MUNICIPALITY OF TARLAC
Tarlac
PRESENT:
Mr. Jose G. Macapinlac, Municipal Mayor
Mr. Alberto G. Soliman, Vice-Mayor
Mr. Nicholo P. Nisce, Councilor
Mr. Roy S. Pascual, Councilor
Mr. Gelacio R. Manalang, Councilor
Mr. Genaro R. Mendoza, Councilor
Mr. Alfonso T. Malig, Councilor
Mr. James L. Urquico, Councilor
Mr. Bienvenido B. Buan, Jr., Councilor
ABSENT:
Mr. Paulino N. Rigor, Councilor
Mr. Lamberto C. Magcalas, Councilor (On Leave)
RESOLVED, that in the interest of public service and welfare, the Municipal
Council of Tarlac, tarlac, promulgate and enact:
3. For each service establishments such as repair and welding shops, service stations,
photographic studies, assaying laboratories, funeral parlors, metal smiths, etc.:
6. For Lessors and Sub-Lessors of real properties, including privately owed public
markets and shopping centers:
8. For Dealers of Specific Items such as leaf tobaccos and manufactured cigarettes:
9. For Dealers of Specific Items such as wines, basi, tapuy, liquors and spirits, except
wine houses/cellars whose fees shall be based on schedule 1 hereof:
For those covered by schedule 6 above, the additional regulatory fee shall be as
follows:
For those covered by schedule 7, the additional regulatory fee shall be as follows:
A. For New Business, a fee equivalent to P5.00 per lot offered for sale, but not to
exceed P3,000.00
B. For Business Renewals, a fee equivalent to P5.00 per lot remaining and titled
to the subdivision operator / management, but not to exceed P5,000.00
For each jukebox machine, payable by the operator of the establishment where the
machine is operated, P100.00
For each machine or apparatus for visual entertainment, operated with cost or
additional charge to customers, payable by the operator of the establishment where the
machine is operated P100.00
For each machine, device or apparatus for vending games of skill or amusement
made available to others for use for timed basis P150.00
For each contraption or equipment made available to others for use for a fee such
as
1. Rollers skates, skate board-per unit P10.00
2. Bicycles, trikes-per unit P25.00
3. Bump-a-cars, and other motorized contrivance with
accommodations of two persons or less, except those
in carnivals, per unit P50.00
For each private vehicle made available for use by others for
a fee as a shuttle or services:
16. For each operator or movie houses/theaters with fixed establishment 1,000.00
Plus a municipal regulatory fee of P20.00 per hour of movie showing or stage
presentation.
18. For each sponsor of film showing in movie theaters other than movie house/theater
licenses 100.00
19. For each sponsor of benefit shows featuring professional show business
personalities 200.00
Plus a municipal regulatory fee of P500.00 per day/night of presentation of the
sponsored show
20. For each sponsor of public dances with the use of sound systems only 150.00
Plus a municipal regulatory fee of P200.00 per day/night of the dance activity.
21. For each sponsor of public dances with the use of live orchestra or group providing
live musical renditions 200.00
22. For each operator of sports, arenas, stadium, race tracks and similar
establishments. 500.00
24. For each operator of off-track betting centers for house, race of
jai-alai 400.00
26. For each operator of carnival shows with enclosures and collect
admission fees 300.00
29. For each operator of boarding houses, lodging houses and private inns
Plus an additional municipal regulatory fee based on the area used for fish
breeding or growing at the rate of P50.00 per hectare of fraction thereof.
33. For rice, palay and other grains traders, and dealers
For business renewals a fee equivalent to of the 1% of the total gross receipts
or sales realized from the preceding year but not to exceed P5,000.00
Plus a municipal regulatory fee of P250.00 per mill house; and 500.00 per
warehouse
35. For each operator or private cemeteries and/or memorial parks - P500.00
Plus a municipal regulatory fee of P10.00 per lot offered for sale but not to exceed
P3,000.00
Plus a municipal regulatory fee of P10.00 per lot from the remaining total unsold
lots, but not to exceed P5,000.00. PROVIDED, that the total amount of the
proceeds of the sales of lots for the preceding year shall be declared for
assessment as a real estate dealer for taxation purposes.
36. Mobile/Itinerant Food or Snack Stands such as Ice Cream, Halo-halo, gulaman, sago,
pop corn, fishball and other similar items, per stand - P50.00
Plus a municipal regulatory fee of P3.00 per stand per day, to be receipted by cash
tickets. PROVIDED, that this PERMIT and REGULATORY FEE shall not be valid
whenever the stand is encroaching prohibited areas.
38. A. On office spaces whose principal offices are primarily used as liaison offices to
solicit orders, purchase or used primarily as forwarding offices or outlets were no sales
are receipted.
1. For New Business:
Plus a municipal regulatory fee of of the total amount of the solicited orders
and/or purchase transacted by the liaison or forwarding office or outlet, but not to
exceed P5,000.00
Plus a municipal regulatory fee based on the area of the office, space, outlet,
warehouse, yard, as the case may be
PROVIDED, that a municipal regulatory fee based on the area of the yard
shall be collected as follows
(No MUNICIPAL REGULATORY FEE imposed, PROVIDED, that the proper Residence
Certificate A/B and C.C-1 and all service fees and charges shall been properly paid to the
Municipality of Tarlac.)
Plus and additional regulatory fee of P500.00 for new business; or an additional
regulatory fee equivalent to of 1% of the total amount of units disposed from the
preceding year for those renewing their business permits, but not to exceed P5, 000.00
PROVIDED, each operator of Barbecue Plaza shall declare his/her total receipts
from the lease of his/her stands for assessment as a Lessor of Sub-Lessor, as the case
maybe, of Real Properties for taxation purposes.
41. For each operator of special training center such as dancing, driving,
IBM/EDP/Computer Schools, including health club for body slimming or building, per
school or clinic 300.00
42. For each social clubs, voluntary and/or civic organizations, except those who are
exempted and can present such exemption, by existing rules and regulations, laws or
circulars. 100.00
(NO MUNICIPAL REGULATORY FEE imposed, provided, the head of the club,
association or organization shall cause the payment of all other municipal services fees
and charges).
PROVIDED, all the above dealers in foreign exchange or currency shall have prior
authority to engage in the said business from the proper authorities/agencies.
44. On Orchid nurseries, including nurseries for potted ornamental, shade and fruit trees,
per operator 100.00
Plus a municipal regulatory fee of P50.00 per 100 square meter or fraction thereof
of the area used for the propagation or growing of such trees, plants or seedlings.
A municipal regulatory fee of P5.00 per cu. M of the room capacity for cold
storages or freezing rooms.
46. For any person or juridical entity who shall cause the construction, location,
installation and/or maintenance of any outdoor billboards, advertising and display sings,
streamers, posters, and similar materials, shall pay a Mayors Permit fee of P20.00
PROVIDED that, all rules and regulations governing the design, content,
construction, location, installation and maintenance of outdoor billboards, advertising and
display signs, streamers, posters and like, as defined and implemented under the
implementing rules and regulations of the NATIONAL BUILDING CODE OF THE
PHILIPPINES shall be applied and in effect.
50. For operating a private warehouse (bodega) of wholesaler, retailer, exporter, importer
and/or repacker, whose business is duly-licensed by any local government aside form
Tarlac 200.00
Plus a municipal regulatory fee of P50.00 per unit for those with less than 2.5 h.p.
and 75.00 per unit for those with 2.5 h.p. to less than 5.0 h.p. and P100.00 per unit for
those with 5.0 h.p. or over.
52. For operating electric-powered gadgets such as graters and grinders for fruits such as
coconuts 50.00
Plus a municipal regulatory fee of P100.00 per month or fraction per exhibitor
When raffle tickets are given out free based on a fixed minimum amount of
purchase or purchase of a certain item 300.00
Plus a municipal regulatory fee of P10.00 per day from the start of the raffle offer
to the raffle date.
56. For the promotion of certain products by product representatives other than those
covered under schedule 54 hereof
When promotion is thru free samples given out to the public by product
representatives 50.00
Plus a municipal regulatory fee of P5.00 per day for the duration of the
promotional activity.
When promotion is thru direct sales to the public, whether on a discounted price
or with additional free samples, by product representatives 100.00
Plus a municipal regulatory fee of P10.00 per day for the duration of the
promotional activity .
PROVIDED that, should the promotional activity be made with the use of a sound
system an additional regulatory fee shall be collected at the rate of 20.00
57. For each freelance photographer or beta film shooters who offer or undertake contract
services to the public. 50.00
58. For each studio representatives such as photographers and beta film operators who
undertake contract services outside their fixed establishments, per representative 25.00
Plus a regulatory fee of P100.00 per day of actual location shooting payable upon
application of the proper permit at the Office of the Municipal Mayor.
Plus a regulatory of P10.00 per bird for those included in the listings of the
Department of Natural Resources as exotic birds and/or fowls, fish or animals.
65. On the exercise of privileges such as parades, meetings, rallies, public ball or dances,
beauty or popularity shows, bingo socials, and other related activities that require the use
of public properties and/or officer/s in the maintenance of sanitation, peace and order
Plus a municipal regulatory fee of P50.00 per day or night for each activity
66. On certain occupations or callings which are not subject to the occupation tax under
Sec. 12 of the Local Tax Code, as amended:
68. For constructing Tombs and Canopies, Mausoleums and Niches in Cemeteries and
memorial Parks
PROVIDED that, all other taxes, service fees and other charges shall likewise be
assessed and subsequently paid by the operator of the said private parking lot or terminal.
70. Sidewalk construction regulatory fees, based on the area to be repaired and/or
constructed
71. Fencing construction regulatory fees, based on the height of the fence to be
constructed and/or repaired
For fences over 1.80 meters, for every 10 lineal meters or fraction thereof 20.00
Fences made of indigenous materials and/or barbed-wire, chicken wire, hog wire or
cyclone wire shall be exempt from this fee.
74. For erection of utility posts such as telephone, telegraph, power lines and the likes,
per post 100.00
PROVIDED, that, should any gas stations engage in dealing with oil and other similar
products, their gross receipts on this activity shall be declared separately for the
corresponding assessment on the applicable schedule herein.
On soil, gravel or any loose ground, per square meter per day 20.00
On asphalted roads, streets, or alleys, per square meter per day 30.00
On concrete roads, streets, or alleys, per square meter per day 50.00
PROVIDED that the excavation shall be under the monitoring and regulation of the
Municipal Engineer.
PROVIDED, further, that restoration works and any fees due therefore shall be in
accordance with the fees prescribed in the local tax ordinance.
77. For dealing in the sale of air or pneumatically powered guns 250.00
All dealers of air guns shall be required to submit a beginning inventory of their
stock as of December 31 of each year,, and shall make a report guns sold, including such
information as to the name and address of buyer, date sold, type of gun sold and other
pertinent power of the municipality. The regulatory fee imposed in this section shall be
effective upon approval but shall only be due and payable from January 1, 1992 and
every year thereafter.
Effective on January 1, 1991, no dealer engaged in the sale of air or any
pneumatically-powered guns may sell such item or items without first securing a Mayors
Clearance for the prospective buyer or buyers. All Sales made shall be receipted with the
proper report of gun sold as may be prescribed by the Office of the Municipal Mayor.
80. For storing Combustible or Flammable Materials such as cooking oil, paints,
matchsticks, turpentine or volatile liquids in warehouses or stockrooms of duly-licensed
dealer thereof 300.00
81. For storing explosive materials such as those regulated by the Munitions Office of the
Armed Forces of the Philippines 500.00
Provided that, operator or owner of the warehouse or stockroom wherein the said
materials are stored kept shall have prior authority from the proper authorities.
1. For failure to display and/or produce a valid and current Mayors Permit upon
inspection and/or demand by proper authorities P100.00
2. For failure to submit the required Previous Years Mayors Permit when filing an
application for a renewal of a business license/permit P200.00
3. For failure to secure the following documents in connection with the conduct of a
business within the prescribed time or upon inspection by proper authorities:
a. Health Certificates, per individual, payable by the owner and/or operator
of the business establishment P10.00
b. Sanitary Permit, per establishment, payable by the owner and/or operator
of the business establishment P100.00
c. Mayors permit, payable by the owner and/or Operator, per line of
business (for those based on gross sales) P200.00
Per line of business (for those fixed taxes) P50.00
4. For failure to pay any assessed tax, charge or penalty after an assessment has been
made, payable by the applicant or his authorized representatives whoever filed the
application P20.00
ZONING AND LAND USE INSPECTION FEES
Plus an additional 1% of the total estimated project cost in excess of P1,000,000.00 but
not exceed P5,000.00
Recreational/Commercial/Industrial
Institutional/Agricultural/Agro-Industrial
1. To residential 100.00
2. To recreational/commercial/industrial 250.00
3. To institutional/agricultural/agro-industrial 500.00
PROVIDED that, in case of disapproval of application for cause, no refund of the
above fees paid shall be allowed.
On marriage
1. Original application for a Marriage License
2. Attestation Fee on Parental Advice (when need only)
3. Posting Fee
4. Re-application for a Marriage License
5. Late Registration of Marriage
Plus an additional fee of P5.00 for every year, or fraction thereof, of delay
6. Certification of Marriage for-
a. Records/Claims or Hospitalization purposes 20.00
b. Local Employment Purposes 30.00
c. For visa application purposes 40.00
d. For travel abroad (for those with approved visas) 50.00
7. Solemnization Fee 30.00
On Birth:
1. Registration of Birth within the year
2. Late Registration of birth beyond year of birth
3. Certification of Birth for
a. School or Enrolment Purposes 10.00
b. Records/Claims or hospitalization purposes 20.00
c. Local Employment 30.00
d. For visa application purposes 40.00
e. For travel abroad (for those with approved visas) 50.00
f. For legitimization/adoption/change of name/citizenship election or
naturalization purposes 100.00
On Death
1. Registration of death, if registered within one (1) month from the certified date of
death 10.00
2. Registration of death, if registered beyond one (1) month from the certified date
of death 20.00
Plus an additional fee of P5.00 for every year or fraction thereof
, delay
3. Certification of Death for-
a. Records Purposes 10.00
b. Benefits/claims purposes 20.00
CARRIED.
ATTESTED:
APPROVED:
JOSE G. MACAPINLAC
Municipal Mayor