An Ordinance Imposing The New Taxes.docx

AN ORDINANCE IMPOSING THE NEW TAXES, FEES AND CHARGES IN BARANGAY PEDRO SA. BACULIO (BOLOBOLO) PURSUANT TO THE PROVISIONS OF THE LOCAL GOVERNMENT CODE (R.A. 7160) WHEREAS, Section 152 in Relation to Section 153 to 155 and Section 186 to 187 of Republic Act 7160, otherwise known as Local Government Code of 1991, vested to every local government unit, including the Barangay, to impose and collect fees service or user charges for any service rendered in the amount commensurate to such service provided. And power to create its own sources of revenue and levy taxes, fees and charges which shall accrue exclusively to the local government unit concerned; WHEREAS, there are changes of the amount of taxes, fees and charges from previous tax codes; WHEREAS, the old tax codes are still in effect to date, after it has been adopted by a Resolution of the new elected barangay council until such new and revised tax codes been approved; WHEREAS, the revenue is believed to augment the limited fund allocation in the Barangay budget and to finance special activities which are vital considered part and parcel of good community services, there is an imperative need to collect taxes, fees and service or user charges; WHEREAS, there are official activities of the Barangay which are urgently required to meet the exigencies of delivering basic services to the community and such activities need funding so that its objective could be accomplished; WHEREAS, the new tax codes is formed thru the joint effort of the Committee on Appropriation following the procedure for approval in accordance with the provisions of this Code. NOW THEREFORE, BE ORDAINED, as it is hereby ordained by the Barangay Council of Barangay Pedro Sa. Baculio (Bolobolo), City of El Salvador in session assembled: SECTION 1. Title. This Ordinance shall be known as “AN ORDINANCE ENACTING THE OMNIBUS REQUIREMENTS IN ALL BARANGAY ISSUANCE AND FOR OTHER PURPOSES” of Brgy. Del Monte, Island Garden City of Samal, Davao del Norte. SECTION 2. Legal Basis. Section 16 of the Local Government Code of 1991 reads: “General Welfare. – Every local government unit shall exercise the powers expressly granted, those necessarily implied therefrom, as well as powers necessary, appropriate, or incidental for its efficient and effective governance, and those which are essential to the promotion of the general welfare. Within their respective territorial jurisdictions, local government units shall ensure and support, among other things, the preservation and enrichment of culture, promote health and safety, enhance the right of the people to a balanced ecology, encourage and support the development of appropriate and self-reliant scientific and technological capabilities, improve public morals, enhance economic prosperity and social justice, promote full employment among their residents, maintain peace and order, and preserve the comfort and convenience of their inhabitants.” SECTION 3. Coverage. This Ordinance shall cover all issuances of the barangay such as Barangay Residency Certification, Barangay Clearance, Business Clearance, Certificate of Low Income, Barangay Construction Clearance, Travel Certification for Livestock, Cutting Certification, Certificate of Low Income, and other related issuances. SECTION 4. Imposition of Requirements. There are hereby imposed omnibus requirements on the issuance of barangay certification and clearances as follows:

Type of Certification/Clearances Mandatory Requirements Barangay Residency Certification a. Purok Clearance b. Resident Certificate (Cedula) c. BESWMC Clearance d. Payment of Fees Barangay/Business Clearance a. For Employment a. Purok Clearance b. Cedula c. BESWMC Clearance d. Lupon Clearance e. Attendance of Drug Abuse Seminar f. Payment of Fees b. For Loan a. Purok Clearance b. Cedula c. BESWMC Clearance d. Lupon Clearance d. Payment of Fees c. For New or Renewal of Business a. Purok Clearance b. Cedula c. BESWMC Clearance d. Lupon Clearance e. Attendance on Ecological Solid Waste Management Orientation d. Payment of Fees Barangay Construction Clearance a. Purok Clearance b. Cedula c. BESWMC Clearance d. Title (Photocopy) or Deed of Sale e. Vicinity Map f. If the applicant is not the owner, SPA or authorization from the Owner/s g. Payment of Fees Travel Certification for Livestock a. Purok Clearance b. Cedula c. Deed of Sale or (Kasabutan sa Palit) d. Payment of Fees Cutting Certification a. Purok Clearance b. Cedula c. Title (Photocopy) or Deed of Sale d. Inspection Report e. Replacement Tree/s (1:5) f. Payment of Fees SECTION 5. Penalties. For non-compliance of the abovementioned requirements, all applicant shall be denied thereof. However, when the applicant have substantially complied hereof, the issuance of the document herein sought shall be issued without delay. SECTION 6. VARIANCE. In the event that clearance is withheld without any valid reason, the Punong Barangay has the power to suspend the production of any of the requirements and

direct the immediate issuance of the document sought. On the other hand, the Punong Barangay is empowered to request additional requirements deemed it necessary to satisfy the issuance of the document sought. SECTION 7. Separability Clause. If any provision of this Ordinance or the application of such provision to any person or circumstances is declared unconstitutional, the remainder of this Ordinance or the application of such provision to other persons or circumstances shall not be affected by such declaration. SECTION 8. Repealing Clause. All existing ordinances and resolutions of this barangay found to be inconsistent herewith are hereby repealed or modified accordingly. SECTION 9. Effectivity. This Ordinance shall take effect in accordance with the provisions of the Local Government Code of 1991. ENACTED AND APPROVED by the Sangguniang Barangay of Del Monte, Island Garden City of Samal this May 2, 2011. CARRIED AND APPROVED.

SECTION 1. Scope- This Ordinance shall govern the exercise of taxing, fees and service or user charges and other common revenue raising power of the Barangay which shall exclusively accrue to them; SECTION 2. Definition of Terms- As used in this ordinance, the following meaning and definition; i. Gross Sales or Receipts refers to the total amount of the money or its equivalent representing the contract, price, compensation or service fees, including the amount charges for materials supplied with the services performed or to be performed for another person, excluding discounts if determined at the time sale/s, sales return, excise tax and value added tax (VAT). i i. Business refers to trade of commercial activity regularly engaged, or means of livelihood, or with a view to profit. iii. Amusement refers to pleasurable diversion and entertainment. It synonymous to relaxation, avocation, past time or fun. iv. Amusement places refers to theaters, cinemas, concert, balls, circuses, and other similar places of amusement where one seeks admission to entertain oneself by seeing or viewing the show or the performers. v. Charges refer to pecuniary liabilities as rents or fees against persons or properties. vi. Fees refer to dues fixed by laws or regulation, ordinance, or inspection of the business or undertaking.

vii. Operator refers to the owner, manager, administrator or any other who operates or is responsible for the operation of the business establishment or undertaking. viii. Commercial Building refers to all building, located in the commercial area/s centers including malls, market and the like. ix. Peddlers or Vendors refer to any person who either for him or commission, travel from place to place and sells his goods, offers to sell and deliver the same. Whether a peddlers or vendor is a wholesale peddler of a particular commodity shall be determined from the definition/s of a wholesale dealer or retailer dealer. x. Public Utility Vehicles refer to as any vehicle propelled by any power using the public road such as Tricycle, Pedi Cab and alike. SECTION 3. Taxes on Stores/ Retailers- all stores or retailers with fixed business establishments operating in the Barangay and with a gross sale or receipts of the preceding calendar year Fifty Thousand pesos (P50, 000.00) or less, shall pay the Barangay Treasurer the corresponding taxes thereon in the amount not exceeding one percent (1%) on such gross sales or receipts. In the absence of said gross sales or receipts, the sworn statement/ declaration of sales of the owner/s, operator, or proprietor thereof shall be used as basis for taxation. SECTION 4. Barangay Clearance- the rate of fees to be collected for the issuance of Barangay Clearance shall be as follows: Purpose

Fees

1. Employment

P 20.00

2. Proper Identification

P 20.00

3. Residency 4. Certification for Character check/ validation

P 20.00 P 20.00

5. Loan Purposes

P 50.00

6. Liquor Clearance

P 100.00

7. Electrification (Electrician) 8. Excavation (MAYNILAD) 9. Renewal of TRU Franchise 10. Postal ID Application

P 50.00 P 50.00 P 50.00 P 50.00

SECTION 5. Provided however, that the aforementioned clearance shall be deemed expired after a period of One (I) year from the date of issuance thereof and an exemption for business falling under Section 133 (n) of the Local Government code;

SECTION 6. Construction of the following:

1. Commercial Edifice: 2. Residential Edifice 3. Immovable Fence a. Major

P 100.00

b. Minor

P 50.00 P 50.00 P 50.00

SECTION 7. Student, Senior Citizen, Disabled- No fee shall be collected for the issuance of individual Barangay Clearance and Certification requirements of the following Barangay Residents: a. Student for Educational Purposes b. Senior Citizens c. Disabled Citizens d. Indigence A standard fee of Thirty Pesos (P30.00) shall however, be collected for all applicants including students who reside in other Barangay enrolled in school existing within this Barangay. Proper coordination with corresponding schools will be done for monitoring. It is the council's prerogative to exempt residents other than those mentioned above of financial consideration. SECTION 8. Issuance of Certified Thru Copy of the Official Documents of the Barangay- the Punong Barangay, shall upon presentation of satisfactory proof that the original copy of the official document/s presented to be certified is/ are in the custody of the authorized record custodian/s of the Barangay, issue a certified thru copy of the same upon payment of a corresponding fee of Five Pesos (P5.00) for every Certified thru Copy furnish by the record custodian. SECTION 9. Fee from Issuance of Certification to File Action- No dues shall be collected for any complaints, petition, except criminal cases filed before the Lupong Tagapamayapa. After exploiting all possible venue for party reconciliation and still being unsuccessful, the complaint will be levied a fee of One Hundred Pesos (PI00.00) should he insist in securing a Certification to File Action from the Barangay for SECTION 10. Other fees and Charges- the Barangay may levy the following fees and charges on Billboards, Signboards, Neon Signs and other outdoor advertisements. The sole basis of the number of the face of the board would not be considered and the rate of ( he fee woul d he us follows – a. Non-Illuminated b. Illuminated P 1 5.00 /SQUAR E fDOT /FACE/YEA R P 30.00 /SQUAR E FOOT /FACE/YEA R Provided however, that if the purpose of the advertisement is to promote project and/or programs of any government agency/s and to disseminate information necessary for Public Welfare, no amount shall be collected/ imposed. SECTION 10.Service Fees or Charges - Barangay may collect reasonable fees or charges of (P5.00) Five Pesos per day per Street or Market Vendors for the maintenance of Peace and Order within the jurisdiction. SECTION 11 .Other Service Fees - the Barangay can collect reasonable fee for the use of baraneav-owned properties for the maintenance and repairs. SECTION 12.Time of Payment- Taxes on Stores/Retailers shall be paid within the first

twenty (20) days of January or within the first twenty (20) days of the first month of each subsequent quarter, as the case maybe. Fees and Charges on Public Utility Vehicles and Peddlers/ Vendors shall be paid per day. The Sanggunian concerned may, for a justifiable reason or cause, extend the time for payment of such taxes and annual fees without surcharge or penalties, but only for a period not exceeding six(6) months. SECTION 13.Collection- Pursuant to the provision of the preceding section, all taxes, fees, charges shall be collected by the Barangay Treasurer on his duly authorized deputy, pursuant to section 170 of Republic Act 7160. SECTION 15.Penalty/s- Any person or judicial entity found violating any provision of the ordinance such as fees or charges not paid on time will have a penalty based on the following; SECTION 16.Effectively- this ordinance shall take effect after fifteen (15) days following its complete local circulation and upon compliance with the posting requirements as set forth under Section 511 of Republic Act 7160; 1 s t Offense 2 n d Offense P 300.00 P 500.00 V and siiccewlirm oTfenses P 1 000 00 NOW, THEREFORE, BE IT RESOLVED, as it is hereby resolved by the Sanggunian Barangay in a session duly assembled, to immediately implement within Adopted this H«v of M«ri>h ritv of Calooran Certified true and correct Mary Katherine R. Gonzalez Barangay Secretary Approved byhnnque u. bantos Jr . Punong Barangay Barangay 15, Zone 2, City of Caloocan, City, as amended.