownership of market stall effected in violation of this Section is hereby declared null and void,
and any personnel of the City Government found guilty for violation of this Section shall be liable
for administrative actions provided under the Civil Service Law and Rules.
SECTION 140.- PROCEDURES IN AWARDING OCCUPANCY AT A CERTAIN
PORTIONS OF THE 3RD FLOOR OF NAGA CITY PUBLIC MARKET
1. All market stalls in this portion of the 3rd Floor of the Public Market have been predetermined
in a sketch plan prepared by the Market Supervisor IV. Only those spaces
indicated therein are to be awarded under this ordinance.
2. All vendors presently occupying the stalls indicated in the aforecited sketch shall
automatically be qualified to be awarded to said stall or stalls provided he/she agrees
to assume the prescribed rentals and other fees, and that they have not violated any
of the prohibited acts in Section 6 of Ordinance No. 98-027 particularly Sections 6(4),
6-(5) & 6-(6);
3. All new applicants who have not established occupancy thereat shall be limited strictly
to only one stall;
4. All applicants shall accomplish the required Contract Forms available at the Market
Awards Committee and submit the same duly accomplished within the prescribed
period. The location of the stall must clearly be identified by number/s appearing in
the sketch plan;
5. As soon as the applications are approved, notice of this fact shall be issued by the
Market Awards Committee and within a period of five (5) days the awardee must pay
the necessary mayor’s permit, license, and other fees, and rentals;
6. Award of the given stall or stalls shall be perfected and occupancy thereof commence
on the date the Contract of Occupancy is approved and signed by the City Executive.
SECTION 141. – RATES OF MONTHLY RENTALS AT THE 3RD FLOOR OF THE NAGA
CITY PUBLIC MARKET AND MODE OF PAYMENT:
a) Imposition of Fee. – The rates prescribed under existing ordinances fixing the rental
rates at the third floor of the Naga City Public Market is hereby adopted as part of this
Ordinance.
b) The following shall govern the use and occupancy of portions of the third floor of the
Naga City Public Market:
1. The awardee and occupant of the market stalls of the 3rd Floor of the Public
Market shall pay the rental rates provided under existing city ordinances.
2. Mayor’s Permit License and other fees shall be paid by the awardees of these
market stalls;
3. Monthly rentals shall be paid on or before the twentieth (20th) day of the month
following the month due. Failure to pay on such date, a penalty of 25%
surcharge plus 14% interest shall be imposed.
c) Parking Fee for use of the parking area at the 3rd floor:
a. For cars, sedans, pick-up and the like – P10.00 for the 1st 2 hrs.
5.00 for every succeeding
hour or fraction thereof
b. For Passenger & Cargo Jeep P15.00 for the 1st 2 hrs.
5.00 for every succeeding
hour or fraction thereof
SECTION 142.- GROUNDS FOR CANCELLATION OF AWARDS:
a. Any award of occupancy of any of the market stalls referred to in previous sections of this
ordinance maybe revoked or cancelled by the Market Awards Committee after proper hearing,
if the same has been found to be in gross violation of the following rules, viz:
1. Non payment of monthly rentals for a period of at least two (2) months;2.
2. Sub-leasing the stall to another person;
3. Mortgaging or encumbering his rights on the award or contract to any other person;
4. Utilizing the stall or space therein other than the purpose for which it was granted;
5. Violation of the prohibited acts such as cooking or sleeping inside the stalls making
the same as sleeping quarters for the family and non-compliance with proper waste
disposal;
6. Making substantial alterations or making additional structures on the stall without
permission from the Market Supervisor IV.
SECTION 143.- TIME AND MANNER OF PAYMENT
a. For stalls – The rental of market stalls shall be paid in the City Treasurer or his duly
authorized representatives within the first twenty (20) days of each month. In case of a
new lease, the rental due for the month in which the lest starts, shall be paid before
occupancy of the stall.
b. For occupancy of market premises – The fee shall be collected at the gate of the public
market before the transient vendors are allowed to sell their goods inside the market
premises.
c. Issuance of Official Receipts and Cash Tickets. – The City Treasurer or his duly
authorized representatives shall issue an Official Receipt as evidence of payment of
rentals of fixed stalls.
A cash ticket shall be issued to an occupant of the market premises or transient
vendor and his name shall be written on the back thereof. The cash ticket shall pertain
only to the person buying the same and shall be good only for the space of the market
premises to which he is assigned. If a vendor disposes of his merchandise by wholesale
to another vendor, the later shall purchase new tickets if he sells the same merchandise,
even if such sale is done in the same place occupied by the previous vendor.
The cash tickets issued shall be torn in half, one-half to be given to the space
occupant or vendor and the other half to be retained by the market collector who shall
deliver the same to the City Treasurer for counter-checking against his record of cash
tickets issued by him for that day.
SECTION 144. – Surcharge for Late or Non-payment of Fees.
A. The lessee of a stall, who fails to pay the monthly rental fee within the prescribed
period, shall pay a surcharge of twenty five percent (25%) of the total rent due. Failure to pay
the rental fee for six (6) consecutive months, shall cause automatic cancellation of the contract
of lease of stall, without prejudice to suing the lessee for the unpaid rents at the expense of the
lessee. The stall shall be declared vacant and subject to adjudication.
Any person occupying space in the market premises without first paying the fee imposed
in this article shall pay three times as much as the regular rate for the space occupied.
Any person occupying more space than what he has paid for shall pay the regular rate
for such space.
SECTION 145.- Collection of Arrearages in Stall Rentals and Penalties in the Naga
City, Public Market. –
a) The collection of arrearages in stall rentals and penalties in the Naga City Public
Market including those in the Fresh Fish section, is hereby regulated, as follows:
1. Arrearages and penalties amounting to above P2,000.00 to be paid in staggered
basis for a period of one (1) year; and
2. Arrearages and penalties amounting to P2,000.00 and below, 50% shall be paid
within the month of March 1996 and the other 50% to be paid within the month of
April 1996.
b) Those who fail to comply to pay their arrearages and penalties as stipulated will have
their stalls bidded in public auction.
SECTION 146.- THE MARKET COMMITTEE. – There is hereby created a permanent
market committee to be composed of the City Mayor/Administrator as Chairman, the City
Treasurer, the City Legal Officer or the representative of the City Prosecutor, a representative of
the Sangguniang Panlungsod and a market vendor’s representative, as members. The
committee shall have the following duties:
1. Conduct the drawing of lots and opening of bids for the adjudication of vacant or newly
constructed stalls or booths in the city public market in the presence of the City Auditor or
his duly authorized representative.
2. Adjudicate the transfer of stall holders from one section to another or from one stall to
another; and
3. Recommend measures or actions as maybe necessary in the resolution of problems in
connection with the occupancy of stalls, booths or spaces in the public market.
a. Adjudication of Stall.
1. Lease Period – The contract of lease for a stall shall be for a period of five (5)
years, renewable upon its expiration, unless revoked in accordance with the
provisions of this Article.
2. Notice of Vacancy – A notice of vacant or newly constructed stalls shall be
made for a period of ten (l0) days immediately preceding the date fixed for
their award to qualified applicants to apprise the public of the fact that such
fixed space is unoccupied and available for lease. Such notice shall be posted
conspicuously on the unoccupied stall and the bulletin board of the market.
The notice of vacancy shall be written on cardboard, thick paper or any other
suitable material and shall be in the following form:
NOTICE
Notice is hereby given that Stall No. _____________ (or pavilion) No. ______________
of the _______________ market is vacant (or will be vacated on ______________________,
20___. Any person, 21 years of age or more and is not legally incapacitated, desiring to lease
this stall, shall file an application therefor on the prescribed form (copies may be obtained from
the Office of the City Treasurer during office hours and before 12:00 o’clock noon of
_______________, 20__. In case there are more than one applicant, the award of the lease of
the vacant stall shall be determined thru drawing of lots to be conducted on ________________
on 20__ at 12:00 o’clock noon at the Office of the City Treasurer by the market committee. This
stall is found in the ___________ section and is intended for the sale of ________________.
City Treasurer
An application fee of twenty pesos (P20.00) shall be collected from each applicant to
cover the necessary expenses and any excess thereof shall form part of the general fund.
b. Application for Lease.
1. The application shall be under oath. It shall be submitted to the Office of the
City Mayor by the applicant either in person or through his/her attorney;
2. It shall be the duty of the City Mayor to keep a registry book showing the
names and addresses of all applicants for a stall, the number and description
of the stall applied for, and the date and hour of the receipt by the Treasurer of
each application. It shall also be the duty of the Mayor to acknowledge receipt
of the application setting forth therein the time and date of receipt thereof.
3. The application shall be substantially in the following form:
Application to Lease Market Stall
HIS HONOR
The City Mayor
City of Naga
S I R :
I hereby apply under the following contract for the lease of market stall/booth No.
__________ of the ____________ market. I am __________ of age, _____________ citizen,
residing at _______________________________________.
Should the above-mentioned stall/booth be leased to me in accordance with rules and
regulations, I promise to hold the same under the following conditions:
That while I am occupying or leasing stall/booth (or these stalls/booths), I shall at all
times have my picture and that of my helpers (or those of my helpers) conveniently framed and
hung up conspicuously in the stall/booth.
I shall keep the stall/booth (or stalls/booths) at all times in good sanitary condition and
comply strictly with all sanitary and market rules and regulations now existing or which may
thereafter be promulgated.
I shall pay the corresponding rent for the stall/booth (or stalls/booths) or the fee for the
stall/booth (or stalls/booths) in the same manner prescribed by existing ordinance.
The business to be conducted in the stall/booth shall belong exclusively to me.
In case I engaged helpers, I shall nevertheless personally conduct my business and be
present at the stall/both, I shall promptly notify the market authorities of my absence, giving my
reason or reasons therefor.
I shall not sell or transfer my privilege to the stall/booth or otherwise permit another
person to conduct business therein.
Any violation, on my part or on the part of my helpers of the foregoing conditions shall be
sufficient cause for market authorities to cancel this contract.
Very truly yours,
AFFIANT
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 own knowledge.
AFFIANT
TIN:____________________
SUBSCRIBED AND SWORN to before me in the City of Naga, Philippines, this ____
day of _________________, 20___. Applicant-affiant exhibiting to me his/her Community
Certificate No. _________________ issued on ______________________ at
________________________________, Philippines.
Official Title
4. Applicants who are Filipino citizens shall have preference in the lease of public
market stalls. If on the last day set for filing 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 filed his application first, if there are several alien
applicants, the adjudication of the stall shall be made thru drawing of the 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
thru 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 concerned for appropriate
action.
5. The successful applicant shall furnish the City Mayor two (2) copies of his/her
picture immediately after the award of the lease. It shall be the duty of the
Mayor to affix one (1) copy of the picture to the application and the other copy
to the record card.
6. Vacancy of Stall Before Expiration of the Lease. If for any reason, a stall
holder or lessee discontinues or is required to discontinue his business before
his lease contract expires, such stall shall be considered vacant and its
occupancy thereafter shall be disposed of in the manner herein prescribed.
7. Partnership with Stall holder. – A market stall holder who enters into business
partnership with any party after he acquires the right to lease such stall have
no authority to transfer to his partner or partners the right to occupy the stall.
In case of death or any legal disability of such stall holder to continue in his
business, the surviving partners may be authorized to continue occupying the
stall for a period not exceeding sixty (60) days within which to wind up the
business of the partnership. If the surviving partner is qualified to occupy a
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 concerned, if he or she applies for it.
8. Lessee to Personally Administer his Stall. – Any person who has been
awarded the right to lease a market stall in accordance with the provisions
hereof, shall occupy, administer and be present personally at his stall or stalls.
He may employ helpers who must be citizens of the Philippines, including but
not limited to his spouse, parents and children who are actually living with him
and who are not disqualified under the provisions hereof. The persons to be
employed as helpers shall under no circumstances, be persons with whom the
stall holder has any commercial relation or transaction.
9. Dummies: Sub-lease of Stalls. – in any case where the person registered to be
the holder or lessee of a stall in the public market, is found to be not the
person who is actually occupying said stall, the lease of such stall shall be
cancelled. If upon investigation such stall holder shall be found to have subleased
his stall to another person or to have connived with such person so that
the latter may for any reason, be able to occupy the said stall.
c. Responsibility for Market Administration.
The City Mayor shall exercise direct and immediate supervision and control over the City
Public Market and personnel thereof, including those whose duties concern the maintenance
and unkeep of the market and market premises, in accordance with existing ordinances and
other pertinent rules and regulations.
d. Rules and Regulations.
1. The peddling or sale outside the public market site or premises of foodstuffs, which
easily deteriorate, like fish and meat, is hereby prohibited.
2. No person shall utilize the public market or any part thereof for residential purposes.
3. It shall be unlawful for any person to peddle, hawk, sell or offer for sale or expose for
sale, any article in the passageway (pasillo) used by purchasers in the market
premises.
4. It shall be unlawful for any person to resist, obstruct, annoy or impede any market
employee or personnel in the performance of his duties; nor shall parents allow their
children to play in or around their stalls or in the market premises.
5. It shall be unlawful for any person to drink, serve or dispense liquor or any
intoxicating drinks within the premises of the public market.
6. No merchandise or article shall be sold, offered for sale or exposed for sale in the
public market unless the same was legally acquired by the vendors or stall holder
and that taxes of any kind due thereon had been paid.
7. It shall be unlawful for any lessee to remove, construct electrical wiring, or water
connection without prior permit from the Market Administrator and approved by the
City Treasurer.
8. The City of Naga shall not be responsible to the occupants of stalls for any loss or
damage caused by fire, theft, robbery, “force majeure” or any other cause. All articles
or merchandise left in the public market during closure time shall be at the risk of the
stall holder or owner thereof.
9. All articles abandoned in any public market building in violation of any provisions of
this article or any regulations or rule on the management of the market shall be
deemed a nuisance.
It shall be the duty of the Market Administrator or his subordinates to take custody
thereof. In case the articles are claimed within twenty four (24) hours thereafter, they shall be
returned to their original owners upon payment of actual expenses incurred in their safekeeping,
unless they have so deteriorated as to constitute a menace to public health, in which case they
shall be disposed of in the manner directed by the Treasurer, who may also in his discretion,
cause the criminal prosecution of the guilty party or merely warn him against future violation. In
case where the articles have not deteriorated and are not claimed within the time herein fixed,
said articles shall be sold at public auction and the proceeds thereof shall be disposed in
accordance with law.
CHAPTER IX. GENERAL AND PENAL PROVISIONS
SECTION 147. – COMPROMISE SETTLEMENT OF TAX DELINQUENCY – In cases
wherein the taxpayer opts to pay his/her tax delinquency, whether realty or busniness taxes,
other than the current taxes due the City of Naga, the City Treasurer is hereby authorized to
enter into a compromise agreement for the settlement of said tax liabilities, provided, that no
less than thirty percent (30%) of such tax delinquency shall be paid upon execution of the
agreement, and the remainder shall be paid in four (4) equal installment within one (1) year
from the date such compromise agreement was made and executed.
Failure on the part of the taxpayer to comply with the terms and conditions under the
compromise agreement mentioned in the preceding paragraph, the tax delinquency shall be
automatically due and payable, subject to the prescribed penalties and interests, reckoned from
the date the agreement was entered into.
SECTION 148. – EXEMPTION. – Incumbernt City Government officials and employees
shall be exempt from the payment of Medical Certificate fee, and Certification & Clearance fees
imposed under this ordinance.
SECTION 149. 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 (P5,000.00), 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 committed 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 X. FINAL PROVISIONS
SECTION 150 – SEPARABILITY CLAUSE – If any clause, sentence, paragraph, section
or part of this Ordinance shall be declared by any court of competent jurisdiction to be invalid or
unconstitutional, such judgment shall not affect, impair or invalidate the remainder of this
Ordinance, but shall be confined in its operation to the clause, sentence, paragraph, section, or
part thereof directly involved in the controversy.
SECTION 151. – REPEALING CLAUSE – The provisions of Ordinance Nos. 543, 93-
042, 93-060 including its amendments, and all ordinances, executive orders, rules and
regulations, part or parts thereof which are in conflict or inconsistent with the provisions of this
Ordinance are hereby repealed, amended, or modified accordingly.
SECTION 152. – EFFECTIVITY. – This Ordinance shall take effect on January 1, 2005.
ENACTED: December 23, 2004.
WE HEREBY CERTIFY to the correctness of the foregoing ordinance.
(Sgd.) FIEL L. ROSALES
Secretary to the
Sangguniang Panlungsod
(Sgd.) GABRIEL H. BORDADO, JR.
City Vice Mayor & Presiding Officer
APPROVED:
(Sgd.) JESSE M. ROBREDO
City Mayor

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Ordinance No. 2008-008

AN ORDINANCE REGULATING THE OPERATION OF BINGO AND PROVIDING PENALTIES FOR VIOLATIONS THEREOF:-

Author: Hon. Nelson S. Legacion
Be it ordained by the Sangguniang Panlungsod of the City of Naga, that:

SECTION 1. Title. – This ordinance shall be known as the City of Naga’s “BingoRegulatory Ordinance” and it shall be enforced in conjunction with pertinent national laws, rules,and regulations already promulgated or may later be promulgated regarding the matter.

SECTION 2. Declaration of Policy. – The city of Naga considers gambling generallyinimical to the interests of the people. Habitual gambling, in fact, is a cause of laziness and ruin. It is for this reason that the Sangguniang Panlungsod had passed a moratorium ordinance providing that no gambling of any form shall be permitted within a period of five years from its effectivity. However, said ordinance cannot apply to any game of chance which had been authorized by the national government and which the city of Naga cannot prohibit given the fact that it is a mere agent in the lower echelon of government. Nonetheless, the city is not that helpless in cushioning and/or protecting its constituents against the adverse impact of legal gambling especially the minors and students who may be drawn into it. Given its regulatory powers and the regulatory mechanisms herein provided, the city of Naga sees legal gambling within its territorial jurisdiction as an amusement as well as a recreational and social activity.

SECTION 3. Definition of Terms. – As used in this Ordinance, the term: (a) Bingo – shall mean the Philippine Amusement and Gaming Corporation (PAGCOR) sanctioned game of chance played for prizes generally by using cards or sheets bearing from “1” to “75” and with letters B, I, N, G, O appearing in the order thereon. The game is won when a predetermined pattern or arrangement of numbers on such cards or sheets is covered. It may be conventional, electronic or in such other form that may be adopted through modern gaming technologies.
(b) Bingo Venue – shall mean the venue as defined in the PAGCOR grant of authority and as specified in the ordinance granting franchise, whose purpose or use is especially intended and devoted to the playing of all kinds of bingo games.

SECTION 4. Rights, Privileges and Authority. – Subject to the provision of applicable national law, rules and regulations, the Sangguniang Panlungsod shall grant rights, privileges and authority to operate bingo in favor only of an applicant who meets the following requirements:
(a) If a natural person, the applicant is at least 21 years of age, Filipino and preferably a resident of this city. If a juridical person, the applicant is organized and existing under Philippine laws, with proof thereof, and preferably with principal office in this city; and
(b) The applicant possesses the requisite valid and subsisting authority from the Philippine Amusement and Gaming Corporation (PAGCOR). Provided, that no more than two (2) franchises for bingo shall be granted, established or operated within the city’s jurisdiction.

SECTION 5. Permit or License. – No person shall start bingo operation without first obtaining a Mayor’s Permit which may be issued only after showing that the Sangguniang Panlungsod had issued the requisite authority and the applicant has complied with the regulatory measures herein provided.

SECTION 6. Regulatory Mechanisms. – Any right, privilege or authority to operate bingo shall be conditioned on the grantee’s faithful, continued and strict compliance with the following regulations, to wit:
(a) On Location and Distance – No bingo hall shall be established or allowed to operate within Three Hundred (300) meters from any place of worship or learning, except if the site is within a shopping center or enclosed structure hidden from the view of people outside
thereof.

(b) On Age Limit – No person below 21 years of age and no students shall be allowed to place a bet or play bingo or to enter the premises where such game is held. Notice shall be posted in the entrance and/or exit door and in at least two other conspicuous places in the bingo venue. In case of doubt on age, the operator or owner shall require of such person necessary identification document that will ascertain his true age to qualify him to place a bet or play such game of chance or enter the premises where the same is being held.

(c) On Date and/or Time of Operation –
Playing of bingo shall start no earlier than 11:00 o’clock in the morning of any given day; except on special occasions and as may be permitted by the City Mayor. Provided, that no bingo shall be held during Holy Thursday and Good Friday.

(d) On soundproofing device – Soundproofing device and such necessary enclosure shall be installed and maintained in the bingo venue to ensure that the proceedings within do not attract minors, create noise or cause disturbance to the public, particularly the adjacent or nearby establishment of learning and worship.

(e) On Advertisement – No advertisement or streamer concerning herein game of chance shall be placed
or hang up in front of or within one hundred (100) meters radius of any place of worship or institute of learning in the city, except in or about the premises of the bingo venue.

SECTION 7. Enforcement and Inspection. To ensure compliance with applicable laws and the regulatory measures herein provided, the public safety office of the city government of Naga is hereby empowered to enforce applicable laws, rules and regulations and/or to conduct inspection of any of the premises where the game of chance subject hereof is held on such date and time as it may deem necessary or as may be directed by the City Mayor. Its report shall besubmitted to the City Mayor’s Office and the Sangguniang Panlungsod for their appropriate action.

SECTION 8. Penalty. In addition to or aside from the penalty under applicable national laws, rules and regulations, violation by the grantee or franchisee of any of the above regulations as well as any of the provisions hereof shall be punished as follows:
1. For the first offense – administrative fine of Php5,000.00;
2. For the second offense – suspension of operation for a period of thirty (30) days; and
3. For the third offense – cancellation or revocation of the authority granted to the franchisee or grantee.

Provided, that the penalty above provided shall be imposed after observance of due process in a summary hearing that the City Legal Officer shall conduct for and in behalf of the City Mayor. Provided further, that decision shall be rendered within five (5) days from the date the case is submitted for resolution. Provided finally, that the entire proceedings shall not last beyond thirty (30) days from commencement thereof. Decision rendered pursuant thereto shall be immediately final and executory.

SECTION 9. Repealing Clause. – All ordinances, orders and regulations in conflict hereof, if any, are hereby modified, repealed and/or superceded.

SECTION 10. Separability Clause. – The provisions of this ordinance are hereby declared to be separable and, if any clause, sentence provision or section of this ordinance or application thereof to any person or circumstances should for any reason be held invalid, such invalidity shall not affect the other provisions or application of the Ordinance.

SECTION 11. — Effectivity. — This Ordinance shall take effect immediately upon its approval.
ENACTED: February 26, 2008.

WE HEREBY CERTIFY to the correctness of the foregoing ordinance.
JOSE L. GRAGEDA
Secretary to the Sangguniang Panlungsod
GABRIEL H. BORDADO, JR.
City Vice Mayor  & Presiding Officer
APPROVED:
JESSE M. ROBREDO
City Mayor

Ordinance No. 2008-009

AN ORDINANCE GRANTING CACERES AMUSEMENT AND GAMING CORPORATION AUTHORITY TO OPERATE BINGO AT THE FOURTH FLOOR, E-MALL BUILDING, BARANGAY SAN FRANCISCO, NAGA CITY, SUBJECT TO CERTAIN REGULATIONS:-

Sponsors: Hon. Esteban R. Abonal
Be it ordained by the Sangguniang Panlungsod of the City of Naga, that:

SECTION 1. – Grant of Franchise. Caceres Amusement and Gaming Corporation is hereby granted a period of five years reckoned from December 20, 2007, the rights, privileges and authority to operate bingo in the City of Naga, particularly at the fourth floor of E-Mall Building located at Barangay San Francisco, Naga City.

SECTION 2. – Regulatory Measures. The franchise herein granted is subject to the faithful and strict compliance by Caceres Amusement and Gaming Corporation of the following regulations, to wit:
1. No person below 21 years of age and no students shall be allowed to place a bet or play bingo or to enter the premises where such game is held. Notice shall be posted in the entrance and/or exit door and in at least two other conspicuous places in the bingo venue. In case of doubt on age, the operator or owner shall require of such person necessary identification document that will ascertain his true age to qualify him to place a bet or play such game of chance or enter the premises where the same is being held.
2. Playing of bingo shall start no earlier than 11:00 o’clock in the morning of any given day; except on special occasions and as may be permitted by the City Mayor. Provided, that no bingo shall be held during Holy Thursday and Good Friday.
3. Soundproofing device and such necessary enclosure shall be installed and maintained in the bingo venue to ensure that the proceedings within do not attract minors, create noise or cause disturbance to the public, particularly the adjacent or nearby establishment of learning and worship.
4. No advertisement or streamer concerning herein game of chance shall be placed or hang up in front of or within one hundred (100) meters radius of any place of worship or institute of learning in the city, except in or about the premises of the bingo venue.

SECTION 3. – Taxes. In lieu of all taxes, a franchise fee of Seventy Five percent (75%) of One Percent (1%) of the gross revenue of the Caceres Amusement and Gaming Corporation is hereby imposed which shall be payable yearly to the City Treasurer.

SECTION 4. – Inspection. To ensure compliance with the regulatory measures herein provided, the public safety office of the city government of Naga is hereby empowered to conduct inspection of the bingo premises on such date and time as it may deem necessary or as may be directed by the City Mayor.
Its report shall be submitted to the City Mayor’s Office and the Sangguniang Panlungsod for their appropriate action.

SECTION 5. – Penalty. Violation by the franchisee of any of the above regulations as well as any of the provisions hereof and other existing laws, rules and orders shall be punished as follows:
1. For the first offense – administrative fine of Php5,000.00;
2. For the second offense – suspension of operation for a period of thirty (30) days; and
3. For the third offense – cancellation or revocation of the authority granted under this ordinance.

SECTION 6. Reservation. The rights, privileges and authority herein granted is subject to the provisions of regulatory ordinance that may hereinafter be enacted or to the further disposition of the Sangguniang Panlungsod in view of its regulatory powers and in the light of the provisions of Presidential Decree No. 1869, as amended by Republic Act No. 9487.

SECTION 7. Effectivity. Except the provisions on the grant of franchise and the imposition of franchise tax which shall retroact to the date when the franchisee began operation on December 20, 2007, the rest of the provisions of this ordinance shall take effect upon its approval.
ENACTED: February 26, 2008.

WE HEREBY CERTIFY to the correctness of the foregoing ordinance.
JOSE L. GRAGEDA
Secretary to the Sangguniang Panlungsod
GABRIEL H. BORDADO, JR.
City Vice Mayor & Presiding Officer
APPROVED:
JESSE M. ROBREDO
City Mayor