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16- OO3829
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SAN(;GUNIANC PANLUNGSOD N(; MARIKINA
z" cItY couNcu-
PRESENT:
ibN. rneoorus eliroNlo M. sANTos' JR' Cily Councilor
Acting Presiding Offi cer
l-
DtsrRlcrt
City Councilor
HON. RONNIE S. ACUNA
City Councilor
HON. FRANKIE C. AYUSON
City Councilor
HON. JOSEPH B. BANZON
City Councilor
HON. WILLIE N. CHAVEZ
City Councilor
HON. MARIO M. DE LEON
City Councilor
HON. SAMUEL S. FERRIOL
City Councilor
HON. EVA AGUIRRE.PAZ
DISTRlcr,
2no
City Councilor
HON. ARIEL V. CUARESMA
City Councilor
HON. PAUL B. DAYAO
City Councilor
HON. XYZA DIAZEN.SANTOS
City Councilor
HON. ERNESTO M. FLORES
City Councilor
HON. SUSANA P. MACTUBO
City Councilor
HON. ROMMEL F- ORTIZ
City Councilor
HON. RUBEN R. REYES
SECTORAL REPRESENTATIVE:
ABC President
HON. LEVY DL. DE GUZMAN
City Councilor
ON OFFICIAL BUSINESS:
HON. JOSE FABIAN I. CADIZ, M. D. City Vice-Mayor
2* olsrRtcr:
City Councilor
HON. MARK ALBERT J. DEL ROSARIO
ORDINANCE NO. 085
Series of20l5
ORDINANCE ADOPTING THE 2OI5 REVENUE CODE OF MARJKNA CITY
SPonsored bY:
Councilor THADDEUS ANTONIO M. SANTOS' JR /
Ilr
Co-Sponsored by:
Councilor RONNIE S. ACUNA
Councilor FRANKIE C. AYUSON
Councilor JOSEPH B, BANZON
Councilor WILLIE N. CHAVEZ
Couocilor ARIEL v. CUARESMA
Councilor PAUL B' DAYAO
Councilor MARIO M. DE LEON
Councilor MARK ALBERT J. DEL ROSARJO
Councilor XYZA DIAZEN-SANTOS
Courcilor SAMUEL S. FERRIOL
Councilor ERNESTO M. FLORES
Councilor SUSANA P. MAGTUBO
Couocilor ROMMEL F. ORTIZ
Councilor EVA AGUIRRE-PAZ
Councilor RUBEN R' REYES
Councilor LEVY DL' DE GUZMAN
And Vice-Mayor JOSE rABIAN I. CADIZ, M' D.
BE IT ORDAINED, AS IT IS HEREBY ORDAINED by the CITY COUNCIL of MARJKINA in
session duly assembled, that:
CHAPTER
GENERAL PROVISIONS
SECTION l. TITLE. This Code shall be known as the 2015 Revenue Code of Marikina City.
SECTION 2. SCOPE. This Code shall govem the taxing powers ofthe City of Marikina.
SECTION 3. DEFINITION OF TERMS.
l. Actual Use- the purpose for which the real property is princiPally or predominantly utilized by
the person in possession thereof.
2. Amusement Places- are establishments devoted to pleasurable diversion and entertainment.
They include places ofrecreation, relaxation, avocation, pastime and fun.
3. Assessed Value- the fair market value ofthe real Foperty multiplied by the assessment level lt
is synonymous with taxable value.
4. Assessme - the act or process of determining the value of a real prop€rty, or portion thereof
subject to tax, including the discovery, listing, classification, and appraisal of propeny.
5. Assessment level- the p€rcentage applied to the ma*et value of real property to determine its
assessed or taxable value.
6- Building- all kinds of structure more or less permanently attached to a piece of land excluding
those which are merely super imposed on the soil.
7. Business- trade or commercial activily regarding regularly engaged in as a means of livelihood
or for profit.
8. Charges- income derived by the City Govemment in its proprietory functions such as mark€t
stall rentals, hospital charges, waste collection and disposal fees, transporiation fares and sale of
goods.
9. Civil Remedies- Emedies in the collection of delinquent taxes either by distraint of personal
property, lerT on real property, cancellatiol ofbusiness permits or by judicial actions.
l
10. Contractor- any peNon, natual, or judicial, not subject to professional tax 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
contmctor or his employees.
As used in this definition, the term "contractor" shall include general engineering, general
building and especially contractors as defined undet applicable laws, filling, demolition and salvage
works contractors; proprietors of mine drilling apparatus; persons engaged in the installation of water
system, and gas or electric light, heat or power; proprietors or operators ofsmelting plants; engraving,
plating, and plastic lamination establishments; proprietors or operators ofestablishments for repairiflg,
repainting, upholstedng washing or greasing of vehicles, heavy equipment, vulcanizing' recapping
and banery charging; proprieto.s or operatorc fumiture shops and establishments for planning and
surfacing and re-cutting oflumber, and sawmills under contract to saw or cut logs belonging to others;
proprietors or operators of dry cleaning or dyeing establishments; steam laundries using washing
machines; proprieto$ or owners of shops for the repair of any kind of mechanical and electdcal
devices, instruments, apparatus, or fumiture and shoe repairing by machine or any mechanical
contrivance; propdetors or operalors oftailor shops, dress shops, milliners and hatters. Beauty parlors,
barber shops, massage clinics, Turkish and Swedish baths, slenderizing and body building saloons and
similar establishments, photographic studios, funeral parlors, proprietors or operators of arrastre and
stevedoring, warehousing or forwarding establishments, master plumbers, smiths, and house or sign
painters, 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 which
is not devoted principally to the publication of advertisements; bookbinders and lithographers;
business agents, pdvate detective ot watchman agencies, commercial and immigration brokers and
cinematographic film owners; lessors and distributors or operators of establishments or lots for
parking purposes indentors, proprietors or operators of hotels, motels, lodging houses, pension inns,
apartelles, toqdrouses condominium and boarding houses; lessors of real property; and private
hospitals.
11. Dealer- one whose business is to buy and sell any commodity ofvalue.
12. Economic Life- the estimated period over which it is anticipated that a machinery or equipment
may be profitably utilized.
13. Fair Ma*et Value- the price at which real prope(y or commodity may be sold by seller who is
not compelled to sell aIId be bought by a buyer who is not compelled to buy.
14. Fee- a charged fixed by law or ordinance for the regulation or inspection ofa business activily
or the services ofa public ofnce.
15. Franchise- a special privilege affecting public interest which is conferred upon private persons
or corporations by the Congress of the Philippines, national franchising offices or the Saag6znr'.eag
Panlungsod r{rrdet s\ch terms and conditions as the granting authority may impose in the interest of
public welfare, security, and safety.
16. Gross Receipts or Sales- the total amount of money or its equivalent representing the contract
price, compensation or service fee, including the amount chalged on materials supplied with the
services and deposits or advance payments actually or constructively received during the taxable
quafler for the services performed for another person excluding discounts if determinable at the
time ofsales, sales retum, excise tax and value added tax
17. Improvement- a valuable addition made to a real property or an amelioration in its condition,
amounting, to more than a mere repair or replacement of pans involving capital expenditures and
labor, which is intended to protect or enhance its value, beauty or utility or to adapt it for new or
further purposes;j
lS.Lien- a charged upon real or penonal property for the satisfaction of some debt or duty
ordinaily arising by operation of law.
19. Machinery- machines, equipment, mechanical contrivances! instruments, appliances or
apparatus which may or may not be attached, permanently or temporarily, to the real property. lt
includes the physical facilities for production, the installations and appurtenant service facilities,
those which are mobile, self-powered or self-propelled, and those not permanently attached to the
real property which arc actually directly, and exclusively used to meet the needs of the panicular
industry, business or activity and which by their very nature and Purpose are designed for, or
necessary for its manufacturing, mining, logging, commercials, industrial or agricultural purposes.
lt includes machinery in reside ial property.
20. Manufacturer- any person who, by physical or chemical process, alters the exterior texture or
form or inner substance or any retw matenal or manufactured or partially manufactured product in
such a mannq as to prepare it for special use or uses, or who by any such process, alters the quality
ofany such raw material or manufactured or panially manufactured so as to reduce it to marketable
shape or prepare it for any for special use or uses, or who by any such process, combines any raw
maierials or manufacture or partially manufactured products with other materials or products ofthe
same or different kinds in such a mamer that the finished products of such process or manufactwe
can be put to a special use or uses to which such raw material or manufactured or partially
manufactued products in their original condition could not have been put, and who in addition,
alters such raw material or manufactured or partially manufactured producls, or combines the same
to produce such finished products for the purpose of their sale or distdbution to others and not for
his own use or consumption.
21. Motor Vehicle- any vehicle including its anachments propelled by any power other than
muscular designed to nrn on public roads and used mainly for transportation.
22. Occupation- one's regular business or employment, or an activity that principally takes up
one's time, thought and energy. It includes any calling, business, trade, or vocation but excludes
profession requiring govemment examination.
23. Operator- the o\{ller, manager, administrator, or any other person who operates or is
responsible for the operation of a business establishment or undertaking.
24. Peddler- any person who, either for himselfor 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 peddle! ofa panicular commodity shall be det€rmined from the definition ofwholesale dealer
or retail dealer as provided in this Chapter.
25. Profession- a calling which requires the passing of an appropriate governrnenl boad or bar
examination, such as the practice of law, medicine, public accountancy, engineering' etc.
26. Public Market- a place where fresh foods or items for food o. other commodities are sold lt
may be established or opemted by the City Govemment or by a franchise granted by the
Sangguniang Panlungsod to private p€IsoIIs. The public market area may include stalls where
goodi may be sold to the public, loading and unloading spaces and parking areas for vehicles'
27. Public Utility- electric power generating and distributing systems' road, rail, air and \xater
tansport; postal, telegaph and radio comrnunications, and water companies, characterized by Iarge
investments because their optimum scale is huge. They are natural monopolies whose prices,
profits and efficiency arc not subject to competitive checks, and they proride essential services to
industries and constituents. The operations of public utilities are granted through special laws or
ordinances.
28. Real Property- land, building, machinery and other improvements temporarily or permanently
lank
attached to the real property which forms pan ofthe
29. Residential Property- real property principally devoted to habiration.
30. Retail- sale where the purchaser buys the commodity for his own consumption, irespeclive of
the quantity ofthe commodity sold.
3l. Replacement or Reproduction Cost- the cost that would be incurred on the basis of current
pieces, in acquiring an equally desirable substitute propeny or the cost of rcproducing a new
replica ofthe property on the basis ofcurrent prices with the same or closely similar material.
32. Secretary's Fees- fees collected for services rendered for verification and/or issuance ofrecords
and documents on file in the various offtces ofthe City Govemment.
33. Shopping Centers- business establishments which may include gloceries, appliances,
refiigerated or non-perishable goods, amusement activities, movie houses, fitness centers, clothing
apparel, home fumishing. etc., housed in one building or several buildings. lt may be operated by
one person or by different persons renting spaces in the complex.
34. Warehouse- any building or Portion thereof where goods, wares, merchandise, articles or other
perconal property are received and stored. Strictly, it is a place for the storage of merchandise or
iommodiiies and using an approximation of half a kilo waste generation per person. A warehouse
that accept orders or issues sales invoices shall be considered a branch or sales office.
35. Wholesale- sale where the purchaser buys the commodities for re-sale, regardless of the
quantity for the transaction.
SECTION 4. CENERAL RULES. In construing the provisions of this Code, the following rules of
construction shall be observed unless otherwise inconsistent with the manifest intent of the said
provisions, or when applied would lead to absurd or highly improbable results.
l. COMMON AND TECHNICAL WORDS- All words and phrases shall be construed and
understood according to the common and approved usage of the language. However, technical
words and phnses and such other words which may have acquired a peculiar, or appropriate
meaning or that *hich is defined in this code shall be construed and understood acco.ding to such
technical, peculiar, appropriate meaning or as defined.
2. GENDER AND NUMBER- Every word ir this Code importing the masculine gender shall
extend to both a male and female. Every word importing the singular number shall likewise be
applicable to several persons or things and every word importiflg the plural number shall likewise
apply to one person or thing.
3. PERSON- The word "person" shall extend and be applied to firms' corporations, or voluntary
associatio$, as well as to individuals, unless plainly inapplicable.
4. COMPUTATION OF TIME- The time in which any act is to be done as provided in this Code
or in any rule 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
Sun&y or holiday in which case the sarne shall be excluded from the computation, and the next
business day shall be considered the last day.
5. REFERENCES- All references to chapters, afiicles, sectioN are to chapters, articles, sections
in this Code, unless otherwise specified.
6. CONFLICTING PROVTSIONS OF CHAPTERS OR ARTICLES- Ifthe provisions ofdifferent
chapters or articles contravene each other, the provisions of each chapter or article shall prevail as
to specific matters and questions involved therein=
7. CONFLICTING PROVISTONS OF SECTIONS- If conflicting provisions arc found in different
sections of the same chapter the provisions of the section which is last in numerical order shall
prevail unless the consfuction is consistent with the meanirg ofthat chapter.
CHAPTER 2- REAL PROPERTY TAX
SECTION 5. REAL PROPERTY SUBJECT TO TAX- All real property such as lands, buildings,
machineries, and other improvements located in Marikina are subject to real property tax and are
covered by this Ordinance.
SECTION 6. EXEMPTIONS FROM REAL PROPERTY TAX- The following are exempted from
payment ofthe real property tax:
a. Real property owned by the Republic of the Philippines or any of its political subdivisions
*h"n the beneficial use thereof has been granted for a consideration or otherwise to a
"*"ept
taxable person:
b. Charitable institutions, churches, parsonages or convents appurtenant thereto, mosqu€s, non-
profi1 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 aclually, directly and exclusively used by local water
districts and goverunelt-owned or controlled corporations engaged in the generation, supply and
distribution ofwater and electric power;
d. All real property owned by duly registered cooperatives and provided under RA 6938; and
e, Machinery and equipment for pollution control and environmental protection'
Except as Fovided herein, any exemption from payment ofreal property tax previously granted
to, oi presently enjoyed by, all persons whether natural or juridical including all govemment-
owned or controlled corporations are hereby withdrawn upon the effectivity ofthis Code'
SECTION 7. APPRAISAL AND ASSESSMENT LEVELS- AII real property' whether taxable or
exempt, shall be appraised at the curr€nt and fair ma*et value prevailing in the locality where the
property is located using the goveming schedule of values as basis. For purposes of assessment, real
property shall be classified as residential, commercial or industrial' and special'
SECTION 8. ASSESSMENT LEVELS- The assessment levels to be applied to the current and market
value ofreal prop€rty for ta,xation purposes shall be as follows:
RESIDENTIAI, Assessed Value
R-l P6,000/sQ.M.
3,500/sQ.M.
R-2
3,000/sQ.M.
R-3
2,700/sQ.M.
R-4
2,300/sQ.M.
R-5
R-6 t,800/sQ.M,
1,500/sQ.M.
R-7
1,300/sQ.M.
R-8
r,000/sQ.M.
R-9
COMMERCIAL
i(
c-t
c-2 6,000/sQ.M.
c-3 5,000/sQ.M.
c-4 4,000/sQ.M.
I-l
t-2
2,000isQ.M.
I-3
l-4 I,8000/sQ.M.
q!U!4EANG
STREET/SUBDIVISON CLASS
F. CALDERON R-4
EVERITE SUBD. R-4
FERNANDO AVE. R-7
R4
GENERAL F. SANTOS
GUWE R-5
J.M. BASA R-4
J.P. RIZAL c-2
JUSTA R-4
KAGITNGAN R-5
KAIBIGAN R-5
KALAKHAN R-5
KALANTIAO+A36 R-4
KALBARYO R-5
KALUPI R-5
KAMUMO R-5
KANDILI R-5
KASI R-5
cHASe)
KAPWA R-5
KATIPTJNAN R-5
LEGASPI R-5
M.H. DEL PILAR R-4
M. ROXAS R-4
MARCOS HIGHWAY c-2
c-4
N. ROXAS
OLD J.P. RZAL R-5
I. SENGA R-5
c-4
SANTOLAN
TAMBANGAN R-5
TAMBULI R-5
TAYUG R-5
KALNLARAN R-4
KAPT. TEMYONG R-7
SAN. ROOUE
A.MABINI R-5
da
A.SANTOS R-5
GIL FERNANDO AVE. c-2
(SUMULONG TOCHESTNUT)
GIL FERNANDO AVE. c-t
(C H ESTN UT TO MA RCOS H IG H WAY)
B. STA. ANA R-5
CAPT. MIONG R-5
D. VTCTORINO R-5
DIEGO SILANG R-5
E. DELA PAZ R-l
H. ROXAS R-5
I. MENDOZA R-5
J.A. SANTOS R-5
J-P. RTZAL C3
c-l
MARCOS HIGHWAY
MARIKINA EAST SUBD. R-3
MIDTOWN SUBD. R-3
MT. VIEW VILLAGE R-3
NEW MARIKINA SUBD. R-3
NICANOR ROXAS R-5
PRES. M. ROXAS R-5
PIIREFOODS ROAD R-6
SANTISIMO R-5
SHOE AVE. R-6
v. coMEz R-4
LLAMSON R-3
JUSTA R-5
I. CRUZ R-5
M. DE GUZMAN R-6
STA. ELENA
GIL FERNANDO AVE. c-2
(SUMULONA TOCHESINUT)
CATALINO CRUZ R-5
CAPT. VENCIONG c-3
DANCEL R-5
DEGUANGCO R-5
E. DELA PAZ c-3
(KAPT, MOY TO W, DELA PAZ)
c-2
E. DELA PAZ
(W, DEU PAZ TO KAPT, YENCIONG)
E. JACINTO c-3
(KAPT, YENCIONA TO P. DELA PAZ)
FLORENCIO PAZ R-4
c-l
J.P. zuZAI
c-l
J.P. RIZAT
(P. DEU PAZ KAPT, MOY)
KAPT. MOY R-4
MARCOS CRUZ c-3
(P, DELA PAZ TO KAPT, MOY)
NEW MARIKINA SUBD. R-3
MT. VIEW R3 R-3
c4
P. BURGOS
P. DELA PAZ c-3
ROYALVILLE R-3
c-3
RIVERPARK
I
SAPATERO R-5
c-l
SHOE AVE.
SIXTO DELA PAZ R-3
STA. INES R-5
W. DELA PAZ c-2
KAPT. ANTONIO P. SANTOS R-5
KAPT. CELSO MENDOZA, SR. R-5
.IEStIS DELA PENA
A. BONIFACIO AVENUE c-3
A.FLORES R-5
KAPT. SINDO R-5
HALINA R-5
LOPEZ JAENA R-4
MALVAR R-5
PROVIDENT VILLAGE R-4
PROVTDENT VILLAGE c-4
(ST, MARY TO A. BONIFACIOTO RIYERSIDE)
RTVERPARK
R.5
T.CLAUDIO
R.6
ZAMORA
R-5
BARANGKA
c-3
A. BONOFACIO
ATENEO DE MANILA R-5
ATENEO HOUSING PROJECT R-5
BARANGKA LANDLESS R-7
CHRYSANTHEMUM R-6
D. AVELINO R-6
R-6
DEGUANGCO
DELA COSTA HOUSTNC R-5
DON GONZALO PUYAT R-3
GEN. J. CRUZ (CHORILLO) R-6
GEN. JULIAN R-6
GIL FERNANDO R-5
KABO PIO R-5
L. CRUZ R-5
LOYOLA GRAND VILLAS R-1
LOYOLA SUBD. R-3
LOYOLA TENANTS R-6
MAGNOLIA R-6
MARCOS HIGHWAY
M. CRUZ R-6
N. GONZALES R-6
ORCHIDS R-6
T. JOSEF R-6
TIN R. FRANCISCO R-6
TUAZON SUBDIVISION R-5
URBAN BLISS R-7
STO. NINo
AGRICULTOR€S R-4
ANGELITO R-5
4c
l0
AQUILINA R-5
BONIFACIO R-5
BUENVIAJE SUBD. R-6
COL. DIVINO R-4
COMZON R-5
DAAN BAKAL R-6
E. DELA PAZ R-3
(SU MU LON C TO AG RlC U LTO RES)
c-3
E. JACINTO
(P. DEU PAZTO SUMULONG)
E. JACINTO R-4
(SUMULONC TO P. ANTONIO)
EMERALD VILLAGE R-5
E. MANALO c-3
E. SANTOS R-4
EXEQUIEL R-5
FIRST R-4
GREGORIO R-5
c-l
J.P.RIZAL
(SUMULONG TO P. ANTONIO)
J. P. RIZAL c-2
(P, ANTONIOTO MALAYA)
KAREN R-5
LAZARO R-4
KAPT. ENRICO CRUZ R-6
EULOGIO SANTOS R-4
cEclLIo ASTAQUIO R-4
R4
VIRGINIA
B. SANTOS R-4
SANTISIMO R-4
DIAMOND R-4
ILAYA HOMES R-4
B. DELA CRUZ R-4
MARCOS CRUZ R-3
MARKET VILLAGE R-8
MEARLE HOMES R-3
MENDOZA R-4
MERCADO COMPOUND R-7
MIGUELITO R-5
NILE SUBD. R-8
NIMFA R-4
OVAL R-5
R4
P. ANTONIO
P. BURGOS R-3
P. DELA CRUZ c-3
zuVER PARK c-3
ROSITA R-5
2m, 3P,4fr,68 & 7fl sr. R-5
SHEFF R-5
c-l
SHOE AVE. EXT.
(P. DEU P/Z TO P. LNTONIO)
c-l
St,MULONG
(J,P, RIZIL TO SHOE AYE-)
SYLVIA R-5
V. SANTOS R-2
VILLALON R-4
VISTA VALLEY R-2
F
ZENAIDA SUBD. R-6
DON ABDON HOMES R-7
CENTRO DE BUENVIAJE R-5
c-l
TOYOTA AVE.
c-l
MC DONALDS AVE.
KATIPLINAN R-3
CIRMA R-4
ENRIQUE DELA PAZ R-5
c-2
G. FERNANDO
(SUMULONG TO P, ANTONIO)
G. FERNANDO R-6
!ys
CINCO HERMANOS SUBD. R-1
DON JUAN SUBD. R-3
J.A. SANTOS R-3
JUSTICE ARELLANO R-3
JUSTICE TUAZON R-3
MAJOR S. DIZON R-2
MONTE VISTA SUBD. R-1
PRES. E. ACUINALDO R-3
PRES. J.P, LAUREL R-3
PRES. M.L. QUEZON R-3
PRES. MAGSAYSAY R-3
PRES. MARCOS R-3
PRES. S. OSENfNA JR. R-3
R-3
PRES. QUIRINO
PRES. M. ROXAS R-3
SITIO OLANDES R-9
MALANDAY
BULELAK (APD) R-9
R4
EMEMLD VILLAGE
FILIPINAS VILLAGE R-4
GUEVARRA COMPOUND R-5
GUMAMELA R-5
c-2
J.P. zuZAL
R-l
LA VISTA
LOYOLA GRAND VILLAS R-l
MALAYA R-4
MBLA COURT R-4
MINAHAN INT. (APD) R-9
PARKLAND SUBD. R-2
PERPETUAL DRIVE R-5
SAMPAGUITA VILLAGE R-4
SAN DIEGO COMPOIJND R-4
R4
SIASOCO COMPOLND
STA. TERESITA VILLAGE R-4
SI.NNY SQUARE R-4
VALENTINO SUBD. R-5
GOLDEN VALLEY SUBD. R-2
NHA HOUSING R-9
t2
MNCI(A
ANASTACIA VILLAGE R-7
BAGONG SILANG R-8
BALUBAD R-9
FAIRLANE R-5
J.P. RIZAL c-4
J.B. COMPOUND R-8
MABINI R-8
MABUHAY R-8
MAKABAYAN R-8
MARIKINA GREEN HEIGHTS 3 & 4 R-6
MARIKINA GREENLAND I R-5
MAzuKINA VTLLAGE R-8
MARIKIT R-8
MIRASOL R-8
MIRAVERDE R-6
MITHI R-8
PERMALINE COMPOUND R-8
ST. BENEDICT R-8
TIERRA VISTA R-7
TWINRIVER I&2 R-8
TWINVILLE #rorlr.t/rEl R-8
TAfrONG
c-3
A.BONIFACIO
COBARRUBIAS R-5
CEN. JULIAN R-5
LA VISTA R-1
LOPEZ JAENA R-4
LOYOLA GRAND VILLAS I&2 R-l
MANGGAHAN R-5
PROVIDENT VILLAGE R-4
c4
PROVIDENT VILLAGE
(ST. MARY AYE, TO RIYERSIDE DRIYE)
TAfrONG-LANDLESS R-8
TAVERA R-5
TIPAN R-5
TRICUHAN R-5
PARANG
R4
A. DE GUZMAN
(TO PARALUMAN PAMNG BOUNDARY)
J. CRUZ R-5
ANNADELS SUBD. R-5
BACONC SILANG R-6
l-l
C.M. RECTO
(M. TUAZON TO RALAATAS)
C.M. RECTO R-4
(M, TUAZON TO PAMLUMAN)
DEL PILAR R-6
DIEGO SILANC R-6
DONA AURORA R-4
ll
ECHOVILLE R-8
E.RODRIGUEZ R-5
EL ROSARIO VILLAGE R-8
F. BAIAGTAS R-5
(GEN. ORDOfiEZ TO C, M, RECTO)
G. DEL PILAR R-6
(GEN, ORDOfiEZ TO PARAISO)
G. DEL PILAR c-3
(PARAISO TO R, SOLIMAN)
GEN. MEiIEZ R-2
GOMEZ R-6
HERBOSA COMPOUND (RPD) R4
HOME POINT VILLAGE R-7
J. LTINA R-4
JEM SUBD. R-6
JULIETA R-8
LA COLINA R-7
LA CONSOLACION VILLAGE R-5
LAKANDULA R-4
BG MOLINA R-3
(BANGKAAN TO RALAGTAS)
LAPU-LAPU R-4
U, P, RIUL TO BANCKAAN)
M.L. QUEZON R-4
M.TUMON l-2
MAGSAYSAY R-6
MANACOP R-7
METEOR HOMES SUBD. R-8
GEN. ORDOiIEZ R-3
(GEN, MEfiEZ TO BAUGTAS)
MONTEREY SUBD. R-7
PALARIS R-4
PANDAY PIRA R-5
PARAISO R-5
PARAIUMAN R-5
(LAPU-LAPU TO A. DECUZMAN)
PARNASO R-5
P. PATERNO R-5
PERMALINE COMPOT]ND R-7
PILAPIL R-4
PNGKIAN R-4
R.PALMA R-5
RAJAH MATANDA R-5
RAJAH SOLIMAN R-5
zuVERDALE SUBD. R-7
SANTAN I-3
SUMULONG R-5
SINNWILLE I&2 R-5
TANDANG SORA R-3
TANGUILE R-4
TWINRIVER SUBD. R-8
VICTORIA COMPOUND R-7
VICTORIA HILLS R-8
VISTA NILA R-8
ZAMORA R-7
CHAMPACA R-6
(EL ROSARIO TO TANGUILE)
J. CRUZ R-5
D. LOPEZ R-5
MARTKINA HEIGHTS
LA MILAGROSA SUBD. R-6
LIWASANG KALAYAAN R-5
(EAYAN.BAYANAN TO IYEST DRIYETO EAST DRIYE)
LIWASANC KALAYAAN R-6
(BAYAN.RAYANAN TOT- BUCALLON TO E,4ST DRIYE)
SANTOS
LOPE K. R-6
(GEN, ORDOfiEZ TO LIIYASANC KAUYAAN)
MALIJAPO R-7
MARIST ROAD R-6
MARIST VILLAGE R-6
GEN. ORDOIIEZ EAST R-3
BAY AN-BA YA NA N TO LA K-4 N D U LA)
GEN. ORDONIEZ WEST R-6
(EAST DRIYE TO IAKANDULA)
NARRA R-7
(BAYAN.B,4YANAN TO GEN, ORDOrtEZ WEST)
PALMERAHOMES R.5
TANGUILE
R-6
(APITONG TO BALJICTAS)
VILLA GRANDE DRIVE R-6
WEST DRTVE R-7
WEST DzuVE R-7
(NARM TO GEN, ORDONEZ)
APITONC R-7
(C H A M P AC N AT TO 8 A UC TAS)
BALAGTAS R-5
crARM TOGEN. ORDONEZ)
I-l
(GEN, ORDOfiEZ TO TANGUILE)
c-l
BAYAN.BAYANAN AVENUE
XT')
(CONCEPCION UNO TO BAYAN-BAYANAN
EXT.
BAYAN-BAYANAN C.3
(BAYAN.BAYANAN EXT- TO LIWASANG KALAYAAN)
BUGALLON R.6
(GEN. ORDOfiEZ TO LIWASANG KAuIYAAN)
CHAMPACA
R-6
CHAMPAGNAT R-7
(GEN, ORDOfiEZ WESTTOGEN, ORDOfrEZ EAST)
CHAMPAGNAT
R.3
GEN, OMOrtEZ E,IST TO APITONC)
DAO R-7
(DAYAN-DAYANAN TO WEST DRIYE)
VALENZUELA
DR. P. R-7
GEN, ORDOfrEZ TO LIWASANC KAUYAAN)
EASTDRIVE R.6
(GEN, ORDOfiEZ TO TANCUILE)
EASTDRIVE R.5
(CEN. ORDONEZ TO LIWASANC KALAYAAN)
IPIL ST. R.4
( K-(TI P U N A N TO C H A M P AG N A T)
ST.
IPIL R-7
(KATIPUNAN TO DR. P, YALENZUELA)
KATIPIJNAN
R.6
(GEN. ORDOfrEZ TO LIWASANC KALAYAAN)
DIWA
LADISLAO R-7
LAKANDULA
R-6
KAUYAAN)
(OEN. ORDOfiEZ TO LI'yASANC '
1la
t5
CONCEPCION UNO
A.DE GUZMAN R-5
ARANETA SUBD. R-5
A.RODRIGUEZ SUBD. R-5
BAGONG STLANG /SHOEI R-5
BANGKAAN R-4
BANTAYOG R-5
RAYAN-BAYANAN AVENUE L-l
BAYBAY R-6
BENEDICTO COMPOTIND R-6
BETTER HOMES R-5
BURGOS PANGILINAN R-9
BUTIHIN R-6
CANDAZO R-4
CEPEDA R-5
COL. DIVINO R-4
CONCEPCTON SUBD. R-5
C. BAUTISTA R-6
CRISTINA SUBD. R-4
COIJNTRY SIDE SUBD. R-6
D. MARIANO R-6
E. GONZALES R-5
E. ESTAQUIO R-6
E. MANALO AVE. c-3
( EXEQU I EL TO BA YA N. B A YAN A N)
E. SANTOS STREET R-4
EXEQUIEL R-5
FAIRLANE SUBD. R-5
FRIENDLY VILLAGE I&2 R-6
F. TORRES R-6
FARMERS I
G. CRUZ R-6
GREEN HEIGHTS SUBD. R-4
GSIS SUBD. R-5
GOODRICH VILLAGE R-6
GUISAMA R-6
R4
H. BAUTISTA
J. MOLINA R-4
(J.P, NZAL TO KATIPUNAN)
J.P. zuZAL c-2
(MAUNDAY TO BAYAN.BAYANAN)
J.P. RIZAL c-2
(BAYAN-BAYANAN TO FAIRLANE)
KALAW R-5
KATIPLNAN R_3
L. DE CUZMAN R-5
LADISLAO DIWA R-6
LAPU.LAPU R-4
Q,P, NALTO RANCKAAN)
LIBIS APD
M,A.JESTIC SUBD. R-5
MARIKINA CREENHEIGHTS R4
MARIKINA HOMES R-5
ORO VISTA SUBD. R-3
ROSITA VILLE R-5
R. SANTOS R-5
l6
SAN ISIDRO SUBD. I R-4
SAN ISIDRO SUBD, II R-4
SIMEONA SUBD. R-5
ST. CLAIRE SUBD. I, 2 & 3 R-5
STA. TERESITA VILLAGE R-5
STzuP 70 SUBD. R-4
SUMMER HOMES R-7
TEODORA PARK SUBD. R-4
TORRES BUGALLON R-6
TWINVILLE SUBD. R-7
TIBAG R-8
TINIO COMPOI'ND R-5
WANAMAKER R-5
VALLEY ROAD R-5
GEN. ORDONEZ R-3
CONCEPCION DOS
BONITA HOMES R-4
CHAMPAGNAT AVE. R-4
CONCEPCION REALTY R-5
HACIENDA HEIGHTS R-5
J.M. PANGANIBAN R-5
KAGAHASAN R-7
KATIPTNAN R-4
LILAC R-4
MAGAT SALAMAT R-5
GEN. ORDOIiIEZ R-4
(KATIPUNAN TO LILAC)
OLIVE R-3
(RUSSET TO LILAC)
PANORAMA R-3
PIO DEL PILAR R-6
PURPLE R-5
RAINBOW R-4
(KATIPUNAN TO RUSSET)
RANCHO ESTATE I R-4
RANCHO ESTATE II R-4
RANCHO ESTATE III R-4
RANCHO ESTATE IV R-4
RIM VIEW PARK R-4
R4
R('SSET
SCARLET R-5
SSS VILLAGE I R-5
SSS VILLAGE II R-5
SSS VILLAGE III R-4
TAN R-5
(INTERIOR TANGERINE)
TECSON R-4
M44NA
EDGEWATER R-9
DOiIA PETRA R-9
AFP MUTUAL BENEFITS R-7
HEART CENTER R-9
t7
VILLAS
LOYOLA GRAND R.I
s.
G. S.l. R-9
VILLAGE
WOODzuDGE EXECUTIVE R-2
CORP.
MALANDAY REALTY DEV. R-2
LIBIS/OTHERS
R.9
GENERAL PROVISIONS
A. ON BUILDING AND OTHER STRUCTURES
1. The fair and current market value ofall buildings, other structures and improvements shall
be computed on the basis of ReProduction Cost New (RCN)' RCN less depreciation for old
buildings and other structures
2. Reproduction Cost New (RCN) shall be computed on the basis of gadualed schedules of
deireciation for building, other sfuctures and improvements as prescribed by the
Depaltment of Finance.
3.TheScheduleofBaseUnitValueshereinshallbecontrollingbutwherthebuildings,other
stucturcs and improvements to b€ appraised are of the tlpe not therin specified, the same
shall be appraised at its currenr and fair market value independent ofthis schedule and shall
be assessid for taxation purposes applying the prescribed assessment level for such class of
property with due regard to its actual use.
4. The assessment level for buildings, other structures and improvements used exclusively for
residential, commercial and industrial purposes shall be that as prescribed under section
218, paBgraphs (c) and (d) of R.A. No. 7160, except those that are actually' directly and
excluiively used for commercial and industrial Purposes, which shall be seventy percent
(70%) and fifty percent (50%)respectively.
B. ON MACHINERIES AND OTHER EQUIPMENT
l. The fair market value of a brand-new machinery shall be its acquisition cost ln all other
cases, the fair market value shall b€ determined by dividing the remaining economic life of
the machinery by its estimated economic life and multiplied by the replacement
reproduction cost. If the machinery is imported, the acquisition cost includes fteight,
iniurance, bank and other charges at present site. The cost in foreign cunency exchange
rates as fixed by the Bangko Sentral ng Pilipinas
2. For purposes of assessment, a depreciation allowance shall be made for machinery at a rate
not ixceeding five percent (5%) ofits original cost or its replacement of reproduction cost,
as the case may be, for each year ofuse: Provided, however, that the remaining value for all
kinds of machinery shall be fixed at not less than twenty percent (20%) of such original,
replacement, reproduction cost for so long as the machinery is useful and in operation'
3. Replacement or Reproduction Cost New (RCN) of the machinery shall be determined by
dividing the dollar ($) exchange rate to peso at the time of appraisal (present) by the dollar
($) exchange rate to peso at the time of acquisition and multiplied by its acquisitions or
original cost. The foreign cunency rate shall be fixed by the Bangko Sentral ng Pilipinas
4. The assessment level for machineries and other equipment for different classes, based on
actual used, shall be those as prescribed in Section 218, palagraphs (c) and d of R.A. No
l8
7160, except those that area actually, directly and exclusively used for commercial and
irdustrial purposes, which shall be seventy percent (70%) and fifty percent (50%)'
respectivelY.
APPRAISAL OF BUILDINGS
All improvements consisting of buildings and other structures shall b€ valued at its
cure ana fair market value on the basis of the herein schedule of base unit construction
cost of building per square meter. Building should be classified according to its use and
construction characteristics and unit value established for its class and sub-class together
with the set ofaddition and reduction adjustment factor:
A. The following kinds ofbuildings are hereby established:
l. Residential Condominium - individual ownership ofa unit in a multi-unit slructure
(as an apartment building).
2. Commercial Condominium -joint control ofunit affairs vested in two (2) or more
other units (as in commercial building).
3. Hotel - a building with more than fifteen (15) sleeping rooms, usually occupied
singly, where tansients arc provided with tempomry lodging with or without meal
and where no provisions for cooking in any individual suite.
4. Theater - building expressly designed where operas, motion pictur€s, etc. play, are
Presented.
4a. Convention Hall - a large room for assembly, usually equipped wilh seats'
4b. Audirorium - a room, hall, or building used for lectures, speeches, concert, etc'
4c. Clubhouse a place ofbusiness; hence, a firm or commercial establishment
5. Hospital - a building or iNtitution whcre sick or injued persons are given medical
or surgical care.
6. Apartment Building - designed for dwelling of four (4) or more families living
independently of one another and doing their household chores independently in
their particular premises with one (l) or more common enftance.
7. Office Building - a building mainly used for stores and/or oIIices.
8. Church - a building set apart for public, especially Christian worship.
9. Restaurant - as establishments where refreshments or meals may be procured by
public; a public house for eating.
10. Funeral Parlor - a building pertaining to or befitting a funeral; a place where where
funeral services are rendered.
I l. School - a building or group ofbuildings in which a school is conducted.
12. One Family Dwelling - a detached building for exclusive use by one family
13. Gasoline Station - a place for the sale of gasoline, oil, services, etc, for motor
vehicles
l9
14. Duplex Dwelling - a detached building designed for use by two (2) families living
independently liom each other.
15. Car Park Building - a building designed to keep motor vehicles; an arca set aside
for vehicles where it can be live temporarily
16. Sup€rma*et - a large food store in which shoppers serve themselves from open
shelves and pay for their purchases at the exit.
16.a Shopping Building - a building where variety of goods are offered for sale;
usually a commercial complex.
lT.Motel a lodging house with garage composed of several independent living-
sleeping quarters.
18. Accessoria or Row House a one two-storey building divided into a row or
independent units with indep€ndent entrance for each unit. (A three-storey ofthis
t1,pe maybe classified as ao apartment for appraisal puposes).
19. Cold Stomge - a building designed for storage ofperishable food' etc.
20. Gymnasium - a building conlaining appropdate space and equipment for various
indoor sports activities associated with prcgam of physical education an typically
including spectator accommodations locker and shower rooms, a swimming pool
offices and classrooms.
20a. Recreational Building building which houses any form of play, amusement or
relaxation, used for this purpose, as games, sPorts, hobbies, reading, etc.
20b. Cockpit - a place for cockfighting
21. Boarding Hous€ (Dormitory) - a hous€ containing or more common sleeping
rooms, accommodating several boarders with centmlized toiled and bathroom and
provided with lodging and meal for a fixed sum paid by the month or week, in
accordance with previous arrangement.
2l.a Lodging House - a building containing not more than fifteen m(I5) sleeping
.oo-s *ith centmlized toilet and bathroom where lodging provided with fixed
compensation.
22. Hangar - a shed or other especially designed to house an aircmft.
23. Accessory Building - "as it implies"
24. Market - a building where goods and commodities especially provisions or live
$ocks are shown for sale, usually with stalls or booths for the various dealers.
25. Industrial Building - a building designed for people engaged in branch of trade,
business, production, or manufacturer.
25.a Factory - a building or collection of building usually with equipment and
machineries for the manufacture of goods.
26. Warehouse - a building mainly used for deposit and storage ofgoods, ware, etc.
27. Open Shed - a large, strongly build, bamlike or hangarlike stmcture as for storage,
with open front or sides.,
28. Swimming Pool - an artificially created pool or tank, eithq indoors or outdoors,
designed for swimming.
29. Commercial Complex Building a combination of different kinds of buildings,
constuction design and uses integraled as a whole, where variety ofgoods, services
and facilities for renVsale are offered' such as shopping buildings, theaters, and
rccreational facilities. Example are the likes of SM Mega Mall, etc. For purposes of
computation of the building cost (Current and Fair Market Value) determine the
construction, designs and uses of each portion of the building alrd apply the
established schedule ofvalue for each use.
B. The Following are the standad specifications in addition to structural specifications of
buildings:
l.
Extemal Walls
a. On Concrete or hollow block (cement, ceramics' or adobe) mortar finishing
painted with locally manufacture paints.
b. bouble walled portion oftanguile or lauan plywood or its equivalent' painted or
vamished with locally manufactured paints or vamish.
2. Ceilirg
a. Plain Concrete ceiling - painted with locally manufactured paints beneath
concrete floors.
b. Beneath wooden floor or roof fraiming - tanguile or lauan plywood, painted
with locally manufactued Painls
3.
Doors
a. Exterior - Tanguile, lauan or its equivalenl ordinary finished panel.
b. Interior - Tanguile, or lauan pll'wood flush type
4.
Windows
a. For type I, tl, III - A building, simple design - steel - glass with iron grills'
b. For type tll-B, lll-C and III-D-wood-glass
c. For q?e III-E and III-F - wood capiz.
5.
Flooring
a. On Fill and slab floor-cement finish
Ill-B
b. For tne II down to Type Kiln dried tanguile or lauan.
c.
Other type - sun dried.
6. Electrical Plumbing - Philippine made materials and fixtures.
7. Toilet and Bath - "same as above fixtures"
Waistcoating - 1.5 meters high, locally manufactured white tiles
Toilet and bath for the first sixty (60) square meters offloor area or fol every two
(2) bedrooms or more or less twelve ( l2) square meters each.
The assessment levels to be applied to the appraisal ofbuildings and other structues shall be
that as frxed in the graduated levels under Section 218 pfLocal Govemment Code.
CIATION
I.A I.B I.C II-A ll-ts II-C III-A.B III-C-D IV
1" 5 Years 1.80% 2.00% 2.20% 2l0% 2.60% 3.000 4.00vo 4.000/r 5.00%
2"' 5 Years t.40vo 1.80% 2.lOYo 2.20% 2.30% 2.50vo 3.50V" 3.60% 4.00%
3'o 5 Years t.20% t.50vo t.700/. 2.000 2.200k 2.sovo 1.O0% 3.200 3.40vo
4'n 5 Years 1.00% t.20% 130% 1.100/o 2.00% 2.00vo 2.50vo 3.00% 3.00%
After 20 1.00% 1.00% t.40vo 1.60% 2.00% 2.000 2.500h 2.50vo 3.00%
Years
Residual
40.00yo 40.00% 37.00% 3 5.00% 30.00% 30.00% 28.00v. 20.00% 15.50%
Value
In excess ofthe above rate of annual depreciation, bigger rate may be granted for extra ordinary
causes, if property presented and described as in the case ofthe following:
I Damaged due to catastrophe (earthquake, fire, deluge)
2. Heavily damaged due to pesl (termile, "anay", or pest)
3,
Establisheddefectsconstruction
4.
Obsolescene
FOR BT]ILDIN(; AND ON THEIR IMPROVEMENT
IN PESOS PER SOUARE METER
4 THEATER
I RESIDENTIAL 2 COMMERCIAL
TYPE 3 HOTEL CONVENTION HALL
CONDOMINIUM CONDOMTNIUM
AUDITORIUM
IA 15500-16000 14200- 14700 13700-14260 13200-13700
IB 14500-15000 13200-13700 12700-13200 t2200-12700
IC 13500-14000 12200-12700 11700-12200 12200- 12'100
IIA I 1500-12000 10200-10700 9700-10200 9200-9700
IIB 10500-l 1000 9200-9700 8700-9200 8200-8700
IIC 9500-10000 8200-8700 7700-8200 7200-1700
6A. APARTELLE 8 CATHEDRAL
7 OFFICE BLDG.
TYPE HOSPITAL 68 APARTMENT 8A CHURCH
7A BANKS
BUILDING 88 CHAPEL
IA 12700-1300 12200-12600 11800-12200 I 1400-12200
IB I 1900-1230 I 1400-l r 800 1r000-1r400 10600- I 1000
IC I I 100-r 1500 10500-l 1000 10200-10600 9800- 10200
IIA 9200-9500 9000-9400 8700-9100 7900-5300
IIB 8300-8700 8200-8600 7900-8100 7100-7500
IIC 7500-7900 7400-7800 7100-7500 6800-6700
ll
IO FLNERAL I2 ONE FAMILY
TYPI: 9 RETAURANT
PARLOR SCHOOLS DWELLING
IA 10700- t 1000 10500-10800 10100-10400 9700-t 0000
Itl 9800-t0500 9500-10000 9100-9500 8700-9000
IC 9400-9700 9100-9400 8700-9000 8300-8600
]IA 7800-8100 7300-7600 6900-'1200 6000-7000
IIB 7 400-7700 6600-6900 6200-6500 5900-6200
IIC 6600-7000 s900-6200 5500-5800 5200-5500
IIIA 5400-6000 4600-5200 3900-4300 3600-4000
I3 GASOLINE I4 DUPLEX I5 CARPARK I6 SUPERMARKET
TYPE STATION 14A TOWNHOUSE BLDG. SHOPPING BLDG.
IA 9200-9500 8700-9r 00 9600-9000 8500-8900
Iu 8500-8800 8000-8100 7900-8200 7800-8100
IC 7800-8000 7300-7600 7200-7500 7t00-7400
IIA 6600-6900 5800-6100 5600-6000 5600-s900
IIB 5900-5200 5100-5400 4900-5200 4800-5300
IIC 5200-5500 4400-4700 4200-4500 4100-4600
IIIA 3500-3800
20 GYMNASIUM
I8 ACCESOzuA I9 COLD
TYPE I7 MOTEL 2OA RECREATIONAL
ROW HOUSE STORAGE
2OB COCKPIT
IA 8200-8500 8000-8400 7800-8100 7700-8000
lI] ?500-7800 7300-7600 7100-7400 7000-7300
IC 6800-7100 6600-6900 6400-6700 6300-6600
A 5300-5500 5000-5300 4900-5200 4800-5 t00
IIB 4500-4900 4300-4600 4200-4500 4100-4400
IIC 3900-4200 3600-1900 3500-3800 3400-3700
IIIA 3000-3300 2900-3200 2700-3000
21 BOARDING 22 ACCESORY
22 HANGAR
HOUSE BLDC. LATNDRY
TYPE INDUSTRIAL 24 MARKET
2IA CONVENT GUARD HOUSE
BLDG.
21B DORMITORY SERVANT'S QTR.
IA 7300-7600 7200-7 500 7r00-7400 6',700-7000
IB 6600-6900 6500-5800 6400-6700 6000-6300
IC 5900-6200 5800-6100 5700-6000 5300-5600
IIA 4400-4700 4300-4600 4200-4500 4100-4400
IIB 3700-4400 3600-3900 3s00-3800 3600-3700
IIC 3000-3300 2900-2000 2800-2100 2900-3000
IIIA 2400-2700 2300-2600 2200-2500
27 OPEN 28 SWIMMNG
TYPE 25 FACTORY 26 WAREHOUSE SHED POOL PER CU.M
IA 5900-6200 5700-6000 4600-4800 .1700
IB 5200-5s00 5000-5700 4000-4200
IC 4500-4800 4300-4600 3500-3700
IIA 3800-4100 3400-3700 2900-3100
IIB 3200-4500 2800-3200 2400-2600
IIC 2500-2800 2200-2400 1900-2100
IIIA 1800-2100 1700-2000 1400-1700
EX ITEMS AS COMPONENT PART OF THE BUILDING
I. CARPORT 3O% OF BASE TNIT VALUE
2. MEZZANINE 60% OF BASE LNIT VALUE
3. PORCH 40% OF BASE I.,NIT VALUE
4. BALCONY 45% OF BASE UNIT VALUE
5. CARAGE 48% OF BASE I-INIT VALUE
6.
TERRACE 4.f
COVERED 35-40% OF BASE UNIT VALUE
OPEN 2O-30% OF BASE UNIT VALUE
7. ROOF DECK
COVERED 60% OF BASE UNIT VALUE
OPEN 30% OF BASE LNIT VALUE
8.
BASEMENT
RESIDENTIAL 70% OF BASE I,,INIT VALUE
HIGH zuSE BLDG. PLUS 20% OF BASE UNIT
VALUE
9. PAVEMENT
A. TENNIS COURT P300-P600 PER SQ.M.
CONCRETE
lOcm. Pl50 PER SQ.M.
15cm. P2l0 PER SQ.M.
2ocm. P270 PER SQ.M.
ASPHALT
l.
couRsE Pl40 PER SQ.M.
2. COURSE Pr80 PER SQ.M.
3. COURSE P240 PER SQ.M.
B. GOLF COURSE PsOO,OOO PER HOLE
IO. FLOOR FINISHES
P
A. MARBLE SLABS 600-P700 PER SQ.M.
P
B. MARBLE TILES 4OO-P5OO PER SQ.M.
P
C. CRAZY CUT MARBLES 350 PER SQ.M.
P
D. CRANOLITHIC 250 PER SQ.M.
P
E. NARRA 300 PER SQ.M.
P
F. YACAL 300 PER SQ.M.
P
G. NARRA/FANCY WOOD TILES 300 PER SQ.M.
P
H. ORDINARY WOOD TILES 300 PER SQ.M.
I. P
VINYL TILES 250 PER SQ.M.
J. WASH-OUT PEBBLES P 250 PER SQ.M.
P
K. LINGLAZED TILES 250 PER SQ.M.
P
L. VIGAN TIULES 200 PER SQ.M.
M. GRANITE TILES P3,500 PER SQ.M.
1I. WALLINGS
A. USE THE SAME RATES FOR FLOOR
FINISHES IN A,B,C, AND I AS INDICATED ABOVE
B, DOUBLE WALLING (ORDINARY PLYWOOD) P150 PER SQ,M.
PANELLING)
C. DOUBLE WALLING (NARRA P24O PERSQ. M.
TILES
D. GLMED WHITE P24O PER SQ.M.
E. CLAZED COLOR TILES P270 PER SQ.M.
F, FANCY TILES P29O PER SQ,M.
G. SYNTHETIC RUBBLE Pl60 PER SQ.M.
H. BRICKS P240 PER SQ.M.
I. WALL PAPER
LOCAI P200 L.M.
IMPORTED P300 L.M.
I2. SPECIAL PANEL
A. GLASS W,^ OODEN FRAME P400 PER SQ.M._
"fi
B. CLASS WALUMINUM FRAME P500 PER SQ.M.
I3. CEILING
I 3.1 CONCRETE GUTTERS/STAINLESS P5OO PER LINEAR METER
13.2 ROOF ILES 5% OF BASE I.JNIT VALUE
I4. FENCE
A. WOOD Pl50 PER SQ.M.
B. CONCRETE
lOCM THICK Pl50 PER SQ.M.
15 CM THICK P2IO PER SQ.M.
C. REINFORCED CONCRETE P42o PER SQ.M.
D. STEEL GRTLLS P730 PER SQ.M.
E. INTERLINK WIRE P100 PER SQ.M.
F. WALL ESCAPE Ps00 PER SQ.M.
15. EXCESS HEIGHTS
A. RESIDENTIAL AND COMMERCIAL ADD 20% OF BASE VALUE
FOR EVERY METER IN
EXCESS OF THREE (3) METERS
ADD 15% OF BASE VALUE
FOR EVERY METER IN
EXCESS OF 4.5 METERS
B. BODEGA AND FACTORY ADD 15% OF BASE VALUE
FOR EVERY METER IN
EXCESS OF 4.5 METERS
16. EXTRA T&B _ ORDINARY FINISH P20.000.00,/LNIT
I7. FOIJNDATION 150-3OO X TOTAL FLOOR AREA
oF lsr AND 2ND FLooRS
I8. PILES 4OO PER LNEAR METER OF
PILES DRIVEN
I9. PAINTING IF THE BUILDING IS NOT
PAINTED DEDUCT 10% OF THE
BASIC RATE
20. SECOND HAND MATERIALS IF THE BUILDING TIAS USED
SECOND HAND MATERIALS
DEDUCT 5-IO%
2I. CONSTRUCTION ADMINISTRATION ADD 15% OF THE TOTAL
ESTIMATED COST NEW
(MARKET VALUE)
FOR EVERY METER IN
EXCESS OF THREE (3) METERS
ADD 15% OF BASE VALUE
FOR EVERY METER IN
EXCESS OF 4.5 METERS
SECTION 9. RATE oF LEVY- There is hereby imposed a basic real propeny of tax ofone and one
half percent (1 %yo) on the assessed value of residential. commercial, industrial, and special real
Fopedies.
SECTIoN 10. ADDITONAL LE!ry oN REAL PROPERTY for the SPECIAL EDUCATIONAL
FUND (SEF). There is hereby imposed an annual tax ofone percent (17o) on the assessed value ofthe
residential and non-residential property in addition to the basic real property ta,x. The proceeds thereof
shall exclusively accrue to the Special Education Fund (SEF)
SECTION ll. TAX ON IDLE LANDS- There is herein imposed an additional "ad valorem" tax on
idle lands in the City of Marikina at the rate not exceeding FOUR PERCENT (47o) of the assessed
value ofthe property which shall be in addition to the basic real propeny tax.
SECTION I2. COVERAGE:
For purposes ofreal property taxation, the term "idle lands" shall include the following:
(D
Lands, other than agricultural, located in a city or municipality, more than one thousand
(1,000) square meters in arca one-half(l/2) ofwhich remain unutilized or unimproved
by the owner ofthe propeny or person having legal interesl therein.
(iD Regardless of land area, this shall likewise apply to residential lots in subdivisions duly
approved by proper authorities, the ownership of which has been transfered to
individual owners, who shall be liable for the additional tax; Provided, however, that
individual lots of such suMivisions the ownership of which has not been transferred to
the buyer shall be considered as pan of the subdivision' and shall be subject to the
additional tax payable by subdivision owner or operator.
SECTION 13. EXEMPTION FROM IDLE LANDS TAX- Owners of idle lands shall be exempted
from payment oflhe additional levy for reasot of.force maieute, civil disturbance, natural calamity, or
any cause or circumstance which physically or legally prevent the owners of the property or pemons
having Iegal interest therein from improving, utilizing, or cultivating the same'
SECTION I4. COLLECTION OF REAL PROPERTY TAX.
a. Responsibility center- The collection of the real property tax with interest thereon and related
expenses, and the enforceme ofthe remedies provided in this Code or any applicable laws shall
be the responsibility ofthe City Treasurer.
b. Date ofAccrual Ta,r- The basic and additional real property ta\es shall accrue on the fint (l') day
ofJanuary and from the date it shall constitute a lien on the property which shall be supeior to any
other lien, mortgage, or encumbrance ofany kind whatsoever, and shall be extinguished only upon
the payment of the delinquent tax. The same may, however, at the discretion of the taxpayer, be
paii without penalty in four (4) equal iNtallments, the first installment on or before March thiny-
one (31); the second installment, on or before June thirty (30); the third installment, on or before
September thirty (30); and the last installmeol. on or before December thirty-one (31).
c. Collection of Basic and Additional Real Property Ta,x- The basic tax and the additional real
property tax shall be collected together. ln case orly a portion ofthe tax is paid, such payment shall
be divided proportionately and applied to both, accordingly, payments of real plopeny taxes shall
fint be applied to prior years delinquencies, interest, and penalties, if any, and only afier said
delinquencies are seuled shall tax payments be credited to the current period.
d. Ta,x Discount for Prompt Payment- There is hereby granted a ten percent (10%) discount if the
basic real property tax and the additional tax accruing 1o the Special Education Fund are paid on
time in accordance with the prescribed schedule ofpayment as provided under item b).
e. Interests on Unpaid Real Property Tax- Failure to pay the basic real property tax or any othel ta.\
Ievied under this Chapter upon the exPiration of the periods provided in ltem b), or when due, as
the case may be, shall subject the taxpayer to the payment of interest at the rate of two percent
(27o) per month on the unpaid amount or fraction thereof, until the delinquent tax shall have been
fully taid: Provided, however, that in no case the total interest on the unpaid tax or portion thereof
exceed eighteen (18) months.
SECTION 15. DISPOSITION OF PROCEEDS- The proceeds of the real property 1ax, including
interest thereon, and proceeds for the use, Iease or disposition' sale or redemption or property acquired
at a public auction in accordance with the provision ofthis Chapter shall be distributed as follows:
a) Metro Manila Development Authority Sharc-Five percent (570) shall accrue to the general fund of
the authority.
b) City Share-Sixty Five percent (6570) shall accrue to the general fund ofthe City ofMarikina.
c) Bamngay Share- Thirty Percent (30%) to be distributed among the component barangays of the
City of Marikina in the following manner:
Fifty percent (50%) shall accrue to the barangay where the property is located;
Fifty percent (50%) shall accrue equally to all component barangays ofthis City'
The share of each barangay shall be released directly to the barangay treasurer on a
quarterly basis within five (5) days afler the end of each quarter, without need of any furth€r
action, and shall not be subject to afly lien or hold back for whatever pupose'
The proceeds oflhe additional real property tax accruiry to the Special Education Fund
shall automatically be released to the City School Board of Marikina which shall be spent in
accordance with Sec. 272 ofthe l99l Local Government Code as follows:
The proceeds shall be allocated for the operation and maintenance of public schools'
construction and repair of school buildings. facilities and equipment, educational research,
puchase of books and periodicals and sports development as determined and approved by the
Local School Board.
SECTION 16. COLLECTION REMEDIES- The collection of delinquent taxes under this chapter
shall be enforced by administrative action through levy orl real property or byjudicial action'
a. LEVY ON REAL PROPERTY- The following procedures shall be followed in instituting a levy:
(l) Whenever a taxpayer fails to pay the basic real property tax or any other tax levied under this
Chapter after the expiration of the time required for payment, the real property subject to tax
maybe levied upon though the issuance of a warant on or before or simultaneously with the
insiitution of the civil action before the proper court for the collection of the delinquent tax.
when issuing a warrant of levy, the city Treasurer shall prepare a duly authenticated certificate
showing the name of the delinquent owner of the propeny or person having legal interest
therein the description of the propeny, the amount of tax due and the interest thereon. The
wanalt shall be mailed to or served upon the delinquent owner of the delinquent property or
person having legal interest therein, or in case he is out of the country or cannot be located, to
the administ alor or occupant of the property.
(2) Copy ofthe warrant shall be fumished to the City Assessor and the Register ofDeeds who shall
aDnotate the levy on the tax declantion and on the certificate of title of the property,
respectively.
(3) A report on the lely shall b€ submitted to the City Mayor and Sangguniang Panlungsod within
ten (10) days after receipt of warrant by the owner of the p.operty or person having legal
interest thereon.
(4) within thirty (30) days after service of warranl of levy, the City Treasurer shall advertise for
sale or auction the property or a usable portion thereof as maybe necessary to satisfy the tax
/lni
delinquency and exp€nses of sales. The adveftisement shall be effected by posting a ootice at
the main entrance ofthe City Hall building and in a publicly accessible and conspicuous place
in the baBngay where the real propeny is located, and by publication once a week for two (2)
weeks in a newspaper of general circulation in Marikina. The advenisement shall specify the
amount ofthe delinquent tax, the intetest due thereon and expenses of the sale, the name ofthe
ouner of the rcal property or person having legal interest therein, and description of the
property to be sold. At any time before the date fixed for the sale, the owner ofthe real property
or person having a legal interest therein may stay the preceding by paying the delinquent tax,
the interest due thereon and the expens€s ofsale. The sale shall be held either at the entrance of
the City Hall building, or on the proPeny to be sold or at any other place as specified in the
notice of sale.
The City Treasuer may, by Ordinance duly approved, advance an amount sufficient to
defray the costs of collection through the remedies provided in this Chapter, including
the expens€s ofadvertisement and sale
(5) Within thirty (30) days after the sale, the City Treasurer shall make a report to the City Mayor
and Sangguniang Panlungsod and which shall form part of their records' The City Treasurer
shall likiivise prepare and deliver to the purchaser a certificate of sale which shall contain the
name of the p-urchaser, description of the property sold, the amount of delinquent ta\ and
interest thereo& expenses ofthe sale and a briefdescription ofthe proceedings'
(6) Any excess over and above what is required to pay the entire obligation shall be remitted to the
owner ofthe property or person having legal interest thereon.
(7) Within one (l) year fiom the date of the ainotation of the sale ofthe property at the prop€r
registry, the owner ofthe delinquent real property or person having legal interest therein, or his
relresintative, shall have the right to redeem the property by paying to the City Treasurer the
arnount of the delinquent tax, including interest due thereon, and the expenses of sale plus
interest of two perceni (2%) per monrh on the purchase price from the date of sale to the date of
redemption. Such payment shall invalidale the certificate ofsale issued to the purchaser and the
owneiofthe delinquent real property or person having legal interest th€rein shall be entitled to
a certificate ofredemption which shall be issued by the City Treasuer'
Frcm the date of sale until the expiration of the period of redemption, the delinquent real
property shall remain in the possession of the owrer or person having legal interest therein who
shall be entitled to the income and other fruits thereoi
The City Treasurer, upon receipt fiom the purchaser of the Certificate of sale, shall forthwilh
retum t; the latter the entire amount paid by him plus interest of two percent (27o) per month,
the Foperty shall be free from the lien ofsuch delinquent tax interest due thereon and expenses
ofsale.
(8) tn case the owner or person having legal interest therein fails to redeem the delinquent propefy
as provided herein, the City Treasurer shall execute a deed conveying to the purchaser said
property, from lien ofthe delinquent tax, interest thereon and expenses of sale. The deed shall
briefly state the proceedings upor which the validity ofthe sale rests.
(9) In case there is no bidder for the real propeny advertised for sale as provided herein, or if the
highest bid is insullicietu to pay the real property tax and the related interest and cost of sale,
th; City Treasuer conducting the sale shall puchase the property in b€half of the City
Government to satisfy the claim and within two (2) days thereafter shall make a report of his
proceeding which shall be reflected upon the records of his office. It shall be the duty of the
Register of Deeds upon registration with his offlce of any such declamtion of forfeiture to
transfer the title of the forfeited propefly to the City Govemment without the necessity of an
order from a competent coun.
Within one (l) year from the date of such forfeiture, the taxpayer or any of his
reprcsentatives may redeem the property by paying to the City Treasurer the full
1r
amount of the real property tax and the related interest and the cost of sale. If the
Eoperty is not redeemed as provided herein, the ownership thereof shall be fully
vested to the City Covemment.
(10) The shares ofthe baraogays and the equivalent amount ofadditional taxes and interest due to
the Local School Board shall be reimbursed by the City Govemment within one (l) month after
the subject delinquent real property is forfeited in favor ofthe City Govemment
(11) The City Government though an Ordinance may sell and dispose of the real property
acquired under this section at public auclion
(12) Without prejudice to criminal prosecution under the revised Penal Code and other applicable
law, the City Treasuer who fails to issue or execute the warant of levy within thirty (30) days
from the date ofthe issuance thereof, or who is fotmd guilty of abusing the exercise thereof in
an administrative orjudicial proceeding shall be dismissed from the service.
b. COLLECTION THROUGH JUDICIAL ACTION- The City Government may likewise enforce
collection of real property taxes by civil action in any court of competenl judsdiction. Pursuant to
Section 280, Republic Act No. 7160, all coun actions, ciminal or civil, instituted al the instance of
the City Treasurer or City Assessor shall be exempted from payment ofcourt aod sheriff fees.
PERIODS WITHIN WHICH TO COLLECT REAL PROPERTY TAXES- The Citv Govemment
may enforce the collection of real property taxes and any other tax levied under this chapter within
fivi 15; years from the date they become due. No action for collection of tax whether
administrative orjudicial may be instituted after the expiration of such period. In case of fraud or
intent to evade payment, such action may be instituted for the collection ofthe same within ten (10)
years from the discovery ofsuch fraud or intent to evade payment.
SECTION I7. THE CITY BOARD OF ASSESSMENT APPEALS.
a. Any ownel or person having legal interest in the property who is not satisfied with the
action of the City Assessor in the assessment of his property may, within sixty (60) days
from the date of receipt of the written notice of assessment, appeals to the City Board of
Ass€ssment Appeals by filing a petition und€r oath in the form prescribed for the pulpose'
The City Board of Assessment Appeals shall act on the appeal of the assessment in
accordance with the provisions of Chapter 3, Book II, Title Two of the l99l Local
Government Code.
SECTION T8. ADMINISTRATIVE PROVISIONS ON THE APPRAISAL AND ASSESSMENT OF
REAL PROPERTY
appraised at the current and fair market value prevailing in the City or in accordance with
thi rules and regulations promulgated by the Department of Finance for the classification,
appraisal and assessment of real property puNuant to the provisions of the l99l Local
Govemment Code.
h. T,ECLARATION OF REAL PROPERTY BY THE OWNER OR ADMTNISTRATOR- [t
shall be the duty ofall persons, natual orjuridical, owning or administering real property,
including the improvements within Mnikina, or their duty authoriz€d representatives, to
prepare, or cause to be prepared and file with the City Assessor, a swom statement
declaring the true value of their property, whether previously declared or undeclared,
taxable or exempt, which shall be the current and fair market value of the property, as
determined by the declarant. Such declaration shall contain a description of the propeny
sullicient in detail to enable the City Assessor or his deputy to identify the same for
assessment puposes. The swom declaration of real property herein refened to shall be filed
with the City Assessor once every thrce (3) yea$ during the period from January first (1")
to June thinieth (30d) commencing from calendar year 1994.
For this purpose, the City Assessor shall use the standard form known as Swom Declaration
of Property Values prescribed by the Department of Finance. The procedures in filing and
safe keeping thereof shall be in accordance with the guidelines issued by the said
Depafimenl.
ADMINISTRATM PENALTY- Failure to file required swom declaration of proPerty
values on the prescribed period, a penalty of fifty pesos (P50.00) shall be imposed agaiflst
the declarant for each and every tax declaration.
d, DUTY OF PERSON ACQUIRING REAL PROPERTY OR MAKING IMPROVEMENTS
THEREON
(l) It shall be the duty of any person, or his authorized representative, acquiring any rcal
Fop€rty situated in Marikina or making any improvement on the rcal property' to prepare,
or iause to be prepared, and file with the City Assessor, a swom statement declaring the
true value of subject properg, within sixty (60) days after the acquisition of such prop€rty
or upon completion or occupancy ofthe improvement, whichever comes firsl.
(2) In the case of houses, buildings, or other improvements acquired or newly constructed
which will require building permits, property owners or their authorized .epres€ntatives
shall likewise file a swom declaration of the true value of the subject house, building, or
other improvements within sixty (60) days after: (l) the date ofa duly notarized final deed
of sale, conract, or othe. deed of conveyance covering the subject proPerty executed
between the contracting parties; (2) the date of completioo or occup'rncy of the newly
constructed building, house, or improvement whichever comes firsti and (3) the date of
completion or occupancy of any expansion, renovation, or additional structures or
impiovements made upon any existi[g building, house, or other real prop€rty, whichever
comes first.
(3) In the case of machioery, the sixty (60) day period for frling the required swom declaration
of real Foperty values shall commence on the date ofinstallation thereof For this purpose,
the City Assessor may secure cenification from the City Engineer.
e. DECLARATION OF REAL PROPERTY BY THE CITY ASSESSOR.
(l) When any person, natural or juridical, by whom real property is required to be
declared refuseJ or fails for any reason to make such declamtion within the time
prescribed, the City Assessor shall himself declare the property in the name of the
defaulting owner, and shall assess the property for taxation in accordance with the
provisions of this Article
(2) No oath shall be required ofa declaration thus made by the City assessor'
(3) No oath shall be required ofa declaration thus made by the City Assessor.
i LISTINC OF REAL PROPERTY N THE ASSESSMENT ROLLS.
(l) the City Assessor shall prepare and maintain an assessment roll wherein all real
properties shall be listed, whether taxable or exempt' located within the jurisdiction of
ihe city. Real prop€rty shall b€ listed, valued and assessed in the narne of the owner or
administlator, or anyone having legal interest in the propeny.
(2) The real property of a corporation, partne$hip or association shall be listed' valued
alrd assessed in the manner as that of an individual
g. REAL PROPERTY IDENTTFICATION SYSTEM- All declarations ofreal property, made
under the provisions of this article shall be kept and filed under a uniform classification
system to be estabtished by the City Assessor pursuant to the guidelines issued by the
Department ofFinance (DOF) for the purpose.
h, NOTIFICATION OF TRANSFER OF REAL PROPERTY OWNERSHIP.
(l) Any person who shall transfer real prop€rty ownership to alothe. shall notiry the
City Assessor within sixty (60) days from the date ofsuch transfer.
(2) The notificarion shall include the copy ofthe mode oftansfer, the description ofthe
property alienated, the name and address ofthe transferee.
i.
PREPARATION OF FAIR MARKET VALUE.
(l) Before any general revision of Foperty assessment is made pusuant to the
provisions ofthis Article, a schedule offair market values shall be prepaled by the City
Assessor for the different classes of real property situated in the City for enactment into
a separate Ordinance by the Sangguniang Panlungsod. The approved schedule of fair
market values shall be published in a newspaper of general circulation in the City or
posted in two other coNpicuous public Places therein.
(2) In the prepaEtion of schedule of fair market values, the City Assessor shall be
guided by the rules and regulations issued by the Department of Finance.
j.
AUTHORITY OF CITY ASSESSOR TO TAKE EVIDENCE- For the purpose ofon which
to base the market values of any real property, the City Assessor or his deputy may
summoD the owrers of lhe Foperties to be affected or persons having legal interest therein
and witnesses, administer oaths, and take deposition conceming the property, its ownership,
arnount, nature, and value.
k. AMENDMENT OF THE SCIIEDULE OF FAIR MARKET VALUES - The City Assessor
shall recommend to the Sahgguniang Panlungsod amendments to conect enors of
valuation in the schedule of fair market values. The Sangguniang Panlungsod shall act
upon the recommendation within ninety (90) days ftom receipt hereof.
SECTION I9. SPECIAL PROVISIONS
a. The expenses incidental to the general revision of real property assessment shall be shared
by the city govemment, the barangays and the Local School Board at the mte of their
percentage shaling on the distribution ofreal property tax collections.
b. It shall be the duty of the Register of Deeds to require every person who shall present for
registration a document of transfer. Alienation oI encumbrance of rcal property, to
accompany the same with a certificate to the effect that the real property subject to the
tansfer, alienation, or encumbrance, as the case may be, has been fully paid of all real
property taxes due thereon. Failure to provide such certificate shall be a valid cause for the
Register ofDeeds lo refuse the registration ofthe documenl.
Pursuant to Section 209 of the l99l Local Govemment Code, the Register of Deeds shall
likewise prepare and submit to the City Assessor, an abstract of his registry, which shall
include brief but sufficient descriptions of properties entered therein, their present owners,
and dates of their most recent transfer or alienation accompanied by copies of
corresponding deed ofsale, donation or partition or other forms ofalienation.
c. The Register of Deeds and Notaries Public shall fimish the City Assessor with one (l)
copy ofevery contract or instrument selling, transferring, or otherwise conveying, leasing,
or mortgaging real property registered by, or acknowledged before them, within the first
five (5) days ofthe succeeding month after thiny (30) days from the date of registration or
acknowledgement.
d. Any public official or employee who may now or hereafter be required by law or regulation
to issue any person a permit for the construction, addition, repair, or renovation of a
building, or permanenl improvement on land, or a certificate of registration for any
machinery, including machines, mechanical contrivances, and apparatus attached or affixed
on land or to aoother real property, shall transmit a copy ofsuch permit or certificate within
thiny (30) days of its issuance, to the City Assessor.
3l
Said ollicial shall likewise fumish the City Assessor with copies of the building floor
plans and/or certificate of registration or installation of olher machineries which may not be
p€rmanently or temporarily attached to land or another real property but failing under the
definition of the term machinery and the rules and guidelines issued by the Depaiment of
Finance.
e. It shall be the duty of all Geodetics, Engineers, public or private to fumish, free of charge,
the City Assessor with a white or blueprint copy of each or all apptoved originals of
subdivision plans or maps of surveys executed by them within thirty (30) days from receipt
of such plans ftom the La[d Management Bueau, the Land Registration Authority, or the
Housing and Land Use Regulatory Board, as the case may be.
i Insurance companies are hereby required to fumish the City Assessor copies ofaly contract
or insurance policy on buildings, stuctures, improvements and machineries insured by
them or other documents necessary for the ass€ssment thereof.
g - . AII real property assessment notices or owner's copies of tax declaration sent through the
mails by thrCity Assessor shall be exempt from the payment ofpostal charges or fees.
h. The new assessment levels, rates of levy' special levies on real propeny, and tar on idle
land provided in this Code shall only apply after the effectivity of th€ general revision
required under Section 219 of the 1991 Local Govemment Code.
SECTION 20. PENAL PROVISIONS
a. Any oflcer charged with the duty of assessing a real property who willfully fails to
assess, or who intentionally omits from the assessment or ta-\ roll of 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
iaw reiating to the assessment of taxable real Property shall, upon conviction, be
punished by imprisonme[t of not less than one (l) month nor more than six (6) months'
or by a fine of not less than one thousand p€sos (P1,000.00) nor more thao five thousand
pesos (P5,000.00) or both such imprisonment and fine' at the discretion ofthe court'
The same penalty shall be imposed upon any oflicer charged with the duty of collecting
the tax due on real property that willfully or negligently fails to collect the tax and
institutes the necessary proceedings for the collection ofthe same.
Any other officer required by law to perform acts relating to the administration of the
reai property tax or assist the City Assessor or City Treasurer in such administration,
who-willfutly fails to discharge such duties shall' upon conviction, be punished by
imprisonment of not less than (l) month nor more than six (6) months, or by a fine ofnot
lesi than Five Hundred Pesos (P500.00) nor more than Five Thousand Pesos
(P5,000.00), or both such imprisonment and fine, at the discretion ofthe court'
b. Any govemment official who intentionally and deliberately delays the assessment of real
property from filing an appeal against its assessmelt shall, upon conviction, be punished
ty imprisonment of not less than one (l ) month nor more than six (6) months' or by fine
of noi less than Five Hundred Pesos (P500.00), or bolh such imprisonment and fine, at
the discretion ofthe court.
c. The City Treasuer when failing to dispose of delinquent real property at public auction
in compliance with the pertinent provisions of this Code and any other public ollicial
whose acts hinder the prompt disposition of delinquent real propeny at public auction
shall, upon conviction, be subjecl to imprisonment of not less than one month nor
more than six (6) months, or by a fine ofnot less than one thousand (PI,000.00) nor more
than five thousand (P5,000.00), or both such imprisonment and fine, at the discretion of
the coufi. .
CHAPTER 3- TAX ON TRANSFER OF OWNERSHIP OF REAL
PROPERTY
SECTION 21. IMPOSITION OF TAX- There is hereby imposed a tax at the rate of seventy five
percent (759lo) ofone percent (19lo) on the sale, donation, barter, or any mode oftransferring ownership
of title of r"ul Foperty within the territorial jurisdiction of Marikina based on the total consideration
involved in ttre saie of the property or of the fair malket value in case the monetaly consideration
involved in the transfer is not substantial' whichever is higher.
SECTION 22. COVERACE- Real propeny, for purposes of this tax, shall mean lands, buildings,
improvements and machineries as covered and defined by Title Two, Book II of Republic Act No'
TleO which includes real property used for residential, commercial, industrial and special purpose.
Real property excmpt fiomre;l property taxes are included in this imposition except those covered by
R.A.-66j? otherwise known as the Act on Comprehensive Agrarian Reform Program'
SECTION 23. ADMINISTRATM PROVISIONS- The Register of Deeds of Marikina shall, before
registering any deed, require the presentation ofevidence ofpayment. The city Assessor shall likewise
mik" the-"u-" requirement before canceling an old tax declaration and issuing a new one in place
thereoiNotarypubticshallfumishthecityTreasurerwithacopyofanydeedtmnsferringownership
or title to any ieal property located in Marikina within thirty (30) days from the date ofnotarization'
SECTION 24. TIME OF PAYMENT- It shall be the duty ofthe seller, donor, transferor, executor or
administator, to pay the lax herein imposed within sixty (60) days ftom the date execution ofthe deed
as regard sali, barter, donation, or any other mode of transfer of ownership or from the date of the
decedent's death in the case oftransfer by succession.
CHAPTER 4- TAX ON BUSINESS
SECTION 25. TMPOSITION OF BUSINESS TAX- There is hereby levied an annual tax on business
mentioned in this Chapter ofrates prescribed herein.
a. On manufacturers, assemblers, re-packers, processors, brewer' distillers rectifiers and
compounderofliquordistilledspiritandwinesormanufacfurersofanyarticleofcommerce
ofw-hatever kind or naturc, in accordance with the following schedule:
Gross Sales/Receipts For Amount of
the preceding Calendar Year: Tax per Annum
P
I-ess than Pl0. 000.00 181.50
P 15,000.00 P
P 10.000.00 or more but less than 242.00
P 20,000.00 P
P 15,000.00 or more but less than 332.20
P 30,000.00 P
P 20,000.00 or more but less than 484.00
P 40,000.00 P
P 30, 000.00 or more but less than 726.00
P 50,000.00 P
P 40, 000.00 or more but less than 907.50
P 50. 000.00 or more but less than P 7s,000.00 P 1,452.00
P 75,000.00 or more but less than P 100,000.00 P 1,815.00
P P 150.000.00 P
100.000.00 or more but less than 2,420.00
P P 200-000.00 P
150.000.00 or more but less than 3.025.00
P 200.000.00 or more but less than P 300,000.00 P 4,235.00
P 300,000.00 or more but less than P 500,000.00 P 6,050.00
P 500,000.00 or more but less than P 750,000.00 P 8,800.00
1,000,000.00
P 750.000.00 or more but less than P P I I,000.00
2,000,000.00
P 1,000,000.00 or more but less than P P 15,125.00
3,000,000.00
P 2,000,000.00 or more but less than P P 18,150.00
4,000,000.00
P 3,000,000.00 or more but less than P P 21,780.00
P 4,000,000.00 or more but less than P 5,000,000.00 P 25.410.00
P 5,000,000.00 or more but less than P 6,500,000.00 P 26,812.50
P 6,500.000,00 or more 4l % Yo of lYo
The preceding rates shall apply only to arnount of domestic sales of manufacturers,
of
assemblers, re-packers, processors, brewerc, distillers, rectifiers and compounders liquor,
distilled spirits, and wines or ma[ufacturers ofany article ofcommerce of whatever kind or nature
other thalr those enumerated in paragraph (C) ofthis Section.
The rutes herein sfutll be increased by 10o,6 ewry live (5)yeats thereaiier
b. On wholesalers, distributors, dealers in any article of commerce of whatever kind or nature in
accorda[ce with the following schedule:
Grcss Sales,/Receipts for the Amount ofTax per Annurn
Prcceding Calendar Year:
P
Less than P1,000.00 P P 19.80
P
l-000.00 or more but less than 2.000.00 36.30
P P P
2.000.00 or more but less than 3.000.00 55.00
P P
P 3,000.00 or morc but less than 4,000.00 79.20
P P
P 4,000.00 or more but less than 5.000.00 I10.00
P P
P 5,000.00 or more but less than 6,000.00 133.10
P P
P 6,000.00 or more but less than 7,000.00 157.30
P P
P 7.000.00 or more but less than 8,000.00 181.50
P P
P 8.000.00 or more but less than 10.000.00 205.70
P P P
10.000.00 or more but less than 15.000.00 242.00
P P
P 15,000.00 or more but less than 20.000.00 302.50
P P
P 20,000.00 or more but less than 30.000.00 363.00
P P
P 30.000.00 or more but less than 40.000.00 484.00
P P
P 40,000.00 or more but less than 50.000.00 726.00
P P
P 50-000.00 or more but less than 75,000.00 1,089.00
P P
P 75.000.00 or more but less than 100.000.00 1,452.00
P P
P 100.000.00 or more but less than 150.000.00 2,057.00
P P
P 150,000.00 or more but less than 200-000.00 2,662.00
P P
P 200,000.00 or more but less than 300,000.00 3,630.00
P P
P 300.000.00 or morc but less than 500,000.00 4,840.00
P 500,000.00 or more but less than P 750,000.00 P 7,260.00
P
P 750,000.00 or morc but less than P 1,000,000.00 9,680.00
P 1,000,000.00 or more but less than P 2,000,000.00 P 11,000.00
P 2,000,000.00 or more 55V. of lYo
l5l
Ihe rates herein shall be incrcased bv 50o% as ollowed wder Seclion o{ lhe !-Nol Governmenl
The business enumemted in pamgraph (a.) above shall no longer be subject to the tax on
wholesalers, distributors, or dealers provided in this Section.
c. On expofiers and on manufacturers, millers, producers, wholesalers, distdbutors, dealers or
retailers of essential commodities enumerated hereunder shall be the rate ofone half (l/2)
ofthe rates prescribed under Subsectiods a), b) and d) ofthis Section:
1. Rice and Com;
2. Wheat or cassava flout, meat, dairy products, locally manufactured processed or
preserved food, sugd, salt and other agricultural, marine, and fresh water products,
whether in their original state or no1;
3. Cooking oil and cooking gas (LPG / Kerosene);
4.
Laundry soap, detergents. and medicine:
5. Agdcultural implements, equipment and post harvest facilities, fenilizerc,
pesticides, inseclicides, herbicides, and other falm inputs;
6. Poultry feeds and other animal fe€ds;
7.
School suppliesi and
8.
Cements.
Taxpayers dealing in essential and non-essential commodities or both, shall present their
separate books of accounts for essential and non-essential items for verification when paying taxes
an'd/or fees; provided that, when the sales are not made separate or segregated in their book of
accounts, the sales shall b€ treated as sales for non-essential commodities.
d.
On retailers:
From Sales,/Receipts for the Rate of Tax per Annum Precedine Calendar Year
First P400,000.00 or less 2.2%
l.lYo
ln excess of P400.000.00
The rates herein shall be increased bv 50o.4 a allowed under Section I5l .of the Local Government
The mte of (2.2%) per annum shall be imposed on sales not exceeding Four Hundred Thousand
pesos (php400,000.00), while the rate of(l.l7o) per annum shall be imposed on sales in excess oflhe
first Four Hundred Thousand Pesos (Php400'000.00)
We assessed retailers in business establishments such as, general merchandise (non-
essential/essential), tlading, junkshop and sari-sari store based on the above mentioned existing rales
and in conformity with the provision ofthe Local Government Code
provided however, that barangays shall have exclusive power to levy ta-{es on "sari-sari" stole
as provided under section 152 hereof, on gtoss sales or receipts of the proceeding calendar year of
Filiy Thousand Pesos (Php 50,000.00) or less, in the case of cities, except those selling cigarettes'
iilrior ana soft arinks, which shall remain to be under the jurisdiction ofthe City- Business Permits and
Licensing Office (BPLO).
e.
Exporters/lmporters
lmponers or exporters shall be taxed either under manufacturer, contlactor, retailer or
wholesaler, depending on how the business is conduct or operated as provided in the Code'
f, On contlactors and other independent contractors in accordance with the following
schedule:
From Sales/Receipts A,nount of Tax Der annum For the Precedins Calendar Year
P
Less than P 5,000 30.25
P
P 5,000.00 or more but less than P 10,000.00 67.'16
P 10,000.00 or more but less than P 15,000.00 P l14.95
P 15,000.00 or more but less than P 20,000.00 P 181.50
P 20,000.00 or more but less than P 30,000.00 P 302.50
P 30,000.00 or more but less than P 40,000.00 P 423.s0
P 40,000.00 or more but less than P 50,000.00 P 605.00
P 50,000.00 or more but less than P ?5,000.00 P 968.00
P 75,000.00 or more but less than P 100,000.00 P 1,452.00
P P P
100,000.00 or more but less than 150,000.00 2,178.00
P 150,000.00 or more but less than P 200'000.00 P 2,904.00
P P P
200.000.00 or more but less than 250'000.00 3,993.00
P P P
250.000.00 or more but less than 300,000.00 5,082.00
P P P
300,000.00 or more but less than 400'000.00 6,776.00
P 400,000.00 or more but less than P 500,000.00 P 9,075.09
P P
500,000.00 or more but less thar 750,000.00 P 10,175.00
P
750,000.00 or more but less than P 1,000,000.00 P I1,275.00
P 1,000,000.00 or more bul less than P 2,000,000.00 P 12,650.00
Over P 2,000,000.00 55o/o of l%o
+12.650.00
o
The rares herein shall be increased by )0%o everyfwe (5) years thereafier
g. On Banks and other financial institutions which include non-baok financial intermediaries,
lending investors, finance and investment companies, pawnshops, money shops, insurance
companies, stick markets, stock brokers and dealers in securities, including pre-need
companies and foreign exchange shall be taxed at the rate of fifty percent (5002) of one
percent (1%) of the gross receipts of the preceding calendar year derived fiom interest,
iommissions and discounts from lending activities, income from financial leasing,
dividends, rentals on property and profit from exchange or sale of property insurance
premium.
Cross Sales/Receipts for the Preceding
Calendar Year 55Yo of l'/"
h. On any other business not otherwise specified in the preceding paragraphs, the rate of tax
shall be two percent (2%) of the gross sales or receipts of the preceding calendar year'
Following are certain business establishments subject to two percent (2%) tax:
Cross Sales/Receipts for the Preceding
Calendar Year 2.20%
Ownen or opemtors of amusement/Vending Devices
l.
jukebox machine & videoke machine
2. machine or apparatus for visual entertainment(video, computer games & the like)
3. apparatus for weighing Persons
4. machinc for dispensing or vending soft drinks aod other articles
5. machine or apparatus for pdnting letters or numbers
6. device for vending games ofskill or amusement
7. card/coin-operated amusement machine or apparatus
b. Owners or operators ofAmusement Places / Betting Places
l.
night and day clubs
2. night clubs or days clubs
3. social clubs and associations which operate/engage in any business activity
4. super clubs, cocktail lounges or bars, beer gardens, pub houses, disco houses and other
similar establishments
5. cabarets, dance halls, or dancing pavilions
6. skating dnks
7. bath houses, resorts, and the like
8. swimming pools only
9. steam baths and other similar establishments
10. billiards and pool halls
11. circuses, camivals, and the like
12. side shows
13. bowling alleys
14. merry-go-round, roller coasters, fenis wheels, swings, shooting galleries or similar
contrivances
15. theaters and cinema houses
16. boxing stadi4 auditoriums, gymnasiums, concert or similar halls or similar confivances
17. Boxing, wresrting, or martial afls contest
18. race tracks for conducting horse races
19. race tracks for conducting dog races
20. cockpits
21. gun clubs
22. judo-karate clubs
23. pelota/squash couns
24. tennis courts / badminton couts
25. off-track, oIf fronton betting stations
26. Lono Oudets and the like
27. Online Gaming
28. Jai-alai
c. Owners or operators of Educational, Life and/or Memorial Plans
d. Ownels or operato6 of stock markets
e. Owners or operators boarding houses
i Owne6 or operatoB of golf links
c. OwDers or opemtors of Polo grounds
h. Owne6 or operators of driving ranges
i. Ownels or operators ofcemeteries and memorial pa*s
j. Owners or operators offishponds, fishpens, or fish bleeding grounds
k. Owners or operators ofrice or com mills mainly for other people
l. OwneN or operato6 ofcold storage and refrigeration cases
m. Owners or opemtors of lumber Yards
n, OPners or operators ofnursery, vocational and other schools
(Except private schools duly accredited with the DepEd and Registered with the Securities and
ixchangi Commission (SEC) as non-stock and non-profit are exempted
o. Owners or op€rators of dancing, schools, driving schools, speed reading, EDP, Judo-Karate'
etc.
p. Owners or operators ofcar exchange on consignment basis only
i. O*o"." ot op"rtors of storages offlammable, combustible. or explosive substances
,. O*rr"a" or operators of cafes, cafeteria, ice cream, and other refreshment parlors' restaumnt'
soda fountain bars, carinderia, and food caterer
s. Real estate dealers: subdivision operators; lessor or sub-lessor of real estate including apartelle,
apartmenr, lodging house, pension inns, condominium, house for lease, building for lease'
rooms for rent, stall for rent, space for rent and lot for ient
t. Owners or operators ofprivate markets, shopping centers
SECTION 26. PAYMENT OF TAX. The tax shall be paid to the city Treasurel or his duly authorized
deputies before any business herein specified can be lau.fully began and pursued and said tax shall be
reckoned fiom the'beginning ofthe calendar quarter. when the business is abandoned, the tax shall not
be exacted for a perio-d longer than the cunent qualtel and busiDess activity is abandoned, no refund of
the tax coE€sponding to the ulexpired quaners shall be made.
SECTION 27. REQUIREMENTS
a. SECURNG OF PERMIT. Any person who shall establish or operate any business, trade, or
activity within Marikina shall first obtain the necessary p€rmit from the Business Permits and
Licensing Office and shall pay the conesponding tax imposed in this Section'
a 1 NEW BUSINESS
' Zoning Clearance
' DTUSEC Registration
+ Barangay Clearance
' Homeo\rmers Cleamnce
Community Tax Certificate
* Occupaocy Permit/Change ofUse Certificate
I
Fire Inspection Certificate
Sanitary Permit
* Photos of Establishment (showing signboad and sidewalk)
I
CEMO Certificate
I
SSS Cleamnce (Registation)
Occupational Permit
r Photocopy ofLessor's Permit & Contract of Lease
* Certificate of Authority from SEC (Lending Businesses)
i
Other (National Requirements)
- DOT Accreditatior (Travel & Tours Agency)
- DOLE Regisration (Manpower Services / Recruitment Agency)
o.2 RENEIVAL OF BUSINESS
Current Barangay Cleamnce
Prior Year's Business Permit/License
* Prior Year's O.R
* VAT/Monthly Tax P€rcenlage/lTR/Financial Statement
Quarterly
I
Sanitary Permit
r
Engineering Inspection Certificate
t
Fire lnspection Certificate
+ CEMO Certificate
I
BIR Annual Registration
Valid SSS Clearance
PAGJBIG Membership
' CONTRACT OF LEASE and Lessor's Permit
t
Others (National Govemment Requirements)
MVCCI Registration
ICAM.MTCAM Registration
Meat lnspection Certificate
b. POSTING OF OFFTCIAL RECEIPT. Every person issued an oflicial receipt for the conduct of
business ofundertaking shall keep the same conspicuously posted in plain view at the place where
the business or undertaking is conducted. If he has no fixed place of business or office, he shall
keep the olficial receipt or copy thereof in his person.
c. TRANSFER OF BUSINESS. Any business for which the tax has been paid may be tansfened
and continued in any other place within the territorial limits of Marikina without the payment of
an additional tax during the period for which the payment has been made
d. DEATH OF LICENSEE. When any individual payiry a business tax dies and the business is
continued by a p€rson interested in his estate no additional payment shall be requiled for the
residue ofthe term for which the tax was paid.
d. I Authenticated / Certilied True Copy of Death Certificate
d.2 Extra Judicial Senlement ofEstate (Notarized)
d.3 Oflicial Receipt (latesr-tully paid)
d.4 Payment Record (Certifi€d True Copy)
e. ISSUANCE OF SALES INVOICES OR RECEIPTS. All persons subject the business tax shall
prepare and issue sales or commercial invoices or receipts in accordance with the requiremenls of
the Bureau oflnlemal Revenue (BIR).
f. SUBMISSION OF SWORN STATEMENT. Any person engaged in a business shall withiD the
first twcnty (20) days of January of each year submit a swom statement of his gross sales and/or
receipts for the preceding calendar Year.
g. INITIAL TAX ON NEWLY ESTABLISHED BUSINESS. In the case ofa newly started business,
the initial tax for the year shall be twenty five percent (259lo) of one percent (l%) of the capital
investment or paid up capital.
SECTION 28. nME OF PAYMENT. All taxes, fees and charges on business shall be paid within the
first tw€nty (20) days of January and each subsequent quarter.
SECTION 29. PAYMENT OF TAXES FOR SEVERAL BUSINESSES
a. The tax shall be payable for every separate or distinct establishment or place where the business
subject to the tax is conducted and some line of busioess does not become exempt by being
conducted with some other business for which tax has been paid.
b. Where a person conducts or operates two or more related business in the same place mentioned in
Section 19 a), b), c), d), 0, g), and h), which are subject to the same rate oftax, the computation of
the tax, shall be based on the combined total sales ofthe said two (2) or more related businesses.
Sf,CTION 30. SURCHARGES AND INTEREST ON TINPAID TAXES, FEES, OR CHARGES.
There is hereby imposed a surcharge oftwenty-five percent (250lo) ofthe amount of ta,\es, fees'
or charges not paid on time and an interest of Two Percent (202) per month of unpaid taxes, fees or
charges including sucharges, until such amoult is fully paid but in no case shall the total interest on
the unpaid amount or portion exceed thirty six (36) months.
SECTION 3I. SITUS OF THE TAX.
All business eslablishments, faclories, assembly plants, pla[tations, farms and project ollices
which are found in Marikina shall be subject to the following sales allocations and situs oftax:
a. Thirty percent (30%) of all sales or receipts r€corded in the principal oflice shall be taxable by
the loc;liry where it is located while seventy (70%) percent lhereof shall b€ taxable by the
locality wherc the factory, plant, plantation, falm or project is actually located'
b. ln cas€ the production of finished goods and s€rvices is not completely done in Marikin4 the
seventy percent (70%) sales allocation shall be prorated based on the cost of inputs and final
sales allocation agreed upon between and among the representative ofthe principal office ofthe
producer or contmctor and the local govemment units where the factories' plants, fams or
project offices are localed.
c. ln cases the production of finished goods require the use of factory in Marikina and planration
elsewhere oi vice-verca, the s€venty percent (70%) of sales allocations shall be divided as
follows:
I ) Sixty percent (60%) where the factory is located, and
2)
Forty percent (4004) where the plantation is located
SECTION 32. RETIREMENT OF BUSINESS- Any person who discontinues or closes his business
operations shall within twenty (20) days upon closure of the business apply for the
retiremenl/surrender of his permit to the BPLO in prescribed form. No business shall b€ retircd or
'terminated unless all the past and curent year shall be presented to the BPLO and the corresponding
taxes shall be collected.
CHAPTER 5. TAX ON BUSINESS OF PRINTING AND
PUBLICATION
SECTION 13. IMPOSITION OF TAX- Any person engaged in the business of printing and/or
publication of books, cards, posters, leaflets, handbills, certificates, receipts, pamphlets, and othem j ol
similar natue, shall pay a tax of Fifty Five Percent (5570) of one percent (l%) of the gross receipls
de ved ftom the opemtion ofthe business for the preceding calendar year.
Presumplive lncome Level - In deternining the basis of collecting the tax imposed under
this Ariicle and lo arive at the correct amount of tat due lhereon, in the absence ofa duly
certifed ahd declared gfoss receipls, the Business Permit & Licensing Offrce is authorized
to aryly lhe Presumpti|e Income Lewl to approximate the gtoss rcceipls ofeach business
claiiiJication by an estimated earnings per day nuhiplied by 360 doys, and,\uhiplied by
the rate oflax.
SECTION 34. EXEMPTION- The receipts from the printing and/or publishing of books or other
reading materials prescribed by the Department of Education as school texls or references shall be
fro. the tax herein imposed. For this purpose, the taxpayer shall submit a certificate of
exemption issued by the Local School Board
SECTION 35. TIME OF PAYMENT- The ta.r shall be due and payable in full to the City Treasurer
on or before the twentieth (20s) day of January of each year or in four (4) equal installments payable
withil the twentieth (20'h) day of the first (l't) month ofeach quafler.
CHAPTER 6. FRANCHISE TAX
SECTION 36. IMPOSITION TAX- A franchise tax of seventy Five Percent (7570) of one percent
(l%) the gross annual receipts, which shall include both cash sales on account realized during the
precedingllendar year within the City, shall be collected on any person operating a business enjoying
a franchiie. the term business enjoying franchise shall not include holders ofpublic utility vehicles for
the reason that such certificates arc not considered as franchise.
ln the case of newly staied business under this section, the tax shall be One Twentieth (l/20)
ofone percent (lyo) ofthe capital investment. In the succeeding calendar year, regaldless of when the
receipt for the preceding calendar year or any fraction thereof, as provided in this section'
The capital investment to be used as basis of the tax of newly $aned business as herein
provided shall be determined in the following m.mner:
a.lnthelocalitywheretheprincipalofficeofthebusinessislocated,thepaid-upcapitalstated
in the articles of incorporation, in case of corporations, or in any similar document in case
of other types of business organizations or enterprises, shall be considered as the capital
investment.
b. Where there is a branch or sales office which commences business operations during the
same year as the principal oflice but which is located in another municipality or city, the
paid-up capital teferred to above shall be reduced by the amount of the capital investments
made for the said bmnch or sales oflice.
c. Where the newly staled business is a branch or sales ollice commencing business
operations at a year later thafl ofthe principal office, capital investment shall mean the total
fruds invested in the branch or sales office
SECTION 37. COVERAGE- The following establishments shall be subject to this levy and other city
regulatory meastrles:
a. All business enjoying a franchise either $anted by the Congress ofthe Philippines, national
ftanchising offices, of the Sangguniang Panlungsod whert operating within the territorial
jurisdiction of Madkina shall be subject to the levy and other City regulatory measures.
b. All govemment-owned-or-controlled corpomtions engaged in public utility' public service
and regulated amusements operating in Marikina.
c. Any activity which the City Govemment is authorized by law to provide, establish,
maintain, operale or grant establishments in operation thereof through franchise to private
persons such as but not limited to communication and transportation facilities, pay parking
spaces, public transportation terminals, stalled vehicles towing and impounding services,
toll roads, public corral, municipal pound, slaughter houses, livestock markets, public
markets, talipapa, elect.ic supply generation and distribution, public cemeteries, sewerage
system, waste collection and disposal and other similar public utility
SECTION 38. SITUS OF THE TAX
a. All income / ftanchise income realized from the operation in Marikina of any establishment
the ftanchisor and franchisee shall be taxable by the City at the rate provided herein
regardless ofwhere it is recorded.
b. Those with branches, outlets, warehouse, plants and factories in Marikina but whose goods
and s€rvices are sold and recorded outside the City shall allocate seventy percent (7070) of
the total receipt as taxable by Marikina.
SECTION 39. ADMINISTRATM PROVISIONS- any franchise holder who intends to operate his
business in Marikina shall file and supplication with the office of the City Mayor and the City
Administrator and attaching the following documentvinfomation:
a. Copy ofthe franchise, contract agreement, retailer franchise agreement
b. Certificate of registration from the Securities and Exchange Commission.
c. Curent year plan of operation in the City.
d. Last year's gross receipt from opemtion in the City, ifapplicable.
SECTION 40. TIME OF PAYMENT- The tax shall be paid to the City Treasurer within the first
twenty (20) days ofJanuary, or of each subsequent quarter.
CHAPTER 7. TAX ON SAND. GRAVEL AND OTHER OUARRY
RESOURCES
SECTION 41. IMPOSITION OF TAX- A ta\ of Eleven Percent (l l%) ofthe fair market value in the
locality p€r cubic meter or ordinary stones, sand, gravel, earth aod other quarry resources' such as but
not limiied to marble, granite, volcanic cinders, basalt, tuII and rock phosphate, exracted from public
lands or ftom the bed ofseas, lakes, rivers, streams, c.eeks, and other public waters within this city.
The corresponding permit to extract the above-mentioned quarry resources shall be issued
exclusively by the Office of the City Mayor. No renewal or corresponding permit shall be issued for
the current year unless proofofthe payment ofthis tax is first preseflted.
SECTION 42. TIME OF PAYMENT- The ta\ shall be paid before the quarry resources are moved out
ftom the place where they ate extracted.
SECTION 43. DISTRIBUTION OF PROCEEDS- The proceeds ofthe tax on quarry resources shall
be distributed as follows:
a. Sixty percent (60%) to the City.
b. Forty percent (4070) to the barangay from where the quarry resources are extmcted.
CHAPTER 8. AMUSEMENT TAX ON ADMISSION FEES
SECTION 44. IMPOSITION OF TAX- An amus€ment ta\ shall be collected from the proprietors,
lessees, or operators of theaters, cinemas, concert halls, circuses, boxing stadia, and other places of
Elmusement at a rate of Ten Percent (10%) of the gross receipt from admission fees. [n the case of
theaters or cinemas, the tax shall first be deducted and withheld by their proprietors, lessees, or
4l
opemtors and paid to the city teasurer before the gross receipts are divided between said ploprietors,
Iessees, or operators and the distributors ofthe cinematographic films'
a. The holding of operas, concerts, drarnas, recitals. painting and an exhibitions, flower
shows, musical programs, literary and oratorical plesentations except, pop, rock or similar
concerts shall bi exempted from the payment of amusement tax, subject to be guidelines
issued by the DOF.
b. For the purpose of collecting this t&\, the proprietor, lessee or operator concemed shall be
issued by the city treasurer a sepalate color coded admission ticket to be patrons or
customeis numbered ticket a tub subject to inspection and audit by municipal heasuer ol
his duly authodzed agent.
SECTION 45. PAYMENT OF TAX- The tax shall be due and payable within the first twenty (20)
days of the month following that for which it is due by the propdetol, lessee, or operator concemed;
the tax shall be determined on the basis of a true and complete retum of the amount of gross receipts
derived duriq the preceding month.
SECTION 46. ADMINISTRATIVE PROVISIONS
a. Provision on administative ticket- The proprietor. Iessee or opemtor of amusement place
where fees are required to be paid for admission, shall provide himselfthe admission tickets
which shall evidince payment of fees. The tickets shall be serially numbered and shall
indicate the name of the place of amusement, the admission fee and the amount of tax'
Sedal number be printed on both ends oftickets such that when delivered into two (2) upon
being presented for admission, the serial number shall appear on both parts Registered
admission tickets wherein the amusement taxes are printed or included in the price theleof
shall not be used for show which have been or are granted tax exemption, otherwise the
proprietor of the amusement place or the spolsor of the show shall remit or pay the
corresponding tax collected to the City Treasurer as ifno exemption has been granted'
b. Manner ofdisposirg the admission tickets- The gatekeepers shall drop one-half(1/2) ofthe
tom ticket in a lock;d box and the other half should be retumed to the customer' The box
shall only be opened in the presence of a representative from the office of the City
T.easurei. Undei no cilcumstances shall the recycling of tickets be allowed by the owner'
froprietor or lessor of amusement places. Any ticket found to have been recycled or re-used
;hail subject the opemtor, oPner or lessor of amusement places to the penalties prescribed
under this Article.
c. Registration of admission ticket- The proprietors' lesse€s or-operators of amusement plac€s
shail register their admission tickets to the Offlce of the City Treasurer before selling the
.u-e tJtte pottic. The proprietors, Iessees ol operators ofthe stock lickets' indicating the
total numbei of register;d tickets and the serial number of tickets sold from day to day lt
shall be unlawful for any proprietor, lessee or opeEtor of an amusement place to keep any
uniegistered ticket in his amusement place ln cases of prcmier exhibition of films' road
sho*"s or similar shows, where admission price is increased, sepalate sets oftickets shall be
registered and used therefore. Separate seti oftickets without the amusement tax printed or
iniuded in the price shall also be registered in the case of ta'r exempted shows'
d- . Authority to lnspect- The City Mayor and City Treasurer -or their duly authorized
r"pi"."rlfr* shall be allowed to inspect ticket dispenser machines or to verify whether
itri'ii"t"it ut" registered or not. They are also authorized to confiscate any unregistered
and/or recycled tickets
e' . Other entertainrnent places- Entertainment places which do not issue admission tickets but
;;;; J;it.i.t fees from their customeri shall be charged the same tax mtes based on
lheir gross receipts on admission feer
CHAPTER 9. PROFESSIONAL TAX
SECIION 4?. IMPOSTTION OF TAX- Every person engaged in the exercise or practice of his
profession within the city requiring govemment examination shall pay an annual Professional Tax of
Th,ree Hundred Pesos (P300.00), regardless of the location of his principal office; provided, however,
that such persons who has paid the corresponding annual professional tax shall be entitled to practice
his profession in any parr of the Philippines without b€ing subjected to any mtional or local iax.
license or fee, for the pmctice of such profession.
In addition, it is worth mentioning that professiondls, who afe paying the prcfessional lar like doctors
and denlisls, may be consideted exemPt from the Mayor\ Permit fee. Howeter' if they maintain q
clinic the operation of such clinic shall be subiect to the payment o.f Mayor's Permil fee, the business
rox based in gross receipts, as well as lhe regulatory fees or senice charges imposed under a duly
enacted tax ordinance of lhe CilY.
(r1*Professionals, like doctors and dentists, who pay professional tax are exempted liom
paymeni of Mayor's permit fee. However, if the professional maintains a clinic, the operation of such
clinic shall be subjeci to the payment ofMayor's pemit fee. The business tax based on gross receipts,
as well as the regulatory fees or service charges shall be based on applicable provision ofthis code.
Any individual or corporation employing a pe$on subject to professional lax shall require payment by
that pe$on of the tax on his profession before employment.
SECTION 48. TIME OF PAYMENT- The professional tax shall be payable annually on or before the
thirty-first (3lst) day of January. Any person first beginning to practice a profession after the molth of
January must, however, pay the full tax before engaging therein. A line ofprofession does not become
exempt even if conduct;d with some other profession for which the ta,t has- been paid. Professionals
excluiively employed in the govgrnment shall be exempt from the payment ofthis tax-
SECTION 49. ADMINISTRATIVE PROVISIONS
a. Any person subject to the professional tax shall wfite in deeds, receipts, prescriptions,
reporis, books of account, plaN, and designs, surveys, and maps, as the case may be, the
number ofthe official receipt issued to him.
b. The professionals subject to tar herein imposed are only those who have passed the bar
exarninations, or any board or other examinations conducted by Professional Regulation
Commission (PRC). For example, a lawyer who is also a Certified Public Accountant
(CPA) must pay the professional tax imposed on lawyers and that fixed for CPAs, ifhe is to
practice both professions.
c. For the purpose ofcollecting the tax, the cily treasurer or his duly authorized representative
shall require from such professionals the curent annual registration cards for the curenl
year.
d. Every individual, associatio[ partnership, and corporation within the territorialjurisdiction
of Marikina shall prepare and submit a cenified list of professionals, under their employ to
the City Treasurer on or b€fore the last day of March ofevery year.
Such list ofprofessionals shall include the following information:
Name of Professional:
I ) Profession
2) Amount oftax paid;
3) Date arld number of oflicial receipt;
4) Year covered
s) Place of payment
SECTION 50. EXEMPTION- Professionals exclusivell' employed in the govemment shall be exempt
from the payment ofthis tax.
CHAPTER L FIXED TAX ON D YA
1O
VEHICLES MANUFACTURERS OR PRODUCERS. WHOLESALERS OR
DEALERS OR RETAILERS OF CERTAIN PRODUCTS
SECTION 51. IMPOSITION OF TAX- An annual fixed ta\ of Five Hundred Fifty Pesos (P550.00)
shall be paid for every truck, van or any motor vehicles used by manufacturers, producers, wholesalers,
dealers or relailers in the delivery of distribution of distilled spi ts, fermented liquon, soffdrinks,
cigars and cigarettes, and other products which may hereaffer be determined by the sanggunian to sales
outlets. or consumers, whether directly or indirectly within the City.
SECTION 52. PAYMENT OF TAX- The tax prescribed herein shall be paid to the City Treasurer or
his duly authorized deputies on or before lhe twentieth 120'n1 day of January each year. [n case of new
delivery vans or trucks entering into or used in the business after January 31, the applicable tax shall be
prorated by the quarter.
CHAPTER I1. TAX ON TRANSPORTATION BUSINESS
SECTION 53. IMPOSITION OF TAX- Operators of motor vehicles for hire with garage or terminal
in Madkina shall pay an annual fixed tax based on the following:
a) Buses, Cargo Trucks Vans and Shuftle, FX. ........................... .. . ..P600.00perunit
Op€rators of taxis, jeepneys and other vehicles for hire. with less than three (3) units, except
buses, cargo and vans, shall b€ exempted from the above impositiou provided that all molorized
tricycles for hire and utility tricycle shall not be subject to the above imposition.
SECTION 54. PAYMENT OF TAX- Owners and opemtors of motor vehicles for hire shall pay the
conesponding tax within the first twenty (20) days of January. Any person who just sta ed the
business shall pay the tax within the first twenty (20) days ofthe month when he actually operated the
business.
SECTION 55. All Business Regulatory and/or Administrative Fees, Taxes and Fees imposed for
trafiic violations shall be in accordance with the Traffic Management Code of Marikina (Ordinance
No. 133, Series of2006)
REGULATORY AND SERVICE FEES
CHAPTER 12. FEES FOR SEALING AND LICENSING OF
WEIGHTS AND MEASURES
SECTION 56. RATE OF FEE. A fee of Two Hundred Pesos (P200 00) per device shall be imposed
and collected for the sealing and licensing ofweights and measures used by businesses within the city.
SECTION 57. TIME OF PAYMENT.
The fees herein imposed shall be paid and collected by the City Treasuer upon the sealing of
licensing of the before thi anniversary date thereof. The Official Receipt evidencing payment shall
serve as- a license to use such instrument for Six (6) months from the date of sealing unless such
instrument b€comes defective before the expiration period.
Subject to such guidelines as may be prescribed by the Department of Science and Technology,
all weighs and measures used in public and private markels, stores and othet similar establishments
shall bJduly licensed and sealed by the appropriate agency of the City govemment, and therefore, use
of weights and measures not sealed or licensed even ifsealed or licensed but the same ale not propelly
sealed;hall be deemed a violation ofthis Ordinance which will merit sanction or penalty in accordance
therewith.
All other fraudulent practices and even unlawful possession or use of instruments and m€asure
shall equally be meted the penalty herein presc bed.
sEcTIoN58.IMPosITIoNoFTAX-Asaprerequisitetheuseofinstrumentofweightsand
measues, every person within Marikina using such instruments in his business, profession or calling
shall hav; them treated and sealed every six months and pay the fees therefore to the City Treasurer as
follows:
FEE FOR SEALING OF FEE
WEIGHTS MEASURES
With capacity ofnot than 30 kgs. P 15.00
with capacity of more than 30 kgs P20.00
but not more than 300 kgs.
With capacity ofmore than 300 kgs. P40.00
but not more than 3,000 kgs.
With capacity ofmore than 3,000 kgs P50.00
Re-testing and resealing ofgasoline pump P50.00
PROVIDED THAT, since the present existing rates are lower than the prescribed rat€s imposed herein
;;;;,h- one iundred Pircent (100%) the rates shall be increased one Hundred Fifiy Percent
iisii;z"j ,r., the iritial implemenlation ofthis ordinance and every year thereafter, the same rate of
in"."*" ihull be imposed where necessary until such time as said existing rates have reached or
equaled the herein prescribed mtes.
a. For sealing linear metric measures
P20.00
Not over one meter........
P30.00
Overone meter.........
b. For sealing metric instrument of capacity
.P20.00
Not over len liters....
Over ten liters......... .P30.00
c. For sealing metric instruments ofweights
with capacity of not more than 30 kg. but
P40.00
not more than 300 kg
With capacity of more than 300 kg. but
not more than 3,000 kg .... P50.00
with capacity ofmore than 3.000 kg.. .. P60.00
d. For sealing apothecary balance or other
balances of Precision
Over 3,000
e. Sealing scale or balance with complete
set of weights
for each scale or balance with complete
For each and every re-testing and rc-sealing
ofweights and every re-testing and re-sealing
the oflice. an additional service charge of
tw€rty pesos (P20.00) for each instrume shall
b€ collected.
f. Annual fee for rhe Calibration, Sealing, Re-Sealing, Testing and Re-Testing
f.l For every dispensing pump orhose for kerosene ................. ...'.......- - -" P5000
f.2 For every dispensing pump or hose for all other'.. ... ........ .. .. . . .. ., P50 00
liquid petroleum Products
i3 Inspection fee ooce every Two (2) months per pump/product P50.00
f.4 Th; following penalties shall b€ imposed against any persons/entities/retail
outletdgasoli;e stations who shall be found to have violaled any ofthe provisions
of this Ordioance:
i4a First Offense (Temporary closue of dispensing pump..... .... ..... .. . " "" "P1,50000
together with the entire perman€nt stuclure ofthe pump
f.4bSecondOffense(Temporaryclosureofdispensingpump...................." P3'000 00
and the entire permanent stlucture of the pump
an imprisonment of not less than
six (6) months or morc than one (l )
year, or both at the discretion ofthe
court Plus revocation of business
license and permits and Permanent
closure of business establishment
i5 service charge..... " " "P100 00
g. Electric meters, Per meter
.P 50.00
Residential
P200.00
Commercial
P100.00
lndustrial
h. Water meters, Per meter
P 50.00
Residential
.P100.00
P200.00
sEcTIoN59'PAYMENToFFEESANDSURC}IARGEs.Thefeeshereinimposedshallb€paidto
the City Treaswer and renewable on or before the annivenary date thereof The official receipt
puyrn"n, .hall serve as license to use such instrumelts for six (6) months from the date of
" rr "i "a f" irn g"' ing *"f, instruments become defective beforc the expimtion period Failure to have the
instruire" ni tf s,i t rt e -tested and the corresponding fee paid therefore within the prescribed period shall
G;;iil.*""t or user to a ,ur"hutg" oi t*"nty flve percent (25%) of the prescribed fees plus
i",lr"ri olt*o p"t."rt (2%) per month o; fraction thereof; Provided, however, that in no case shall the
interest exce€d thirty six (16) months.
SECTION 60. EXEMPTIONS:
a. All i[struments for weighls and measures used in govemment work or maintained for public
use by any instrumentality offie govemmenl shall be tested and sealed free'
b. The City Treasurer or his deputies shall conduct periodic physical insp€ction and test
weights and measures instruments within Marikina.
SECTION 6T. ADMINISTRATIVE PROVISIONS
The City Treasurer is hereby required to keep full sets of secondary standard for the use in
testing of weights and measures instruments. These secondary standards shall be compared
with Ge fundamental standards in the National lnstitute ofScience and Techrology at least
once a yea!.
b. The City Treasurer or his deputies shall conduct periodic physical inspection and test
weights and measures instruments within Marikina.
c. Instruments of weights and measures found defective, and if such defects are found to be
beyond repair, shall be confiscated in favor ofthe govemment and shall be destroyed by the
City Treasuer in lhe presence of the City auditor or their representatives.
d. Any instruments of weights and measues found by inspectors to b€ defective which
remains unclaimed within one hundred (100) days from the date of confiscation, after due
notice shall aulomatically be forfeited in favor of the City Govemment.
SECTION 62. Fraudulent Practices relative to weights and measures and conesponding penalties'
a. Following are considered among fraudulent practices: Any person, other than the official
sealer ofweights and measures:
1) Whollaces an ofiicial tag or seal upon any instrument ofweights or measures, and
attaches it thereto; or
2) Who fraudule[tly imitates any mark, stamp or brand, tag or other characleristics
signs used to indicate that weights and measures have been officially sealed; or
3) Who alters in any way the certificate given by the sealer as an acknowledgement
that the weights and measures mentioned therein have been duly sealed; or
4) Who makeJor knowingly sells or uses any false or counterfeit stamp, tag, certificate
or license, or any dye for printing or making stamps, certificates, or licenses which
are an imitation of, or purpon to be lawful stamp, tag, cenificate or license of the
kind required by the provisions ofthis Article; or
5) Who aliers the written or printed figures or letters on any starnp, tag, certificate or
license used or issued; or
6) Who has in his possession any such false. counterfeil restored or altered stamp, tag,
certificate, or litense for the purpose of using or re0using the same in payment of
fees or charges imposed in this Article.
7) Who proculis theiommission of any such offense by another; Slnll for each of the
offense above be fined by not less than two hundred pesos (P200 00) nor more than
five thousaod pesos (P5,000.00) or imprisoned for not less than one month nor
more than one (1) year, or both, at the discretioo of the court'
b. Unlawful possession or use of insfument not sealed before using and not re-sealed wilhin
six (6) months from first sealing- Any person who makes a practice of buying or selling
goois by weight and/or measure, or of fumishing services the value of which is estimated
6y *"igirt o, it"u"rt", and any person who uses in any purchase or sale or in estimating the
,alue oi any seruice fumished by an instrument of weights and measures that has not been
olficially sealed, or if previously sealed, the license therefore has expired and has not been
,"n"*"d in due time, shall be punished by a fine not exceeding five hundred pesos
d
(P500.00) or by imprisonment not exceeding one (l ) year, or both, at the discretion of the
court.
c. Alteration or flaudulent use of instrument ofweighls and measwes:
l) any person who, with fraudulent intent, alters any scale or balance, weight or
measure after it is olncially sealed or who knowingly uses any false scale or
balance, weight or measure whether sealed or not; or 2) Any person who
fraudulently gives shon weight or measure in the making for a scale or who
fraudulently takes excessive weight or measure in the making of a purchase or who,
assuming to determine truly the weight or measure, ftaudulently misrepresents the
weight for measure thereof, shall be punished by a fine not less than two hundred
p€sos (P200.00) nor more than flve thousand pesos (P5,000 00) or by imprisonment
not less than tkee (3) months nor more than one (l) year or both' at the discretion of
the court.
SECTION 63. ADMINTSTRATM PENALTIES- The City Treaswer may compromise the following
acts ofomission which do not involve fraud before a case is filed ill the court'
a. Any person making a practice of buying or selling any weight and measure using unsealed
and/or uff egistered instrument:
l) when the weight or measue is colIect... "" P30000
2i when the weight or measure is incorrect but within a tolerable allowance of defect
b. Failure to Foduce a weight and measure tag, or license certificate upon demand but the
instrument is duly rcgistered:
l) When the weight or measure is correct... "" "P20000
2; When the weight or measure is incorrect but within a tolerable allowance of defecl
or short measute. P400 00
Any person found violating any ofthe provisions under this section for the second time
shall be fined twice the amount ofthe prescribed penalties'
CHAPTER 13. MAYOR'S PERMIT FEES ON BUSINESS
SECTION 64. RATE OF FEES.
ThefollowingMayor,sPermitfeesshallbecollectedfortheissuanceofCitypermittooperate
a business, pursue an oicupation or calliflg, or undertake any other similar activities:
a. On lhe operation ofbusiness
l. Dealers in fermented liquors, distilled spirits and/or eines: FEES
P
1.a Wholesale of foreign liquors 600.00
P
l.b Retail of foreign liquors 300.00
P
1.c Wholesale ofdomestic liquors 225.00
P
t .d Retail of domestic liquors 150.00
P
I .e Wholesale of fermented liquors 225.00
P
I .f Retail of fermented liquors P 150.00
l g wholesale ofvino liquors 150.00
P
1.h Retail ofVino Liquors P 150.00
l.i Retail tuba, basi, and/or tapuy 75.00
2. Deslers in Tobqcco:
P
2.a Wholesale of leaf tobacco 600.00
P 300.00/
2.b Retail of leaf tobacco
2.c wholesale tobacco dealers P 100.00
2.d Retail tobacco dealers P 240.00
3. Owners or operalors ofamusement places/devices:
3.a Nights ClubYday clubs P7,000.00
KTV, live band, sing-along with restaurant
And other similar establishments
3,c Social clubs, voluntary associations or org. Pl,500.00
3.d Skating Rinks P1,500.00
3.e Resorts, Swimming Pools, Reception Halls Pl,500.00
3,fSp4 massage therapy & the like per establishment P4,800.00
P
3.g Bitliard/Pool Halls, per table 75.00
P6,000.00
3.h Bowling establishments
3.i Circuses. Camivals, fun houses and ihe like P3,000.00
P
3j Merry-go rounds, ferris wheels and similar 150.00
contrivances, Per device
P6,000.00
3.k Theaters, cinemas
3.1 Boxing stadi4 auditorium, gymasia, P6,000.00
conce halls, or similar halls or establishments
P
3 .m Tennis, Pelota, Squash, Badminton p€r court 150.00
3.n Coliseums, cockpit per establishments P6,000.00
3.o Off-tracks/betting station per station P1,500.00
Lotto, Bingo, Jai-Alai oIT frorton & similar establishments
P
3.p Amus€ment devices Per device 120.00
1. Finonciallrtstitulio LendingInstitutions
4.a Main Oflice P4,800.00
P2,400.00
4.b Per Branch
Pl,200.00
4.c Money shops, Per establish
P
750.00
4.d ATM Machine
5. Dealers itr Securities Including
Foreign Exchange dealers P1,200.00
6. Edncotional Life/Memorial Plan
6.a Principal Office P3,000.00
Pl,600.00
6.b Per branch/agencY
P1,500.00
7. SuMivision Op€rators
8. Private CemeteriesMemorial Pa*s P3,000.00
9. Boarding/Lodging Houses, Hotels, Mot€ls,
apanels. pension inns. drive-ins. dormitories.
r€nt P
dwellings and other space for lease or 750 00
10. Dancing schools, driving schools, judo/
etc. P
karate scho-ols, reading schools, EDP, 750 00
ii. Leaming Pl'200 00-.
tnstiturion ofleam]ng including
Institution. College. High School. Elementary. Nursery registered by DepEd
12. Vocational & Other school not regulated by DepEd per establishment P900 00
P
375.00
13. Medical Clinic
I 4. De tect ive/Se cur ity ogenc ie s I P
750.00
l4.a Principal OIIice
l4.b For every locality where security
P
guards ale posted 120.00
15. Rectuitmehl/employmenl agehcies :
P
l5.a For abroad 300.00
P
15.b For domestic 150.00
16. Private Hospitals P1,100.00
P
17. Media Facilities 900.00
18. Telegaph, Teletypes Cable and Wireless
Communication Components P5,000.00
19. Terminal garage for bus, taxi and other
Public Utility Vehicles except those used for
P1,500.00
Home garage
b.
On other activities:
P
1. Use ofdelivery trucks/vans ofdealers 150.00
Any product regardless of the numb€r of truckvvans
P
2. Maintaining windoddisplay offi ce 300.00
P
3. Promoters, sponsors, or talent scouts 750.00
4. Holding stage shows, etc. which is payable by
P
600.00
the operator
5. Iaw, Accounting, Architectural Offic€ P1,500.00
& Offi ce of Professionals
6. Operation of bodega / warehouse
an area as follows:
6.a 400 sq. m. or more P3,000.00
6.b 300 or mote but less than 400 P2,500.00
6.c 200 or more but less thar 300 P2,000.00
6.d 100 or more but less than 200 P1,500.00
6.e 50 or more less than Pl,300.00
6.fLess than 50 sq. m. P1,200.00
7. Prinring PEss / Publisher P1,500.00
8. Common Carrier P1,500.00
9. Non-Stock / Non-Profit P2,000.00
10. Cold Storages
lo.a Dept. Stores, Supermarkets, Hotels, Groceries P1,000.00
P
lo,b Cold Storage in Restaurants 500.00
P
1 1. Refrigerating Cases 120.00
P
12. Lumberyads 600.00
13. Car exchange on consignment basis P1,200.00
P
14. Storage/sale of flammable or explosive substances 150.00
P
15. Peddlers 150.00
P
16. Billboads, signboards and other forms 150.00
of advertisements
P
17. Film shooting, per day r 50.00
P
18. Gun Clubs 750.00
P
19. Judo-Karate Clubs 150.00
c. All other business not specificallv mentioned herein (bas€d on areas).
FEES
l
Based on area:
P
l.a Less than 50 sq. m. 120.00
P
l.b 50 sq. m. or more less than 100 150.00
P
l.c 100 sq. m. or more less lhan 200 300.00
P
l.d 200 sq. m. or more less than 300 450.00
P
l.e 300 sq. m. more less than 400 750.00
1.f400 sq. m. or more less than 500 P1,050.00
.fn
l.g 500 sq. m. or more less than 600 P1.200.00
l.h 600 sq. m. or more less than 700 P1,350.00
l.i 700 sq. m. or more less than 800 P1,500.00
lj
800 sq. m. or more less than 900 P1.650.00
,1.t900 sq. m. or more less than 1,000 P1.800.00
l.l 1,000 sq. m. or more less than 1,100 P1,950.00
l.m 1,100 sq. m. or more less than 1,200 P2.250.00
Ln 1,200 sq. m. or more less than 1,300 P3.000.00
l.o 1,300 sq. m. or more P6.000.00
PROVIDED, HOWEVER, that on business maintaining or operating branch or sales offices the
following permits fees per branch shall be imposed:
a. With area of5O0 sq. m. or less and/or with 500 workers, whichever is higher:
FEES
1) With pdncipal office within the City P I 5 o.oo/branch
2) With principal office outside the City P3 00.0O/branch
b. With area or more than 500 sq. m but less than 1,000 sq. m. and/or with 1,000 workers,
whichever is higher:
1) With principal office with the City P300.0Oftlranch
2) With principal office outside the City P600.00/branch
c. With area of 1.000 sq. m. or more and/or 1,000 or more workers, whichever is higher:
P
l) With principal office within the City 720.00 ibranch
2) With principal ofiice outside the City P I ,440.00 /branch
d. All occupations or callings subject to periodic inspection, surveillance and/or regulation by
the Offlce ofthe City Mayor such as but not limited to:
Animal trainer, auctioneer, barber, floor managers, shoe makers, bartender,
beautician, bondsman, butcher, exp€ct, fortune teller, hair stylist' handwfiting exp€ct,
hospital attendant, life guard, make-up artist' manicurist, masseuse-attendant,
meihaoic, photographer (itinerant), private ballistic expect' rig driver (kutsero), taxi
dancer, waiter, etc. P60.00
One business, occupation or calling does not become exempt from the payment of the
preceding schedule of fees by being conducted jointly or together with some other business,
occupations or callings for which the permit fee has been paid.
SECTION 65. APPLICATION FOR PERMIT- An application for permil shall be filed with the
Business Permits atrd Licensing office. The form sets forth all the necessary information including the
name and citizenship ofthe applicant, the description ofthe business, occupation' or undenaking to be
conducted.
Any false statement made by the applicant or licensee shall conslitute a suflicient ground for
denial or revocation of lhe permit without prejudice to the criminal liability of the applicant or
licensee.
SECTION 66. PAYMENT OF FEES- Permit fees prescribed under Section 3 shall be paid to the City
Treasurer or his duly authorized deputies before any business occupation or calling can be lawfully
began or pursu€d. ln the ensuing year, the payment of annual permit fees shall be within the firs!
twenty (20) days ofthe beginning of the calendar year.
SECTION 67. POSTTNG OF PERMIT- Every license shall keep his permit posted at all times in a
conspicuous place of the business establishment or oflice. If he has no fixed place of business or
office, he shall immediately be produced upon demand by the duly authorized deputies of the City
Mayor or Chief, Business Permits and Licensing Oftice.
5t
SECTION 68. REVOCATION OF PERMIT- when a p€rson doing business or engaging in an activity
under the provisions of the Local Govemment code violates any provision ofthis ordinance; violates
any condition ser forth in the permit; refuses to pay an indebtedness or liabilitylo the City ofMarikina;
abuses his privilege to do business or pursues an activity with the city of Marikina to the injury of
public morals or peace; when the place where such business or undertaking is conducted becomes a
nuisance or is permifted to be used as a resort for disorderly charactels, or women of ill repute; or
when the appliiant has made any false statement or any portion on his application, the City Mayor or
his duly authorized deputies may, after investigation, revoke the permit. Such revocation shall forfeit
all sums which have bein paid with respect to the right ganted in addition to the p€nalties provided for
under ihis Ordinance.
sEcTIoN69.EXPIRATIoNUPoNREvoCATIoNoRSURRENDER-Everypermitshallceaseto
be in force upon revocation or surender thereof. Every person holding a permit shall surrender the
same upon r€;ocation, or upon closue of the business or discontinuance of the underlaking for which
the permit was issued. The business shall be deemed finally closed only upon payment of all taxes,
charges, or fees due thereof.
The issuance of the permit shall not relieve the permit fiom the fulfillment ofthe requireme s
of the other depaltments in connection with the operation of busiless or conduct of any activity
prescribed under this Code.
Failule to renew the City Pemit within the plescribed period shall subject the tax payer to a
twenty five percent (250lo) surcharge ofthe permit fee.
SECTIoNT0.BARANGAYCLEARANCE-Allbusinessestablishmentapplyingforonrenewing
busircss permits shall secure barangay clearance ftom the barangay where they are located and pay
barangay clearance fees, if any, before a Mayor's Permit may be issued- However, if such barangay
clearice is not acted uPon by the bamogay within seven (7) days after filing thereof, the Mayor may
issue the pemit applied for.
SECTIoNTr.NoN.tssUANcEoFPERMIT.AMayor'sPermitmayberefusedonthegroundthat
the pe$on applying for a permit has violated and continues to violate any ordinance oI regulation
relating to such a permit.
SECTION 72. REVOCATTON OF PERMIT- Upon proper and witten notic€, the City Mayor may
revoke the permit and close the establishment for any ofthe following reasons:
a. violation ofany condition set forth in the permit;
b. Abuse of privilege to do business or pusue an activity to the injury of public morals and
peace; and
'When
c. the place of business becomes a nuisance or is allowed to be used by disorderly
ofill
characters, criminals or persoos repute.
sEcTIoNT3.SEPARATEPERMIToNDIFFERENTKINDSoFBUsINEss.IfapeNondesiresto
engage in more than one kind ofbusiness, he shall secure corresponding permits and pay the permit fee
imio-sea on each separ.ate or different business, notwithstanding the fact that he may conduct or
operate all such distinct business in one establishment only.
SECTION 74. ISSUANCE OR CERTIFIED COPY AND AMENDMENT OF PERMITS-
a) The olfice of the City Mayor, thrcugh the Business Permits and License Offrce' shall, upon
presentation of the satisfactory proof that the original copy permit certificate has been lost,
stolen, or destroyed, issue a certified copy upon a fee of fifty pesos (P50 00) for each
certified copy issued.
b) ISSUANCE OF AMENDED BUSINESS PERMITS AND OTR REQUEST FOR
DOCUMENTS. A fee of Five Hundred (Php500.00) Pesos shall be imposed for the
issuance and documentation ofamended business permits such as change ofbusiness slatus'
capitalization, ownership, trade narne, location, nature of business and other changes
f
including requests for records and documents from the Business Permits and Licensing
Office (BPLO). (As per Ord. No. 59. S.2012)
b.I AMENDMENTS REOUIREMENTS
b.t Transfer of Ownership Aff idavil./Swom Statement
b.2 Transfer of Location AlIidaviuswom Statement & Bgy. Clearance
Notify (Engr. Dept., Fire & Health Office)
b.3 Change ofTrade Name DTI / Swom Statement
b.4 Change ofNature DTI / Swom Statement
b.5 Others (Single Prop. / Board Reso. & Secretary Certificate
Pannership/Corporation)
SECTION 75. ABANDONMENT OR CLOSURE OF BUSINESS- when a busin€ss or occupation is
abandoned or closed, the person conducting the same shall submit to the City Treasurer within twenty
(20) days from the date of such abandonment or closure, a swom statement to that effect, stating
therein the date of abandonment or closure and the corresponding taxes due that must be liquidated,
olherwise said business shall be presumed to be still in actual operation. All taxes due and payable for
the conesponding quarter should be senled before a business is deemed officially closed or abandoned.
All taxes elready paid for the whole cunent year shall not, however, be subject to a refund for the
unused term.
SECTION 76. RETIREMENT OF BUSNESS- any peBon who desires to retire his business may do
so on or before the expiry date set forth in his permit. Full payment of the aonual fee, howevel, must
be made by the p€rson retiring fiom such business, and under no circumslances shall refirnd be made
corresponding to the unused period. Failure to surrender the permit on or before the expiration date
shall be constructed to mean that the business is being continued and taxes or fees corresponding to the
succeeding quarter becomes due and payable.
SECTION 77. DEATH PERMITEE- When an individual paying a permit fee dies, and the same
business is continued by his heirs or petsons interested in his estate, no additional payments shall be
required on the unexpired term for which the fee was paid.
SECTION 78. INSPECTIONS OF BUSINESS ESTABLISHMENT- Business establishment shall be
subject to insp€ction during their business hous by any duly authorized official with a mission ordel
issued by the head of the department concemed, connected with public health, welfare and safety and
who has technical and olficial authority in such mafters to see to the effective compliance of the
requirements of Ordinances and provisions ofexisling laws and of this Code.
SECTION 79. APPLICATION. Applicants intending to operate a cockpit shall file an application
prescribed therefore with the oflice of the Mayor through the Business Permits and License Office.
The application shall be supported by a copy of the authority granted by the City Council; provided,
however, that the provisions ofthe Cockfighting Law shall be applicable.
SECTION 80. IMPOSITION oF FEES. The following fees shall be paid to the City Treasurer'
FEES
t. Mayor's Permit Fee.. P12,500.00
t%
2. Plasada
3. Soltada:
Regular/Ordinary.. ..................P50.00perfight
a)
b) Special cockfight and derby not more than one ( 1) day... P 75.00 per fight
c)De6ywithmorethanone(l)day................. . . .... P 200.00 per fight
4. Other Permit Fees (Annual Fee) -
a) Prcmoter P1,250.00
P
b) Pit Manager 500.00
P
c) Referee or sentenciador 300.00
d) Bet Manager (kasador)... P 250.00
e) Bet Taker (kristo) P 200.00
f) Gaffers (mananari) P 100.00
5. Special Permit Fees for Special cockfight shall be paid:
a) lnlematlonal derby P12,500.00 per fight
b) Special cockfights w/ no derby... ... ... P t,250.00
c) Special cocklighrs one (l) day derby..... P 2,500.00
d) Special cockfights w/ more than one ( I ) day... ... P 5,000.00
SECTION 81. TIME OF PAYMENT. The fees impos€d un&r Item (4) above shall be paid within the
period prescribed. While items (2) and (3) above shall be paid within th€ first twenty (20) days ofthe
month next following.
CHAPTER 15. Pf,RMIT FEES FOR FIRING RANGE
SECTION 82. IMPOSITION OF FEES. Every person or entity who shall cstablish, o!,erates, maintain
gun clubs within Marikina shall first secure a permit from the City Mayor through the Office ofPublic
Order and Safety and pay the corrcsponding arnual fees:
FEES
... P1.250.00
more than l0 firing ranges .... .... P2,500.00
SECTION 83. ADMINI STRAN\E PROVISIONS,
a) The prerequisites of law relative to the establishment, operation, and maintenance of firing
ranges should be strictly complied with before a p€rmit shall be issued.
b) Upon the order of the City Mayor, the Oflice ofPublic Safety and Security shall have the
authority to inspect fi.ing ranges to ensure that the standards specificatioDs relative to
public safety are strictly complied with.
SECTION 84. TIME OF PAYMENT. The annual fees imposed shall bc paid to rhe City Treasurer
upon order of payment given by the Office of Public Safety and Security and renewable on or b€fore
the prescribed period.
CHAPTER 16. SPECIAL PERMIT FEES FOR COLD STORAGE AND
ICE PLANTS
sf,crloN 85. IMPoslrloN oF FEES. Every person or entity who shall use cold storage units and
ice plants for business within Marikina shar first secure a speciil permit from the city Miyor through
the City Engineer and p@y the corresponding annual fees:
Refrigeration or cold storage units, with the following total cold storage capacity
Not exceeding 5 cu. m P
200.00
Over 5 to 15 cu. m... . P 350.00
Over 15 to 25 cu. m P
600.00
Over 25 to 35 cu. m . . P 1,000 00
1,500,00
Over 50 cu. m
SECTION 86. TIME OF PAYMENT. The fees imposed shall be paid to the City Treasurer upon
order ofpayment given by the City Engineer and renewable on or before the prescribed period'
CHAPTER 17. SPECIAL PERMIT FEES FOR LUMBERYARDS
SECTIONST.IMPOSITIONOFFEES.Everypersonorentitywhoshallestablish,operateand
maintain lumberyards within Marikina shall first secure a special permit from the City Engineer and
pay the corresponding annual fee ofFive Hundred Pesos (P500.00)'
sEcTloN88.TIMEoFPAYMENT.ThefeesimposedshallbepaidtotheCityTreasrrrerand
rcnewable on or before the prescribed period.
HAPTE I8. SPECIAL PE IT FEES FOR STORAGE OF
BAL OMBUSTIBL OR EXPLOSIVE SUIISTANEE
sEcTIoN8g.IMPosITIoNoFFEES.EverypersonorentitywhoShallestablish,operateand
maintain storage of flammable, combustible, or explosive substances within Marikina shall first secure
a permit fiom ihe City Engineer in coordination with the City Fire Marshall and pay the conesponding
fees:
3. with flash point at above 70 degrees F up to 200 degrees F such- as Tulpentine'
thirurer, prepared paints, diesel oil, fuel oil, kerosene' varnish, cleansing solvent' polishing
liquids:
over 5 to 25 gals.. . P
over 25 to 50 gals..... " " P 18 00
overlootol,Oo0gats....'....... "" "" ?5'00
o ov reer . 5 t6,0 ,o0 o0 0 t o to 5o,ooo gals...... .. ...... .... " " " "P 450'00
orotoil,oootosoo,o0i0gals................. """ " " P 75000
over SO0,OOO to 9OO,OOO gals.. ...... ........ "Pl'25000
gals..... P3'000 00
over 90O,OO0
4. with the flash point ofover 200 degrees F when subject to spontaneous ignition or is
anificially heated to a temperatue equal to or highcr than its flash point as petoleum oil'
crude oil, others: gals...... .'"".-P ll25
over 5 to 25 P
gals..... " 18 00
over 25 to 50 P
gals... " 30'00
over 50 to l00 P
100to500gals. "".' 9000
over
b) Fla om vm era b 1l 5e tg i a 2s 5es g: a1s......... .. .............. " " " - P P 15 00
l0dgals... " 30 00
over 25 to gats. .' "" -- P 90'00
over t00to 500
o ov ue "r , 2 t6,0 ,o0 o0 o t o to 1 s0 o,0 ,o60 o og gal as l. s .. .. ... . . .. .. ... .. .. .. . . .... " " " P P 4 905 00 0 00 0
over 5o,O0O to 100,000 gals. .... ... " " " " Pl'350'00
c) Combustible solids:
l) Calci oum v eCa rlb 1id 0e: upto20kg................... "" .' 'P 3375
over 20 ui to 50 kg.. P 4500
ig. P
ovcr 50 up to 500 " 90 00
over10,000upto50,000kg................ "
'P 337'00
over 50,000
2) Pyrolyxin:
over 50 to 200 kg.'... " 'P 60 00
over 200 to 500 kg... " 'P 12000
over 10,000 " P1'500 00
3) Matches:
over 100 to 500 .....'...P 150 00
over 1.000 to 5,000 .........P 300.00
......P1,200'00
over 5,000
4) Nilrate, phosphorous, bromine, sodium, picric acid. and other hazardous, explosive,
corrosive, oxidizing and lachrymatory propenies:
over 5 to 25 ........P 30.00
100kg.....
over 25 lo ........P 45.00
over 100 to 500 kg... .......P1 12.00
over500to1,000kg................
5) Shredded combustible, materials such as wood shavings (kusot), Waste (estopa),
sisal, oakum, and other similar combustible shaving and fine materials:
loocu.fi....
over 9 to ......P30.00
over 100 to 500 cu. .........P80.00
over 1,000 to 2,500 cu. ......P225.00
6) Tar, resin, copra" rubber coal, bluminous coal and similar combustible materials:
100kg.....
over 5010 ........P 33.75
over100to1,000kg................
ov€r 1,000 to 5,000 kg.. ........P 135.00
over 5,000 ......P225.00
SECTION TIME OF PAYMENI. Upon issuance of the order of pa},rnent by the City Treasurer
or his authorized representative, the fess imposed shall be paid to the City Trcasurer.
CHAPTER 19. OTHER REGULATORY FEES
SECTION 91. BICYCLE AND PEDICAB REGISTRATION FEE. There shall be collected from
every person who shall own or possess any bicycle or pedicab the amount of Fiffeen Pesos (P15.00)
per bicycle and Fifty Pesos (P50.00) per pedicab to cover the cost of registration and issuance of plate
number. The plat number shall be placed on a portion ofthe bicycle or pedicab exposed to public view.
Proof of ownership shall be required prior to registration and issuance of plate number to the owner of
a bicycle or pedicab. The registration shall be renewed on or before the anniversary date thereof, and
failure to renew same on time shall be subject the owner thereofto a surcharge and interest provided in
this Code.
SECTION 92. HUNTING PERMIT FEE. No person shall hunt within the City without fint obtaining
a pcrmit from the City Mayor, for which a fee of One Hundred Pesos (P100.00) shall be paid. Such
permit shall last for ten (10) days from issuance and th€ same amount of fee shall be paid for every
renewal thereof. Only those given special p€rmits to possess and use air guns may apply for hunting
permit fee.
Sf,CTION 93. REGISTRATION FEE FOR AMMAL-DRAWN VEHICLE- Every owner or operalor
ofanimaldrawn vehicle such as calesa, caretela, caromata, or the like shall register such vehicle with
the City Treasurer. The latter shall issue the conesponding plate number upon payment ofannual fee
of fifty pesos (P50.00), and renewable every year thereaffer on or before the annivenary thergol
SECTION 94. PERMIT TO POSSESS AND CARRY AIR GUNS. No person shall possess and carry
air guns without first securing a permit from the City Mayor tkough the OIfice of public Order and
Safety paying a fee of One Hundred Pesos (P100.00) to the City Treasuer. Such permit shall be
renewable on or before the anniversary date thereof. Failue to renew same on time shall subject the
owner thereofto a surcharge of twenty five p€rcent (25%) of the basic imposed.
CHAPTER 20. COMMUNITY TAX
SECTION 95, IMPOSITION OF TAX- There is hereby imposed the collection of community tax as
enumerated herein.
a. Individuals liable to community tax- Every resident of Madkina, eighteen (18) years ofage
or over. who has been regularly employed on a wage of salary basis for at least thirty (30)
consecutive working days during any calendar year' who engages in business or occupation,
who owns real property with an aggregate assessed valuation of one thousand pesos
(P1,000.00) or more, who is required by law to file an income tax retum shall pay an annual
community tax of five pesos (P5.00) and an annual additional tax of one peso (Pl 00) for
every ons thousand peios (P1,000.00) of income, regardles-s of whethe! fiom business'
exerciseofprofessionorftompropeltywhichinnocaseshallexceedfivethousaldpesos
(P5,000.00).
b. Juridical persons liable to community tax- Every corporation no matter how created or
organized, whether domestic or resident foreign, engaged in or doing business in the
Phllippines with the principal office in Marikina shall pay an annual community tax offive
hundr"d pe.o" (P50b.00) and armual additional tax in accordance with the following
schedule:
l ) On the assessed value of real property owned by the taxpayer: Two Pesos (P2 00)
for every five thousand pesos (P5'000.00);
2) Gross receipts or eamings derived by it from its business during the preceding year-
Two pesos (P2.00) for every five thousaod pesos (P5,000 00)'
Provided. however. that the dividends received by a corporation from another
corporation shall, for the purpose of the additional lax' be considered as part of the
grois receipts or eamings of said corporation: Provided, further that said additional tax
shall oot exceed ten thousand pesos (P10,000 00)'
SECTION 96. PLACE OF PAYMENT- The community tax may be paid to a duly bonded and
Deputized Ba&ngay Treasuer of the barangay where the individual resides or the city Treasurer's
Office.
SECTION 97. nME OF PAYMENT- Liability for the Community Ta\ accrue on the first (t'r) day of
January of each year which shall be paid not later thar the last day of February of each year or
otherwise lose thi benefit of exemption on or before the last day of June, they shall be liable for the
community tax on the day they reach such age when exemption ends. If a person reaches the age of
eighteen (i8) years or loies the benefit of exemption on or before the last day ofJune, they shall be
li;ble for ihe;ommunity tax on the day they reach such age when exemption ends. [f a person reaches
the age ofeighteen (18) years or loses the benefit ofexemption on or b€fore the last ofMarch, he shall
have twenty (20) days to pay the community tax without the penalty.
Persons who come to reside in the Philippines or have reached the age of eighteen (18) yea$
on/or after the first (1") day ofJuly ofany year, or who cease to belong to an exempt class on/or after
the sarne date, shall not be subject to the community tax for that year.
Corporation established or organized on or before the thirtieth (306) day of June sMll pay the
communityta\ for that year, Corporations established or organized on or before the last day of March
shall have twenty (20) days within which to pay the community tax without penalty. Corporations
established or organized on or afier the first (1") day ofJuly shall not be subject to the community tax
for that year.
SECTION 98. COMMLNITY TAX CERTIFICATE- A Community Tax Cenificate shall be issued to
every p€rson or corporation upon payment ofthe community tax.
A community tax certificate may also be issued to any person or corporation not subject to the
community tax upon payment ofone Peso (P1.00).
SECTION 99. DISTRIBUION OF PROCEEDS- The proceeds of the community r&\ actually and
direcdy collected by the City Treasurer shall accrue entirely to the general fund ofthe City. However,
proaeeds of the community tax collected through the Barangay Treasurer shall be divided equally
between the barangay concemed and the City after deducting the cost of printing and distdbution of
the forms and relaled expenses incured by the Bureau oflntemal Revenue.
The City Treasurer shall deputize the Barangay Treasurer to collect the community tax payable
by individual taxpayers in their respective jurisdiction: Provided, however, that said Barangay
Treasurers shall be bonded ia accordance with existing laws.
SECTION 1OO. ADMINI STRATI \'E PROVISIONS
a. When an individual subjecl to the Community tax acknowledges any document before a notary
pubtic, takes an oath of oflce upon election or appointment to any position in the govemment
sewice, receives any license, certificate, or permit ftom any public authority, transacts ollicial
business, or receives any salary or wage from any person or corf,oration, it shall be the duty ofsaid
ollicer, person or corpontion, to require such individual to exhibit his community tax certificate.
b. When any corporation, tkough its authorized officers, subject to the aommunity tax receives any
Iicense, certificate, or permit from any public authority, pays any tax or fee, receives money from
public funds, or transacts any other olficial business, it shall be the duty ofthe public oflicial with
whom such transaction is made or business done, to require such corporation to exhibit the
aommunity iax aertifi cate-
c. The community tax certi{icatc required in the two prec€ding paragraphs shall be the certificate
issued for the current year, except for the period from January until the fifteenth ( t 5t) day of April
ofeach year, in which case, the c€rtificate issued for the prec8ding year shall suflice.
d. Individual taxpayers subjecl to community ta\ may be required by the City Treasurer or his
dsputies to present proof of their actual income, while corporations may b€ required to show their
books and other financial records. This Fovision may only be required when in individual or
juridical person is claiming to p6y less than the maximum amount ofadditional community ta\.
e. Requirements for Business Operators and Administrative Officers of Govemment Oflices. An
Operator of business establishments, as well as administrative offic€rs of national goverrunent
units, including govemment owned or controlled corporations found in the City are required to
submit not later than every fifteenth ( l5') day of May of each year a list of persons under their
employ, stating therein the following:
1) Name and address:
2)
Total salaries, wages and allowances.
3)
Community tax cenificate numb€r, date, place ofissue and amount paid.
Failure to submit the required listing shall subject the operator of business establishments or
Administrative OfIiceN ofgovemment units, as the case may be, for a penalty of Fifty pesos (p50.00)
for every month of delay or Aaction thereof.
f.
Any person- securing community tax certificate shall accomplish and file a prescribed swom
declaration form to be officially govided therefore. For this particular purpose, tire city Treasurer
and deputy collectors of community taxes are hereby authorized to subs;ribe the declaration sheets
filed by taxpayers.
g " . penalty for Delinquency- If the cornrnunity tax is not paid within the time Eescribed above. there
shall b€ added to ihe u;paid amount an interest of twenty-four percenl (24yo) per a\num from the
due date until it is Paid.
CHAPTER 2I. CEIIETF.RY FEES
SECTION r0r. IMPOSITION OF FEES. The following is the Service and Regulatory Fees for Burial
in the Public Cemetery (As per Ordinance No. 20' S.2010)
Material Cost Burial Cemetery Retention
Fee Fee Fee
l. For New Niche
P400.00 P100.00
a. Newly bom baby to lyo P1.100.00 P500.00
(80-l20cm)
b. 2yo to 3yo (l2l-l60cm) Pl,500.00 P400.00 P100.00 P500.00
P400.00 P100.00
c. 4yo to 6yo (161-220cm) P2,000.00 P500.00
00 P10000
d.7yo and above(22lcm & above) P2,500.00 P400 P500.00
2. For Old Niche
P400.00 P100.00
a. All ages P500.00 P500.00
SECTIoN 102. TIME oF PAYMENT. All money received ftom the rental of lo,vaulVniche and
other services must be paid to the city Treasurer upon presentation of order of payment issued by the
city Health office. No loVvault/niche agreement to any cemetery lot/vaulyJiche shall be issued. nor
any cemetery services performed until a receipt showing payment to the City Treasurer of the cost
thereof is exiibited to the city Health oIfice. All money received from the rental of lot/vault/niche and
performance of services shall be placed in the cemetery services, maintenance and improvements
ihereto. The treasurer shall keep an account of all receipts and disbursements of money belonging to
the cemetery.
CHAPTER 22. SECRETARY'S FEES
SECTION f03. IMPOSITIONS OF FEES. There shall be collected the following fees ftom all
persons requesting for a copy ofoffice records and documents from offices ofthe Marikina
goveinment.
a) For every Copy ofAny Official Documents:
..P50.00
b) Certification
SECTION f04. TIME OF PAYMENT. The Secretary's Fee shall be paid to the City Treasurer at the
time the request, written or otherwise, for the issuance of a copy of any city record or document is
made.
-16
CHAPTER 23-BUILDING AND OTHER CONSTRUCTION PERMIT
FEES
SECTION 105.. ADMTNISTRATM PROVISIONS- No person, firm or corporation, including
govemment agency or instrumentality of the govemmcnt shall erect, construct, alter, repair move,
convert or demolish any building or structur€ or cost the same to be done withoul first obtaining a
Building Permit therefore fiom the City Engineer/Building O{Iicial assigned in the place where the
subject building is located or the building works is to be done.
SECTION 106, OCCUPANCY GROUPS. For the pupose offixing the amount offees based on the
use or occupancy of the building/structue, the goup occupency classification shall be the term of
reference.
Occupancy Classified:
l. There are l0 Groups of Occupsncies suMivided into 25 Divisions. The accomp.nying mat.ix
shows the Groupings and Divisions and the cor.esponding uses The final column indicates the Zoning
Classification.
a. Building proposed for construction shall be identified according to their use or the character of its
occupsncy and shall be classified as follows:
A
i. Group Residential Dwellings
Group A Occupaacies shall include:
Division I - Residential Building/Strucrure for exclusive use of single family occugnnts including
school or company stalT housing single (nuclear) family dwellings; chuches or similar places of
worship, ahurch rcclories; community facilities and social centersl pnrks, playgounds, pocka
parks, parkways, promenades and play lots; clubhouses and recreational uses such as golfcourses,
lennis couns, basketball courts, swimming pools and similar uses operated by the govemment or
p
vate individuals as membenhip organizations for the benefit of their memben, families and
guests and not operatcd primarily for gain.
Division 2 - Residential Building for the exclusive use nonJeasing occupants not exceeding l0
pelsons including single-attached or duplex or toEnhouses, each privately owned; school
domitories (on campus); convents and monasteries; military or police banackVdormitories; pre-
schools, elementary and high school, provided that they do not exceed 16 classrooms; outpatient
clinics, family planning clinics, lying-in clinics, diagnostic clinics, medical and clinical
laboratories; branch library and museums; srear/dry cleaning outlets; paty needs and accessodes
(leasing oftables and chairs, etc.)
B
ii. Group Residential, Hotels and Apartments
B
Group occupancies shall be multiple dwelling units including boarding or lodging houses,
hotels, apartment buildings, raw houses, convents, monasteries and other similar building each of
which accommodates morc than l0 persons.
C
iii. Group Education and recrcation
Group C - occupelcies shall be buildings used for school or dayrcare purposes, involving
assemblage for instruction, education, or recreation, and not classified in group I or in Division i
and 2 or Group H Occupancies
D
iv. Group lnstitutional
Croup D - occupancies shall include
6l
Division I - Mental Hospitals, Mental Sanitaria, Jails, Prisons, Reformatories and buildings were
personal liberties of inmates are similarly restrained.
Division 2 - Nurseries fo. full-time care of children under kindergarden age, hospitals, sanitari4
nursing homes with ambulatory patients, and similar building each were accommodating more
than five persons.
Division 3 - Nursing for ambulatory patients, homes for children of kindergarden age or over, each
were accommodating more than 5 persons: provided, that Group D Occupancies shall not include
buildings used only for private or family group dwelling purposes.
v. Group E - Busircss and Mercantile
Croup E Occupancies shall include:
Division I - Gasoline filling and service stations, storage garages and boat storage st uctures where no
work is done except exchange of pans and marntenance requiring no open flame, welding or the
use of higNy flammable liquids.
Division 2 - Wholesale and retail stores, office building, drinking and dining establishments having an
occupant load of l€ss than one hund.ed persons, printing plants, f,olice and fire stations, factories
and workshops using not highly flammable or combustible materials and paint stores without bulk
handlings.
Division 3 - Aircmft hangars ard open pa*ing garages where no repair works is done except
exchange of parts and maintenance requiring no open flame, welding or the use of highly
flammable liquids.
vi.CroupF-lndustrial
Group F - Occupancies shall include: ice plants, power plants, pumping plants, cold storage aDd
creameries, factories and workshops using incombustible and non-explosive materials, ard storage
and sales rooms for incombustible and non-explosive materials.
vii. Group G - Storage and hazardous
Group G- Occupancies shall include:
I
Division Stomge and handling ofhazardous and highly flammable materials
Division 2 - Storage and handling of flammable materials, dry cleaning plants using flammable
liquids; paint stores with bulk handling, paint shops and spray painting rooms.
Division 3 - wood working establishments, planning mills and box factories, shops factories where
loose combustible fibers or dust ale manufacturcd, processed or generated; warehouses where
highly combustible materials is stored.
Division 4 - RepairGarages.
Division 5 - Aircraft repair hangars
viii. Group H - Assembly Other than Group I
H
Group Occupancies shall include:
Division I - Any assembly building with a stage and an occupant load of less than 1,000 in the
building.
Division 2 - Any assembly building without stage and having an occupant load of 300 or more in the
building.
Division 3 - Any assembly building without a stage and having an occupant load of less than 300 in
the building.
Division 4 - Stadia, reviewing statds, amusement park structures not included within group I or in
Division l, 2 and 3 of this Group.
ix. Group I - Assembly Occupant Load 1,000 or more
Group I - occupancies shall be any assembly building with a srage and an occupant load of 1,000
or more in the building.
x.GroupJ-Accessory
Group J - occupancies shall include:
Division I - Agicultural Structures.
Division Private gamges, carports, fences over l.go meters high, tanks, swimming pools and
towers.
Division 3 - Stages, platforms, p€lota, tennis, badminton or basketball courts, tombs, mausolelrms,
niches, aviaries, aquariums, zoo structues, banks and record vaults.
Other sub-grouping or divisions within Group A to J may be determined by the Secretary. Any
o1i9r_ocgupancy not mentioned specifically in this Section, o. about which ihere is any questior\
shall be included in the Group which it most nearly resembles based on the existing or proposei
life and fire hazard.
SECTION 107. EXEMPTIONS - No fees shall be charged on the following applications:
a. Constuctior/addition/renovation/altemtion ofpublic buildings, undertaken by the government.
b. coDstruction/addition/renovation/alteration of government owned tenement houses and other
housing units while the title ofthe lot is still in the name ofthe goverirnent.
c, R€construction of building or structures darnages or destroyed by t,?hoons, fires, earthquakes
or other calamities provided that reconstruction shall not exceed twenty percent (20%) ;f the
original construction cost filed with the City Engineer/Building Offici;l together with the
certificate ofdamage not later than sixty (60) days after the occurrence ofsuch calamity.
d. construction of buildings or structures by civic organizations, charitable institutions to be
donated to the govemment for public use.
e. constructior/additior/Enovatior/alteration/repair of buildings/structure and./or electical
equipment/installations owned by electric cooperatives,
f. Building permit shall not be required for the following minor constructions and r€pairs,
provided these shall not violate any provision ofthe code and this IRR.
fl. MINOR CONSTRUCTION
fl.1.
Sheds, outhouses, greenhouses, children's playhouses, aviaries, poultry houses alld the
like, not exceeding 6.00 sq. meters in total area, provided they are completeiy detached from
any other building and are intended only for the private use ofthe owner.
f.l.2. Addition of open temces or patios resting directly on the ground, not exceeding 20 sq.
meteN in total floor area, exclusively for the private use ofthe owner.
f.1.3. Insrallation of window grill
f.1.4. Garden pools for rhe habitation of water plants and/or aquarium fish not exceeding 500
millimeters in depth and exclusively for private use.
11.5. Garden masonry walls other than party walls not exceeding l.2O meters in height,
footpalhs, residential garden walks and./or ddveways,
f2. REPAIR WORKS
f.2.1. Repair works not affecting or involving any structural member, such as replacement of
deteriorated roofing sheets or liles, gutters, downspouts, fascias, ceilings and_/or iidings.
f.2.2. Repair and./or replacement ofnon-load bearing panition walls.
f.2.3. Repair ald/or replacemenl of any interior portion or a house not involving addition or
alteration.
12.4. Repair and/or replacement work ofdoors and windows. .
f.2.5. Repair and./or replacement work offlooring.
f.2.6. Repair ofperimeter fence and walls.
i2.7. Repair and,/or replacement of plumbing fixtues, fifiings or pipings, such as toilet
bowls, sinks, lavatories, urinals, bidets, pipes, faucets, valves for single detached dwellings
and duplexes.
SECTION I08. SCHEDULE OF FEES FOR ZONING OR LOCATIONAL CLEARANCE
The City Planning OIfice shall issue the Order of Payment for the following fees:
a) APPLICATION/FtLING FEE:
reconsideration..........
a.3 For petitiod request for reclassification ... ... .. ... .. .... .......p450.00
a,4Forfilingcomplaint,exceptthoseinvolvingpauperlitigant............................p30.00
which shall be free of charge
b) PROCESSING FEE:
b.lResidential(singledetachedandduplextype)..................................P1.00/persq.m.
of total floor area
b.2 Commercial establishments including apartments ...........,..................p2.00/per sq.m.
oftotal floor area
b.3 Industial establishments (per sq.m. of total floor area)....................................p3.00
b.4 lnslilutional (schools, hospitals, etc) per sq.m oftotal floor area ........................p1.50
b.5 Memorial Pa.ks, Cemeteries (per sq.m. oftotal floor area) ...............................p0.50
b.6 AgroJndusaial
b.6. t Manufacturing (per sq.m. oftotal land area) ....................,..................p3.00
b.6.2 Non-Manufacturing (p€I sq.m. of total land arca) .................................p1.50
base)
b.7 Telecommunication/ Tower (per sq.m. of total ............p3.00
area)
b.9 Yards utilized for commercial purposes (per sq.m. oftotal land area) ... ......... ... ...p0.90
b.l0 Yards utilized for industrial puposes (p€r sq.m. oftotal land are)...................p150.00
b.ll All types ofrenovation .................. ...5070 ofthe prescribed rate
c. CERTIFICATE FEE - for each certificale ofconformance/non-conformance ..................p100.00
and all other cenification issued.
d. FILING FEE - for building p€rmit, locational clearance
d. I For residcntial, commercial, industrial and other qpes of occupancy
d.l.l PIM
For construction cost up to ...P 200.00
d.1.2 For constuction cost above PIM up to P5M.........................................p 500.00
d.1.3 For constuction cost above P5M up to P10M..,....................................p 700.00
Pl0M
d.2Forallothertypeofapplication..........
200.00
SECTION TO9. SCHEDULE OF BUILDING PERMIT FEES AND OTHER CHARGES
1, Bo.ses of Assessment
a. Chancter ofoccupancy or use ofbuilding/structure
b. Cost of construction
c. Floor Area
d. Height
2. Rega less of the lype oJ corrslructiont the co$ of conslructioh of any building/stuctute for the
puryose of as$essing lhe cofiesponding lee shall be based on lhefolloi'ing table:
TABLE I. ON FIXED COST OF CONSTRUCTION PER SQUARE METER
LOCATION GROUP
All Cities and A.B.C.D.E.F.G.H.I F J
Municipalities P10.000.00 P8.000.00 P6,000.00
3, Conslructiory'Addition/Renoeotion/Alteration of buildings/slructures undet Grcup/s and Sub-
a. Division A-l
@4JN-SOU4BE-UEIEB FEE PER SOUARE METER
i. Original complete construction up to 20.00sq.m. P 2.00
ii. Additional/renovation/alteration up to 20.00 sq.m P 2.40
iii. Above 20.00 sq.m. to 50.00 sq.m. P 3.40
iv. Above 50.00sq.m. to 100 sq.m. P 4.80
v. Above 100.00sq.m. to 150.00 sq.m. P 6.00
vi. Above 150.00 sq.m. P 7 .20
b. Division A-2
AR.EA IN SOUARE METER FEE PER SOUARE METER
i. Original complete construction up to 20.00sq.m. P 3.00
ii. Additional/renovation/alteration up to 20.00 sq.m P 3.40
regardless of floor area of original construction
iii. Above 20.00 sq.m. to 50.00 sq.m. P 5.20
iv. Above 50.00sq.m. to 100 sq.m. P 8.00
v. Above 100.00sq.m. to 150.00 sq.m. P 8-40
c. Division B-l/C-l/E-1,2,3lF-llG-1,2.3,4.5/H-1,2,3,4/l-1 and J-1,2,3
AR.EA IN SOUARE METER FEE PER SOUARE METER
i. up to 5,000 P23.00
ii. Above 5,000 to 6,000 P22.00
iii. Above 6,000 to 7,000 P20.50
iv. Above 7,000 to 8,000 P19.50
v. Above 8,000 to 9,000 P18.00
vi. Above 9,000 to 10,000 P17.00
vii. AboYe 10,000 to 15,000 P16.00
viii. Above 15,000 to 20,000 Pt 5.00
ix. Above 20,000 to 30,000 P14.00
x. Above 30,000 Pt 2.00
NOTE: Computation of the building fee for item 3.c is cumulatiee. The total area is split up into sub-
areas corresponding lo the area brdckel indicaled in the Table above. Each sub-area and the fee
coftesponding to its orea bracket are ,nultiplied together. The buildingfee is the sum of the individual
products as shor4n in the follovr'ing example:
Sample Computotion lor Building Fee for a building having a lloor area of 32,000 sq. m.:
First 5,000sq.m. @23.00 Pl 1,500.00
Next 1,000sq.m. @ 22.00 P 2,200.00
Next 1,000sq.m. @ 20.50 P 2,050.00
Next 1,000sq.m. @ 19.50 P r,950.00
Next 1,000sq.m. @ 18.00 P 1,800.00
Next 1,000sq.m. @ 17.00 P 1,700.00
Next 5,000sq.m. @ 16.00 P 8,000.00
Next 5,000sq.m. @ 15.00 P 7,500.00
Next 10,000sq.m. @ 14.00 P14.000.00
Last 2,000sq.m. @ 12.00 P 2,400.00
Total Building Fee P53.100.00
d. Division C-2lD-l, 2, 3
AREA IN SOUARE METER FEE PER SOUARE METER
P
i. up to 5,000 12.00
P
ii. Above 5,000 to 6,000 11.00
P
iii. Above 6,000 to 7,000 10.20
P
iv. Above 7,000 to 8,000 9.60
P
v. Above 8,000 to 9,000 9.00
P
vi. Above 9,000 to 10,000 8.40
P
vii. Above 10,000 to 15,000 7.20
P
viii. Above 15,000 to 20,000 6.60
P
ix. Above 20,000 to 30,000 6.00
P
x. Above 30,000 5.00
NOTE: Computation of buildinglee in item 3.d follows the exq,nple ofsec,iorl 3.c of this Schedule.
e. Division J-2 Structues shall be asscssed 500/o ofthe rate ofthe principal building ofwhich they are
accessories (Section 3.a to 3.d)
1. ELECTR]CAL FEES
The following schedule shall be used for computing electical fees in residential, institutional,
commercial and industrial stuctues:
a. Total Connected Load (kVA)
FEE
P
i. 5 kVA or less 200.00
ii. Over skvA to 50 kvA P 200.00 plus P20.004(VA
iii. Over 50kvA to 3000 kvA P 1.100.00 plus P10.00/kVA
iv. Over 300kVA to 1,500 kVA P 3,600.00 plus P 5.00,&VA
v. Over l,500kVA to 6,000 kVA P 9,600.00 plus P 2.50n(VA
plus P
vi. Over 6,000 kVA P20,850.00 l.25ftVA
NOTE: Total Cohhected Load qs shown ik the load schedule.
b. Toral Transformerruninterrupted Power Supply (UPs)/Cenerator Capacity (kVA)
P
i. 5 kVA or less 40.00
P 40.00 plus
ii. Over 5kVA to 50 kVA P4.00/kVA
iii. Over 50kVA to 3000 kvA P 22O.OO plus P2.00/kVA
iv. Over 300kVA to 1,500 kVA P 720.00 plus P1.00/kVA
v. Over 1,500kVA to 6,000 kVA P1,920.00 plus P .50/kVA
vi. Over 6,000 kVA P4,170.00 plus P .2slkvA
NOTE: Total Transformer/Uninterrupled Power Supply (U PS)/Generator Capacity shall
include all trunsformer, UPS, generators which are o\ened, installed by the owner/applica t qt
shown in the electrical plans ond specifcations.
c. Pole/Attachment Location Plan Permit
i. Power Supply Pole Location P30.00/pole
ii. Guying Attachmert P30.0o/attachment
This qppliet to deslgnsnn$allation v hh the prcmises
d. MISCELLANEOUS FEES: Electric Meter for union separatior! alteration, reconnection or
relocation and issuance of Wiring Permit
Use or Charrcter of Occuoltrcv @g!9I Wirins Permit Issuence
Residential P15.00
Pl5.0O
CommerciaUlndustrial 00
P60 P36.00
Institutional P30.00
Pl2.0O
e. Formula of Computation ofFees
The Total Electrical fees shall be the sum ofSection 4.a to 4.d ofthis Rule
f
Forfeiture ofFees
If the electrical work or installation if found not in conformity with the minimum safety
requirements ofthe Philippine Electrical Codes and the Electrical Enginecring taw (RA7920), and the
owners fail to perform corrective actions within the reasonable time provided by the Building Official,
the latter and/or their duly authorized representative shall forthwith cancel tle permit and the fees
thereon shall be forfeited.
5. MECIUNICAL ITEES
a. ReItryeration, Ait Cond ioning an<l Mechanical Ve il.ltion:
thereof
i. Refiigeration (cold srorage) per ton or haction P40.00
thereof
ii. lce Plants pcr ton or fiaction P60.00
iii. Packaged,/Centralized Air Conditioning System(upto l0otons) P90.00/ton
tons
iv. Every ton or fraction thereon above 100 P40.00
unit
v. Window Type Air Corditioners, per P60.00
thereof
vi. Mechanical Ventilation, per kw or fraction P40.00
ofblower or fan, or metric equivalent
vii. In a s€ries of ACA.EF systems located in one establishment
the total installed tons ofrefiigeration shall be used as the basis ofcomputation for purposes
ofinstallatiory'inspection fees, and shall not be considered individually
T,'O R EV,qT( IATION P URPOSI.S:
For Commerciamndustrial refiigeration without Ice Making (refer to 5.a.i)
I . I 0 kW per ton, for compressors up to 5 tons capacity
1.00 kW per ton, for compressors abve 5 tons up to 50 tons capacity
0.97 kW per ton, for compressoB above 50 tons capecity
For lce-Making (refer to 5.a.ii)
3.50 kW pcr ton, for compressors up to 50 tons capacity
3.25 kW per ton, for compressoB ahve 5 tons up to 50 tons cspacity
3.00 kW p€r ton, for compressors above 50 lons capacity
For Air Conditioning (refer to 5.a.iii)
0.90 kW per ton, for compressors L2 to 5 tons capacity
0.80 kW per ton, for above 5 up to 50 tons capecity
0.70 kW per ton, for compressors above 50 tons capacity
b. Escalators and Moving Walks, funiculars and the like:
thereof P
i. Escalator and moving walk, per kW or fiaction 10.00
thcreof P
ii. Escalators and moving walks up to 20.00 lineal meten or fraction 20.00
merer P
iii. Every lineal meter or fraction in exc-ess of20.00 lineal 10.00
iv. Funicular, per kW or fraction thereof P 200.00
P
(a) per lineal meter travel 20.00
P
v. Cable car, per kW or fi:action thereof 40.00
P
(a) per lineal meter travel 5.00
c. Elevators, per unit:
P
i. Motor driven dumbwaiters 600.00
ii. Construction elevators for material P2,000.00
iii. Passengers elevator P5,000.00
iv. Freight elevators P5,000.00
v. Car elevalors P5,000.00
d. BoileN, p€r kw:
P
i. Up to 7.5 kW 500.00
P
ii. Above 7.5 kW to 22 kW 700.00
P
iii. Above 22 kw to 37 kw 900.00
iv. Above 37 kw to 52 kw P 1,200.00
vi. Above 67 kW to 74 kW P 1,600.00
P
vii. Every kW or fractior thereofabove 74 kW 5.00
NOTE: (a) Boiler rating shall be computed on the basis of 1.00 sq.m ofheating surface
for one (l) boiler kW.
(b) Stearn from this boiler used to propel any prime-mover is exempted from
Fees.
(c) Steam engines/turbines/etc propelled from geothermal source will use
the same schedule of fees abovc
e. PEssurized water healers, per unil P200.00
f. water, sump and Sewage pumps for commercial/industrial use P 60.00
per kW or fi'action thereof
P
g. Automatic fire sprinkler system, per sprinkler head 4.00
h. Dieseycasoline ICE, Steam, Gas Turbine/Engine, Hydro, Nuclear or Solar generating units ard the
like per kW
P
i. Every kW up to 50 kW 25.00
P
ii. Above 50 kW up to 100 kW 20.00
P
iii. Every kW above l00kW 3.00
P
i. Compressed Air, Vacuum, Commercial, lnstitutional and-/or 20.00
lndustrial gases, per outlet
j. Gas Meter, per unit P 100.00
P
k. Power piping for gas/stear/etc. per lineal meter or fi'actiolt thereof 4.00
or per cu. mcter or fraction the.eof whichever is higher
l. Other Intemal Combustion engines, including cranes, forklifls, loaders, pumps, mixers. compressors
and the like, not registered with the LTO, per kW:
P
i. Up to 50kW 10.00
P
ii. up ro 50 kw to 100 kw 12.00
P
iii. Every above 100 kW or fractior thereof 3.00
P
m. Prcssure Vessels, per cu. meter or fmction thereof 60.00
P
n. Other machinery/equipment for conunercial/lndustriaVlnstitutional 60.00
use not elsewhere specified per kW or fraction thereof
P
o. Pneumatic tubes, Conveyors, Monorails for materials handling and 10.00
addition to existing supply aod/or exhaust duck works and the likes per
lineal meters or fraction thereof
P
p. Weighing Scale Structue, per ton or fi:action thereof 50.00
NOTE: Transfer machine/ equipment locationwithin a building tequires a mechanical permit
and payment offees
6. PLUMBING FEES
a. Installation Fees per Unit, (One (l ) unit is composed of one (1) water closet, two (2) floor
drains, one (l) lavatory, one (l) sink with ordinary trap, three (3) faucets and one (l) shower
head. A panial pafi thereofshall be charged as that ofthe cost ofa whole "[NIT".)
b. Every fixture in excess ofone unit:
i. Each water Closet P7.00
ii. Each Floor Dmin P3.00
iii. Fach Sink P3.00
iv. Each Lavatory P7.00.
v. Each Faucet P2.00
vi. Each Shower Head P2.00
c. Special Plumbing fixtures
i. Each Slop Sink P7.00
ii. Each Urinal P4.00
iii. Each Bath Tub P7.00
iv. Each Grease tlap P7.00
P
v. Each Garage Trap 7.00
P
vi. Each Bidet 4.00
P
vii. Each Dental Cuspidor 4.00
P
viii. Each Cas-Fired Water Heater 4.00
P
ix, Each Drinking Fountain 2.00
P
x. Each Ber or Soda Fountain Sink 4.00
P
xi. Each Laundry Sink 4.00
P
xii. Each Laboratory Sink 4.00
P
xiii. Each fixed-Type Sterilizer 2.00
P
d. Each Water Meter 2.00
P
i. 12 to 25 mm 8.00
ii. Above 25 mm P t0.00
e. Construction ofseptic tank, applicable in all Groups
i. Up to 5.00 cu meters ofdigestion chamber P 24.00
P
ii. Every cu. meter or ftaction thereof io excess of5.00cu. meter 7.00
7. ELECTRONIC FEES
a. Central OIIice switching equipment, remote switching units, concentrators, PABX/PBX's
cordlesVwireless telephone and communication system aod other types of
switching/routing/distribution equipment used for voice, data image text, facsimile, intemet
service, cellular, paging and other types/forms of wired or wireless
communications...,.. ....................P2.40/per port
b. Broadcast station for radio and TV for both commercial and tmining purposes, CATV
headed, transmitting/receiving relay radio and broadcasting communications stations,
communication centers, switching centers, control centers, opemtion and-/or maintenance
centers, call cetrters, cell sites, equipment silos/shelten and other similar location/structures
used for electronics and communication sewices, including those used for navigational aids,
ndar, telemetry, tests ard measuements, global positioning and personneyvehicle location
P1,000.00
c. Automaled teller machi[es, tickAing, vending and olher ty[Es of electronic dispensing
machines, tglephone booths, pay phones, coin changers, location or direction-finding systems,
navigational equipment used for land, aeronautical or maritime applications, photogaphy and
reproduction machine x-ray, scanners, ultra-sound and other apparatuVequipment used for
medical, biomedical, laboratory and testing pu4,os€s and other similar electronic or
electronically controlled apparatus or devices, whether located indoors or
-.......P10.00/unit
d. Electronics and communications outlets used for connection and termination ofvoice, dat4
computer (including work stations, sewices, routers, etc) audio, video or any form of
e. StatiorL/Terminaucontrol point/porvcentral or remote paoclvoullets for security and alarm
systems (including watchman system, burglar alarms, intrusion detection systems, lighting
conbols, monitoring and surveillance system, sensors, detectors, pa*ing management system,
barrier controls, signal lights etc) electronics fire alarm (including earlydetection systems,
smoke delectors elc) sound-reinforcement/background/music/f,aging/ conference systems and
the like, CATV/\4ATV/CCTV and off-air television, electronically controlled conveyance
systems, building automation, management systems and similar t),pes of elechonic or
electronically-controlled installation whether a user terminal is
f. Studios, auditoriums, theaters and similar structures for radio and TV broadcast, recording,
audio/video reproduction/simulation and
similar
g. Antenna towe6/mas1s or other structures for installation of ally electronic and,/or
communications transmissior/reception... .. . .. . . . ... P1,000.00/sl.ucture
h. Electronic or electronically+ontrolled indoor ard outdoor signages and display systems,
includingTvmonitors,multi-mediasignsetc..........................................P50.00/unit
i- Poles and attachment:
i. Per Pole (to be paid by the pole owner)... .. ... ... ... ... ... ... ... ... P20.00
ii. Per attachmen(to be paid by any entity who attaches to
others)
j.Othe.0?esorelectronicorelectronicallytontrolleddevice.....................P50oo/unit
apparatus, equipmont, instrument or units not specifically identified above
8, ACCESSORIES OF THE BUILDING/STRUCTURE FEES
a. All parts of building which are open on two (2) or more sides, such as balconies, terraces,
lanais and the like, shall be charged 50% ofthe rate ofthe principal building ofwhich they are
a part (Section 3.a to 3.d ofthis Schedule)
b. Buildings with a height ofmore than 8.00 meters shall be charged an additional fee oftrveniy
tive centavos (.025) per cu. meter above 8.00 au. meters. The height shall be measured fiom the
ground level up to the botlom ofthe roof slab or the top ofgirts, whichever applies
c. Bank and Records vaults with interior volume up to 20.00 cu. meters... ... ... ... ... ... ... P20.00
d. Swimming Pools, per cu. meter or fraction thereof:
i. Group A Residential. ..... ... ..... ... . .. ...........................P3.00
G
ii. Commercial/lndustrial Groups B, E. F, ..........................P16.00
iii. Sociayrecreational/lnstitutional Groups C, D, H, 1.........................................P24.00
iv. Swimming pools improvised from local indigenous materials such as rocks, stones, and./or
small boulde$ and with plain cement flooring shall be charged 509/0 ofthe above rates.
v. Swimming Pool Shower Roomylocker Rooms:
a) Per unit or fraction thereof P60.00
b) Residential Group A P 6.00
c) Group B, E, F, G P18.00
d) Group C, D, H Pt 2.00
e. Construction offire walls separate from the building:
i. Per sq. meler or fraction thereof P 3.00
ii. Provided, thal the minimum fee shall be P48.00
f. Construction/erection oftowers: including Radio and TV towers, water tank supporting
structures and the like:
User or Character ofOccupancy Self-Suppoaing Trilon (Guyed)
P
i. Single detached dwelling units 500.00 P150.00
ii. Commercial/lndustrial P2,400.00 P240.00
(Group B, E, F, G) up to lo.oometers in height
a) Every meter or fraction in excess of lom P 120.00 P 12.00
iii. Educational/Recreationaylnstitutional Pl,800.00 P120.00
(Groups C, D, H, I) upto lom in height
a) Every meter or fraction in excess of lOm P 120.00 P 12.00
height
g. Storage Silos, up to 10.00 meters in P 2,400.00
lometers P
i. Every meter or fraction thereof in excass of 150.00
ii. silos with platforms or floors shall be charged an additional fee in accordance with Section
3.e ofthis Schedule
h. Construction of Smokestacks and Chimneys for Commerciaulnduslial Use Groups B, E, F
G:
and L
i. Smokestacks, up to 10.00 meters in height, measured from the base P240.00
1 Every meter or fraction thereof in excess of 10 meter P 12.00
P
ii. Chimney up to l0 meters in height measured ftom the base 48.00
P
rEvery meter or fraction thercof in excess of l0 meters 2.00
P
i. Construction of Commercial/Industrial Fixed Ovens, per sq.m. 48.00
or fuaction thereofof interior floor areas
j. Construction of Industrial Kil Fumace, per cu. m. or fraction of volume P 12.00
k. Construction ofreinforced concrete or steel anks or above ground CROUPS A and B up to
2.00 cu. 12.00
P
i. every cu. m. or fraction thereofin excess of2.00 cu. m 12.00
ii. For all other than Croups A and B up to 10 cu. m P 480.00
ii.a every cu. m. or liaction thereofin excess of I0 cu. m. P 24.00
7t
l. Construction of Water and Waste Water Treatment Tanks (including Cistems, Sedimentation
and Chemical Treatment tanks) per cu. m. ofvolume P7.00
m.-Construclion of.einforced concrete or steel tanks for Commercial/lndustrial Use
i. Above ground up to l0 cu. m. P 48.00
i,a. every cu. m. or fractioD thereof in excess of l0 cu.m. P 24.00
ii. Underground up to 20 cu. m P540.00
i.a. every cu. m. or fraction thereofin excess of20 cu,m. P 24.00
n. Pull-outs and Reinstallation of Commercial/lndustdal Steel Tanks:
P
i. Underground per cu. m. or tsaction thereofofexcavation 3.00
P
ii. Saddle or hestle mounted horizontal tanks, per cu. m. or 3.00
fiaction thereof of volume of tank
iii. Reinstallation ofvertical storage tanks shall be the sarne as new constuction fees in
accordance with Section 8.k above
o._Booths, Kiosks, Platforms, Stages and the like per sq. m. or fraction thereofof floor area:
P
i. Construction ofpermanent type 10.00
P
ii. Construction oftemporary lype 5.00
P
iii, Inspection ofknown-down temporary type per ulft 24.00
p. Construction ofbuildings and other accessory stuctures within cemet€ries and memorial
parks:
P
i. Tombs, per sq. m. ofcovered ground areas 5.00
P
ii. Semi-enclosed mausoleums whether canopied or not per sq.m. 5.00
ofbuilt up area
P
iii. Totally enclosed mausoleums, per sq. m. offloor area 12.00
P
iv. Totally enclosed mausoleums p€r sq. m. offloor area 5.00
P
v. Columbarium per sq. m. 18.00
9. ACCESSORY FEES
P
a. Establishmenl of Line and Grade all sides fronting or abutting 24.00
streets, €stcros, rivers and creeks first l0 meters
P
i. Every meter or fraction thereof in excess of 10.00 meters 2.40
P
ii. All other sides every meter or fraction therof 1.20
b. Ground Preparation and Excavation Fee
i.
While the application for Building Permit is still being processed, the
Building Official may issue Ground Preparation and Excavation
Permit (GP&EP) for foundation, subject to the verification,
inspection and review by the Line and Grade Section of the
lnspectiol and Enforcement Division to determine compliance to
line alld grade, setbacks, yardveasements and parking requirements.
Inspection and Verificalion Fee P200.00
Per cu. meters ofexcavation 1.00
Issuance ofGP & EP,
Valid only for thirty (30) days or
superseded upon issuance of
Building Permit P 50.00
Per cu. meter ofexcavation for
P
Foundation with basement 4.00
Excavation other than foundation 3.00
Encroachment of footings or foundation
of buildings/structures to public areas
as permifted, per sq. meter or fraction
encroachment
theleof of footing or foundation P 250.00
c. Fenci[g fe€s:
i.
Made ofmasonry, metal, coflcrete up to
1.80 meters in height,per lineal meter
thereof P
or fiaction 3.00
ii.
In excess of 1.80 meters in height,
thereof P
per lineal meter or fraction 4.00
iii.
Made ofindigenous materials, b8rbed.
meter P
Chicken or hog wires, per linear 2.40
d. sq.meters P
Construction of Pavements, up to 20.00 24.00
e.
In excess of209lo or fraction thereofofpaved
areas intended for commercial/industrial/institutional
us€, such as parking and sidewalk areas,
gasoline station premises, skating rinks, pelota
like P
courts, tennis and basketball couns and the 3.00
f. Use of Streets and Sidewalks, Enclosures and
Occupancy ofSidewalks up to 20.00 sq.meters, per
month P
Calendar 240.00
i.
Every sq.meter or fraction thereof in excess of
merers P
20.00 sq. 12.00
g.
Ercctiol of Scalloldings Occupying Public Areas, per calenda! month.
i. length P
Up to 10.00 meters in 150.00
ii.
Every lineal meter or fuaction thereof in
meters P
excess of 10.00 12.00
h.
Sign Fees:
i.
Erection and anchorage ofdisplay surface, up to 4.00 sq.
arca P
meters ofsignboard t20.00
(a) Every sq.meter or fiaction thereof in
excess of4.00 sq. meters
ii.
Installation Fees, per sq. meter or fraction thereofof
surface P
display 24.00
Type ofSign Display Business Signs Advertising Signs
Neon P36.00 P52.00
Illuminated P24.00 P36.00
Others P 15.00 P2,1.00
Painted-on P 9.60 P18.00
iii.
Annual Renewal Fees, per sq. meterofdisplay surface or fraction thereof:
Trre of Sisn DisDlay Business Sisns Advertisine Sisns
Neon P 36.00, min. fee shall be P 46.00, min fee shall be
P124.00 P200.00
Trn
Illuminated P 18.00, min fee shall be P 38.00, min fe€ shall b€
P72.OO P150.00
Others PI2.00, min. fee shall be P 20.00, min. fee shall be
P40.00 P110.00
Painted-on P 8.00, min. fee shall be P 12.00, min. fee shallbe
P30.00 P100.00
Repai6 Fees
i. Alteration/rcnovatior/improvement of vertical dimensions of buildings/structures in square
meter, such as facades, exterior and interior walls, shall be assessed in accordance with the
ii. Altsration/renovation/improvement on horizontal dimensions ofbuildings/structues, such as
floorings, ceilings, and roofing shall be assessed in accordance with the following mtes: for all
iii. Repairs on all buildingJstructures in all Croups costing more olan P500,000 shall be
charged l7o ofrhe dehiled repair cost (itemized original materials to be replaced with same or
new substitute and labor)
l. Raising of Building/Structurcs Fees:
i.
Ass€ssment offees for mising ofany building/structu.es shall be bases on the new usable
area generated.
ii.
The fees to be charged shall be as prescribed under Sections 3.a. to 3.e. ofthis Schedule,
whichever Group applies.
k.
DemolitioDMovingofBuildingvstructuesFees.
Per sq. meter ofareq or dirnensions involved:
i. P
Building in all Groups per sq. meter floor area 3.00
ii. P
Building Systems/Frames or ponion thercofper vertical 4.00
or horimntal dimensioos, including Fences
iii.
Structures ofup to 10.00 meters in height P800.00
(a) Every meter or ponion thereofin excess of 10.00m P 50.00
iv.
Appendage ofup to 3.00 cu. meter/unil P 50.00
(a) Every cu. meter or portion thereof in excess of3.00 cu. meters P 50.00
v. P
Moving Fee, per sq. m of area ofbuilding/structure to be moved 3.00
10. CERTIFICATES OFUSEOR OCCUPANCY (Table ll.G. l, for fixed costing)
a. Division A-l and A-2 Buildings
i.
Costing up to P150,000 P100.00
ii. Costing more than P150,000.00 up to P400.000.00 P200.00
iii. Costing more than P400,000.00 up to 850,000.00 P400.00
iv. Costing more than P850,000.00 up to P1,200,000.00 P800.00
v. Every million or portion thereof in excess ofP1,200,000.00 P800.00
b.
i.
Costing up to P150,000.00 P200.00
ii. Costing more than PI50,000.00 up to P400,000.00 P400.00
iii.
Costing more than P400,000.00 up to P850,000.00 P800.00
iv.
Costing more than P850,000.00 up to P I ,200,000.00 P1,000.00
1,1
v. Every million or portion thereofin excess ofP1,200.000.00 P1,000.00
c.
Divisions C-I, 2/D-1, 2, 3 Buildings:
P
i. Costing up to PI50,000.00 150.00
P
ii. Costing more than P150,000.00 up to 400,000.00 250.00
P
iii. Costing more than P400,000.00 up to P850,000.00 600.00
P
iv. Costing more than P850,000.00 up to P1,200,000.00 900.00
P
v. Every million or portion thereofin excess of P1,200,000.00 900.00
d.
DivisionJJBuildingvstructures:
P
i. With floor area up to 20.00 sq. meters 50.00
P
ii. With floor area above 20.00 sq. meters up to 500.00 sq. meters 240.00
P
iii. With floor area above 500.00 sq. meters up to 1,000 sq, meters 360.00
P
iv. With floor area above 1,000.00 sq. m. up to 5,000.00 sq. meters 480.00
v. Wilh floor arca above 5,000.00 sq .m. up to 10,000.00 sq. meteis P 1,200.00
vi. with floor area above 10,000.00 sq meters P 2,400.00
e. Division J-2 Structures
i. Garages, caryorts, balconies, terraces, lanais and the like: 50% ofthe rate ofthe principal
building. ofwhich they are accessories.
ii. Aviaries, aquariums, zoo structu€s and the like: same rate as for Section l0.d above.
iii. Towers such as Radio and Tv transmission, cell sites, sig[ (ground or rooftype) and
water tank supporting structures and the like in any location shall be imposed fees as
follows:
ground P
(a) First 10.00 meters ofthe height ofthe 800.00
meters P
(b) Every meter or fraction thereof in excess of 10.00 50.00
P
f. Change in Occupancy, per sq. meter or fractiol thereofofarea affected 5.00
I1. ANNUAL INSPECTION FEES
a Division A-l and A-2
i. Singte detached dwelling units and duplexes are not subject to annual inspections.
ii. Ifthe owner request insp€ctions, the fee for each ofthe services enumerated below is
P120.00
o
Land Use Conformity
Architectual Presentability
structural stability
Sanitary and Health Requirements
r
Fire-ResistiveRequirements
b. Division B-l lD-|,2,3/E-l,2,31F-l I G-1,2,3,4,5l H- l, 2, 3, 4/and I-1, Commercial,
Industrial, lnstitutional buildings and appendages shall be assessed arca as follows:
meters/unit P
i. Appendage ofup to 3.00 cu. 150.00
meters P
ii. Floor area to 100.00 sq. 120.00
meters P
iii. Above 100.00 sq. meters up to 200.00 sq. 240.00
meters P
iv. Above 200.00 sq. meters up to 350.00 sq. 580.00
meters P
v. Above 350.00 sq. meteN up to 500.00 sq. 720.00
meters P
vi. Above 500.00 sq. metcrs up to 750.00 sq. 960.00
meters
vii. Above 750.00 sq. mcters up to 1,000.00 sq. P1,200.00
m.
viii. Every 1,000 sq. m. or its portion in excess of 1,000sq. PI,200.00 ,
4(
c. Division C-1, 2, Amusement Houses, Gymnasia and the like:
i. First class cinematographs or theaters P1,200.00
ii. Second class cinematographs or theaters P 720.00
iii. Third Class cinematographs or theaters P 520.00
iv. Grandstands/Bleachers, Gymnasia and the like P 720.00
d. Annual plumbing inspection fees (each plumbing unit) P 60.00
e. Electrical lnsp€ction Fees:
i. A onetime electrical inspection fee equivalent to l0o% ofrotar electrical permit Fees shall be
chalges to cover all inspection trips during construction.
ii. Annual inspection fees are the same as in Seclion 4.e
f. Anlual Mechanical Inspectiol Fees:
i. Refrigeration and Ice Plant, per ton:
P
(a) up to 100 tons capacity 25.00
P
(b) Above 100 tons up to 150 tons 20.00
P
(c) Above 150 tons up ro 300 tons r 5.00
P
(d) Above 300 tons up to 500 tons 10.00
P
(e) Every ton or fraction thereofabove 500 tons 5.00
ii. Air Conditioning Systems:
P
(a) Window type air conditioners, p€r unit 40.00
iii. Packaged or centralized air conditioning systems:
P
(a) First 100 tons, p€r ton 25.00
P
(b) Above 100 tons up to 150 tons 20.00
P
(c) Every ton or fraction thereof above 150 tons 8.00
iv. Mechanical ventilation, per unit, per kW:
P
(a) Up to I kW 10.00
P
(b) Above lkW to 7.5 kW 50.00
P
(c) Every kW above 7.5 kW 20.00
v, Escalators and Moving Walks; Funiculars and the like:
(a) Escalators and Moving walks per unit P 120.00
P
(b) Funiculars, per kW or Faction thereof 50.00
P
(c) Per lineal meter or fraction thercofoft.avel 10.00
P
(d) Cable Car, per kW or fraction thereof 25.00
P
(e) Per lineal meter oftravel 2.00
vi. Elevators, per unit:
elevator p
(a) Passengers 500.00
elevators p
(b) Freight 400.00
dumbwaiters p
(c) Motor ddve 50.00
materials p
(d) Consrucdon elevators for
4O0.OO
elevatoN p
(e) Car
5O0.OO
p
(0 Every landing above first 5 landings for all the above elevators 50.00
vii. Boilers, per unit:
(a) Up to 7.5 kW P 400.00
(b) 7.5 kW up to 22 kW P 550.00
(c) 22 kW up to 37 kW P 600.00
(d) 37 kW up to 52 kW P 650.00
(e) 52 kW up to 67 kW P 800.00
(0 67 kW up to 74 kW P 900.00
P
(g) Every kW or fraction thereofabove 74 kW 4.00
P
viii. Pressurized Water Hearers- per unil 120.00
P
iI. Automatic Fire Extinguishers, per sprinkler head 2.00
I
Water, Sump and Sewerage pumps for buildingvstructures
for commercial/industrial purposes, per kW
P
(a) Up to 5kW 55.00
P
(b) Above 5kW up to lokw 90.00
P
(c) Every kW or fiaction thereof above 1okW 2.00
ri. Diesel / gasoline Intemal Combustion, Engine, Gas Turbine/Engine, Hydro, Nuclear or
Solar Generating Units and the like: per kW
kW P
(a) Per kW, up to 50 15.00
kW P
(b) Above 50 kW up to 100 10.00
l00kw P
(c) Every kw or fraction thereof above 2.40
P
xii.Compressedair,vacuum,commercial/institutionavindustrial 10.00
gases, per outlet
P
xiii. Power piping for gas, stearrl/etc. per lineal meter or 2.00
fraction thereof, whichever is higher
xiv. Other Intemal Combustion Engines, including Cranes, Forklifts, Loaders, Mixers,
Compressors and the like:
(a) Per unit, up to l0 kW P 100.00
P
(b) Every kW above l0 kW 3.00
xv. Other machineries and/or equipment for commercial/industrial/institutional use not
elsewhere specified, per unit:
kW P
(a) up to % 8.00
(b) Above %kwupto I kW P 23.00
(c) Above I kW up to 3 kW P 39.00
kW P
(d) Above 3 kW up to 5 55.00
kW P
(e) Above 5 kW up to l0 80.00
thereof P
(f) Every kW above l0 kW or fraction 4.00
thereof
xvi. Prcssuie vessels, per cu. meter or fiaction P 400.00
materials P
handling, per lineal meter or fiaction thereof
thereof
xviii. Weighing Scale Structure, per ton or fraction P 30.00
unit
xir. Tesling/Calibration of pressure gauge, per P 24.00
(a) Each Gas Meter, tested, proved and sealed per gas meter P 30.00
xx. Every mechanical ride inspection, etc., used in amusement P 30.00
centers offaiN such as ferris wheel and the like, per unit
g. Annual electronics inspection fees shall be the same as the fees in Section 7 ofthis Schedule
r2. CERTIFTCATIONS
a. Certified True Copy ofBuilding Permit P 50.00
b. Certified True Copy ofUse/Occupancy P 50.00
c. Issuance ofCertificate of Damage P 50.00
d. Certified True Copy ofCertificate ofDamage P 50.00
e. Certified True Copy ofelectrical Certificate P 50.00
f. Issuance ofCertificate ofGas Meter Installation P 50.00
g. Certified True Copy of Certificate ofOperation P 50.00
h. Other Cenification P 50.00
NOTE: The SpeciJications ofthe Gqs Meter shall be:
Manufacturer
SerialNumber
Gas Type
Meter C lassification /Model
Maximum Allowable Operating Pressure-psi (kPA)
Hub Size - mm (inch)
Capacity m3tu (ft3/hr)
SECTION 110. IMPOSITION OF SURCHARGE/PENALTY- without prejudice to the provisions of
the preceding section, the City Engineer/Building OIficial is hereby authorized to impose a penalty or
sucharge in the following cases in such amount and in the manner as hereunder fixed and determined:
a) For constucting, installing, repairing or causing any change in the use or occupancy of any
building or part thereof or appurtenance thereto without any permit, there shall be imposed a
surcharge oftwenty five percent (25%) ofthe building permit fee.
When the work in building or structure is started during the pendency of the final action or
pending approval by the Municipal Engineer/Building Olficial of the application for the building
permit, the amount ofthe surcharye shall be according to the following:
2)Constructionoffoundation(includingpiledrivingandlayingofreinforcingbars...,..............25yo
3) Construction ofsuperstructures up to 2 meters above established grade. . . ... ... .. ... ... .. .......,....50o/"
4) Construction ofsuperstructures above 2 meters above established grade.... ... .. ... ... .. ...........100%
rrr.
SECTION APPLICABILITY OF THE NATIONAL BUILDING CODE. (P.D. 1096). The
provisions of the National Building Code, including the provisions on the rares of fees and harges,
and./or as amended by this ordinance, shall apply to the issuance ofpermits being issued pusuant to the
provisions of said Code. The enforcement of said Code shall now be lodged with the City govemment
pursuant to the pertinent provisions ofthe Local Govemment Code of 1991 and ofthis Ordinance.
CHAPTER 24. PROCESSING FEES FOR SUBDIVISION ANI)
CONDOMINIUM PROJECTS/ACTIVITIES
SECTION ll2. IMPOSITION OF FEES. Owners or operators of housing suMivisions and
condominiums shall pay the following fees to the city treasurer based on the order of payment issued
by the city planning office or his duly authorized representative in accordance with the following
schedule:
I. Z)NING/ LOCATIONAL CLEARANCE
A. Single residential structure attached or detached
l. P 100,000 and b€low P 200.00
2. Over P100,000 to P200.000 P 400.00
3. Over P200-000 P 500 plus
l/10 of 1% excess ofP200
l. P500,000 and below P1,000.00
2. Over P500.000 to 2M P1,500.00
3. Over 2M P2,500.00
plusl/10 of l70 ofcost in excess of2M regardless ofdoors
C. Dormitories
l. P2M and below P2,s00.00
2. Over P2M P2,000.00
plusl/10 of I % ofcost in excess of2M regardless ofthe number ofdoors
D. tnstitutional (Project cost ofwhich is)
l. Below P2M P2.000.00
2. Over P2M P2.000.00
plusl /10 of lolo ofcost in excess OF 2M
E.- Commercial, tndustrial and Agolndustrial Project cost which is:
P100,000
l. Below P1,000.00
P5OO,O00
2. Over PlOo,OOolo P1,500.00
PlM
3. Over P500,000 to P2,000.00
P2M
4. Over PtM to P3,000.00
OverP2M
P5,000.00
5.
plusl/10 of l% ofcost in excess OF 2M
F. Sp€cial Uses / Special Projects
(Gasoline Station, cell sites, slaughler house, treatment plant ecl)
l. Below P2M P5.000.00
2. Over P2M P5,000.00
plusl/10 of l% ofcost in excess of2M
ozly)
G. Alteration / Expansion (afected area/cost same as original?
II SUBDMSION AND CONDOMINIUM PROJECTS (under P.D' 957)
A. Approval of SuMivision Plan (including town houses)
P
l. Preliminary Approval and Location Clearance (PALC) 250.00/ha. or a
Fraction thereof
Subdivision Development Plan (PSDP) P1,0004u. regadless of
density
Inspection Fee P2,000/ha. regardless of
Density
2. Final Approval & Development Permit
- Additional Fee on Floor Area ofhouses and P2./sq.m.
building sold with lot
Fe€
- Insp€ction P1,000.00/ha regardless
(Not applicably for projects already for (PLAC application) ofdensity
3. Alteration ofPlan (affected areas only) Same as Final Approval &
Development Permit
4. Certificate ofRegistration Processing Fee P2,000.00
P
5. License to s€ll (per saleable lot) 150.00
P
- Additional fee on Floor Area ofhouses & building l0/sq.m.
Sold with lot Insp€ction Fee P1,000/ha. regardless of density
6. Certifi cate of Completion
P
- Certificate Fee 150
- Processing Fee P 2,000/has. regardless ofdensity
P
7. Extension of time to develop 350.00
Jnspection Fee (affected/unfinished arcas only) P1,000/ha. regardless of density
B. Approval of Condominium Project
Final Approval and Development Permit
P
l. Processing Fee 5.00/sq. m.
a. Land Area P200/floor
P
b. No. of Floors 4.00/sq.m.
c. Building Areas P12.0o/sq.m.
2. Ahetution Plan (affected arcqs only) same as Fi[al Approval
& Development Permit
4. Certificate of Registration (Processing Fee) P2.000.00
5. License to Sell
P
a. Resideriial (saleable areas) 12.00/sq.m.
P
b. Commercial (saleable areas) 25.00/sq.m.
6. Extension of Time to Develop
a. Processing Fee P 350.00
b. Inspection Fee (alIected/unfinished areas only) P 12.00/sq.m. ofGFA
7. Certifi cate of Completion
a. Certificate Fee P 150.00
b. Processing Fee P 12.00/sq.m. ofGFA
C. Project under BP 220
Cl. SuMivision
t. Preliminary Approval and Locational Cleamnce
P
a. Socialized Housing 75.00/ha
P
b. Economic Housing 150.00/ha
Insryction Fee
P
a. Socialized Housing 200.00/ha
P
b. Economic Housing 500.00,4n
2. Final Approval and Development Permit
Processing Fee
P
a. Socialized Housing 500.00/ha
b. Economic Housing P1,000.00/ha
Inspection Fee
P
a- Socialized Housing 200.00,4n
P
b. Economic Housing 500.00,4u
(Prcjecl already inspectedfor PALC application mqy nol be charged insryction)
3. Alteration of Plan (affected areas only)- szlr,lle as Final Appoval & Development Permit
P
5. Cenifi cate of Registration
Application Fee
P
a. Socialized Housing 350.00
P
b. Economic Housing 500.00
6. Licenses to Sell (per soleable lol)
P
a. Socialized Housing 20.004ot
P
b. Economic Housing 50.00/lot
(qdditionol lee on lloor arca of houses,/building sold wilh lot) .
Inspection Fee
4d'
P
a. Socialized Housing 200.00/ha
P
b. Economic Housing 500.00/ha
7. Extension of Time to Develop
Filling Fee
P
& Socialized Housirg 350.00
P
b. Economic Housing 350.00
Inspection Fee
P
a. Socialized Housing 200.00.rha
P
b. Economic Housing 500.00/ha
8. Certificate of Completion
Ce ilicsle Fee
P
a. Socialized Housing 150.00
P
b. Economic Housing 150.00
Processing Fee
P
a. Socialized Housing 200.00,fta
P
b. Economic Housing 500.00/ha
9. Occupancy Permit
Ihspection Fee (saleable Jloor area ofthe housing u it)
P
a. Socialized Housing 5.00/sq. m.
P
b. Economic Housing 5.00/sq. m.
C2. Condominium
1. Preliminary Approval & Locational Clearance P 500.00
2. Final Approval & Development Permit
P
a. Total Land Area 5.00/sq. m.
b. Number of Floor P 100.00/floor
P
c. Building tuea 2.00/sq. m. ofGFA
3. Alteration Plao (aJftcted areos only) - san'te as Final Approval & Development Permit
P
4. Certificate of Registration s00.00
5. License to Sell P 5.00/sq. m.
6. Extension of Time to Develop P 350.00
t e"
Inspection Fee (FA x P2 x % ofremaining development cost P 2.00sq. m. or,"r"abrc
7. Certifi cate of Completion
a. Cedificate Fee P 150.00
b. Processing Fee P 3.00/sq. m. ofGFA
D. Approval of Industdal/Commercial Subdivision
P
l. Preliminary Approval and Locational Clearalce 300.00/ha
la, Inspection Fee P 1 ,000/ha Egrdtcs or tearion
2. Final Approval & Development Permit P5,000nra Gssdrcs of raarion
2a. Inspection Fee P1.000,48 aeuatrs of loation
3. Alteration ofPlan (afected areas only) - same as Final Approval & Development Permit
ofRegistration
4. Cedificate P2,000.00
.re
8l
5. Licens€ to sell P2.00/sq. m. ortnc una ara
5a. Inspection Fee P I ,000/ha rceuarcs or roario
P
6. Extension ofTime to Develop 350.00
6a. lnspection Fee (affected/unfinished areas only) P I ,000.00/ha
7. Certifi cate of Completion
P
7b. Commercial 500,4la rcgrotsorl@slio
E. Approval ofFarm Lot SuMivision
P
l. Preliminary Approval & Locational Cleamnce 200.00/ha
l, P
Iospection Fee 500.00
2. Final Approval & Development Permit P I ,000.00/ha
P
2a. Inspection Fee 500.00,&a
(Prcjects already inspectedfor PALC qPplication mdy not be chqrged inspectionfee)
3. Alteration Plar (alPcted arcas only) - same as Final Approval & Developmenl Permit
4. Certifi cate of Registation P2,000.00
P
5. License to Sell 500.004ot
5a. Inspection Fee P1,000.00/lot
P
6, Extension of Time to Develop 350.00
6a. lnspection Fee (affected/unfinished areas only) Pl,000.00/ha
7. Certifi cate of Completion
P
7a. Certificate Fee 150.00
7b. Processing Fee P1,000.00,ta
F. Approval of Memorial Parldcemetery Project/Columbarium
l. Preliminary Approval & Locational Clearance
P
a. Memorial Projects 500.00fta
P
b. Cemeteries 200.00/ha
c. Columbarium P2,500.00/ha
Ihspection Fee
a. Memorial Projects P1,000.00/ha
P
b. Cemeteries 500.00/ha
P
c. Columbadum 12.00/sq. m. ofCFA
2. Final Approval & Development Permit
P
a. Memorial Projects 2.00/sq. m.
P
b. Cemeteries 1.00/sq. m.
P
c. Columbarium 200.00 floor
lhspection Fee
(Projects already inspected may not be charged inspection fee)
a. Memorial Projects P l ,000.00/ha
P
b. Cemeteries 500.00/ha
P
c. Columbarium 12.00/sq. m. ofGFA
3. Alteration Fee - same as Final Approval & Deyelopment Permit
ofRegistration
4. Cenificatc P2,000.00
5. License to Sell
a. Memorial Projects P 50.00/2.5 sq. m.
5al. Apaltment TYPe P 20.00/unit
b. Cemeteries P 20.00/tomb
c. Columbarium P 50.00/vault
InsDection Fee
a. Memorial Projects P1.000.00,&a
P
b. Cemeteries 500.00/ha
P
c. Columbarium 350.00
6. Extension of Time 1o Develop
Insoection Fee fulfecte unfinished areas onlv)
a. Memorial Projects P1,000.00/ha
P
b. Cemeteries 500.00/ha
c. Columbarium P l2lsq. n of thc Enaiiins cFA
P
7. Cenificate ofCompletion (Certificate Fee) 150.00
Processihg Fee
a. Memorial Projects Pr,000.00.&a
P
b. Cemeteries 500.00/ha
P
c. Columbarium 4.00/s.s. ofGFA
G. Ofier Transactions / Cedification
A. Application / Request for:
P
l. Advenisement Approval 500.00
2. Cancellation / Reduction of Performance Bond P2.000.00
3. Lifting ofSuspended License to Sell P2.000.00
P
4. Exemptiol from Cease & Desist Order 150.00
5. Clearance of Mortgage P1,000.00
6. Lifting ofcease Desist Order P2.000.00
7. Change ofName / Owncrship P1,000.00
8. Voluntary Cancellation ofCR/LS P1.000.00
9. Revalidatio&/Renewal of Permit (Condominium) Pl,000.00
50o of assessed current processittg
B. Other Cenifications
l. Certifications P
Zoning 500.00/ha
P
2. Certification ofTown Plan /Zoning Ordinance Approval 150.00
Sales P
3. Certification ofNew Rights / 150.00
(/orrn) P
4. Certification ofRegisration 150.00
Sell(/o,'rn) P
5. License to 150.00
Tax P
6. Certificate ofcreditable withholding 150.00
(moximum of5 lots per ce irtcarc)
7. Others to include:
P
a" Availability to records/public request 200.00
b. Cenificate ofno records on file P 200.00
P
c. Certificale of with or without CR/LS 200.00
d. Cenified Xerox copy ofdocuments (report size)
8l
+ document of5 pages or less P 30.00
every additional page P 3.00
e. Photocopy of documents P 2.00
a. Dealers / Brokers 500.00
b. Salesmen / Agent P 200.00
[. Homeowners Associations
l. Resistration of HOA
Examination / Registration
la. Articles of IncorPoration P 650.00
I b. By-Laws P 6s0.00
lc. Books P 200.00
2. Amendments
P
2a. Articles of Incorporation 500.00
P
2b. By-Laws 500.00
Applicaliohfot CNLS vith DP issued by LGUs sholl be chorged insryctioh fee
P
3. Dissolutio[ of Homeowners Association 500.00
P
4. Certilication ofNew Set ofOfficers 350.00
P
5. Other Certifications (lnspection Fee CMP Projects) 150.00
J. Legal Fees
a. Filine Fee P1,000.00
b. Additional Fee for Claims (for refund. damaqes. attomeY's fees etc)
P
l, not more than P20,000.00 r20.00
P
2. more than P20.000 but less than P80,000 400.00
P
3. P80,000 or more but less than P100,000 600.00
4. P100,000 or more but less than Pl50,000 P1,000.00
P
5. for each P1,000 in excess ofP150.000 5.00
c. Petition for Review P2,000.00
d. Pauper litieant are exempt from pa)rynents ofleqal fees:
l. Those whose gross income not more than P6,000/mo and residing within M.M.
2. Those whos€ goss income is not morc than P4,000/mo and residing Outside M.M
3. Those who do not own a real property
e. Government agencies and its instrumentalities are exempted from paying legal fees
f. Local Govemment & Govemment owned or controlled operations with or without lndependence
chaflers are not exempted paying legal fees.
K. UPLC Legal ResearchFee (5026 discount for students)
P
al. Photocopy (Mapr: Subd./Condo. Plan: Presentation size) 100.00
P
P
in excess ofspages 5.00each
P
P
additional fee for rush job 50.00
a4. Electonic File Use Mops availoble) P10,000.00
P
a5 . Certified True Copy - Mry (Land Use Plon) 100.00
b. Sales ofForms. Publications. etc.
P
b I . Proforma - Articles of llcorporation and By-Laws 150.0 n0
b2. Books ard other HLURB Publications
8.1
b2a. CLUP Guidelines:
P
I
Volume Demography 120.00
P
Volume
Social Sector 380.00
P
III
Volume Economic Sector 380.00
P
IV
Volume Infiasfucture & Utilities Sector 250.00
P
V
Volume Land Use 300.00
P
VI
Votume Local Administration 100.00
P
VII
Volume Mapping 250.00
P
Volume VIII Repon writing 50.00
P
Ix
volume Plan, Review, Adoption & Approval Process 230.00
P
X
Volume ModelZoning Ordinance 150.00
P
200.00
b2b. PD 957
P
b3b. BP 220 200.00
P
b4b. Plaming Strategically Guidelines 200.00
SECTION 113. APPLICATION AND CERTIFICATION. Applicants for locational clearance for
conforming project or activity shall submit their applicant to the zoning official. After due verificatior
and inspeclion conducted by the said o{Iicial or his duly authorized representatives, a certificate
therefori, shall be issued stating, among others, that the subject property, business, buildings,
renovations, expansions arc in conformity with the existing zoning classification ofthe City.
SECTION ll4. IMPOSITION OF FEES. The fees imposed in this Chapter shall be paid to the City
Treasurer before the permit to develop land, constuct, renovate and expand' in Marikina is issued'
CHAPTER 25. EXCAVATION PERMIT FEES
(ROADS AND WATERWORKS)
SECTION l15. IMPOSITION OF FEES. Fees and charges shall be collected from all applicants who
shall make, or cause to be made, any excavation within the City.
a.) processing Fee:
a[. Poles and Hous€s connections P100.00
a2. All other excavations P200.00
b.) Excavation Permit Fee:
bl. For 50 lineal m. or less but not over the maximum widlh P200.00
oftrench of0.50m
P
b2. Over and above 50 lircal meters 20.00/1.m.
P
b3. Over aod above 0.50 meter trench width 20.00/sq. m.
P
M. For installation ofwooden/concrete utility pole 50.00/pole
c.) outdoor Cable Lines lnstallation Permit Fees These apply to new, repair/change of lines which
have not previously been paid for before the adoption ofthis Ordinance'
cl. Existing Power Lines exempted
P
c2. New Pow€r Lines P 5.00/m
c3. Communication Line Per cable 5.00/m
d.) Other equipment and APparatus
St'tem
dl. each transformer uP to I kva kva P 2.00
d2. Every fiaction thereofin excess of I kva up to 2,000 1.00
d3. Each transformer above 2,000 kva P P2, 000.00
d4. Every fraction thereof in excess of2,000 kva 2.00
*Conmunicotion
SYstem
dl. Each Public Phone P1,000.00
d2. Outside (Plant Cable Network) Cabinet P2.000.00
e.) Deposit for restoration work per sq. m. or fraction thereof
Streets
Corcrcte Pavements fee per sq. m. of fi:action thereof
el. 12" thickness P4,300.40/sq.m.
e2. l0" thickness P3,585.40/sq.m.
e3. 8" thickness P2,868.31/sq.m.
e4. 6" thickness P2,151.23lsq.m.
P
e5. Asphalt Paved 300.00
P
e6. Macadam-surfaced street 200.00
P
e7. Concrete Sidewalk 702.00/sq.m.
P
e8. Concrete curb and gutter 544.64lsq.m.
fl.) Restoration works and other consequential responsibilities or obligations over excavatioos after the
completion ofthe underground works shall be done by the contractor/implementing agency. For individual
connection, rcstoration shall be done by the City Engineer.
f2.) A cash deposit and/or performance bond for restoration cost of the project undertaken by the
implementing agency (such as PLDT, MWSS, etc.) based on the schedule of restoration rates of the City
Govemment shall be made refundable one month after the expiration of one year period. For
restomtion works to be undertaken by contract, the contractor shall post a guaranty bond equivalent to the
computed restoration cost. A certified True Xerox Copy ofthe guaranty bond posted to the implem€nting
agency is acceptable.
B.) for individual connections, a cash payment for restomtion works shall be made to the City
Government.
SECTION 116. MAINTENANCE DEPOSIT. The Utility Company / [.A. shall maintain for a period of
one (l) year from date of acceptance the restored excavation ponion of the right of way. It shall deposit to
the LCU the equivalent amount based on the following schedule of rate which shall be utilized by the
concemcd agency in case of failue ofthe utility company/I.A. contmctor to repair the damaged portion of
the road right-of-way. This maiotenance deposit shall be refunded one (l) month after the expiration of
one (l) year period.
a. Concrete Pavement Fee per square meter or a fraction thereof
a1. 12" thickness P1,720.96lsq. m.
10" thickness P1,290.74lsq. m.
a3. 8" thickness P1,003.90/sq. m.
P
a4. 6" thickness 860.50/sq. m.
P
b. Asphalt 175.00/sq. m.
P
c. Concrete Curb and Guner 217.85/sq. m.
P
d. Concrete Sidewalk (with red cement) 280.80/sq. m.
la. restoration works and other consequential responsibilities or obligations over excavations after
the completion of the underground works shall be done by the contractor/implementing agency.
For individual connection, restoration shall be done by the City Engineer.
lb. A cash deposit and/or performance bond for restoration cost of the project undertaken by the
implementing agency (such as PLDT, MWSS, etc.) based on the schedule ofrestoration rates ofthe
City Govemment shall be made refundable one month after the expilation of one year
period, for restoration works to be undertaken by contract, the contractor shall post a guaranty bond
equivalent to the computed restomtion cost. A certified true Xerox copy of the guaranty bond
posted to the implementing agency is acceptable.
lc. for individual connections, a cash payment for restoration works shall b€ made to the City
Govemment.
SECTION 117. FILING OF APPLTCATION. Application for permit to undertake excavations shall be
filed with the City engineer. The permit shall be released within ten (10) working days afier submission of
all rcquirements.
SECTION 1f8, CONDITIONS FOR PERMIT. The permit to undertake excavations shallcontain, among
others, such other conditions as may be necsssary to ensure public safety and convenience. All such
excavations shall be in accordance with the excavation and installation plans approved by the City
Engineer.
SECTION ll9. EXERCISE OF SUPERVISION. All excavation works shall be under the supervision of
the City Engineer to ensure compliance with the installation plans and other conditions in the permit.
SECTION 120. EXCAVATION AFFECTING ADJOINING PROPERTIES.
a) TEMPORARY SUPPORT OF ADJOINING PROPERTY. The person causing any excavation
to be made shall provide such sheet piling and bracing as may be necessary to prevent materials or
structures ofadjoiniog propeny from caving in before permanent support shall have been provided
for the sides ofan excavation.
b) PERMANENT SUPPORT OF ADJOINING PROPERTY. Whenever provisions are made for
the permanent support ofthe sides ofan excavation, the pe6on causing such excavation to be made
shall constuct an appropriate retaining wall which shall be canied to a height sufficient to retain
the soil ofthe adjoining area.
c) ENTRANCE TO ADJOTNING PREMISES. For the purpose ofproviding temporary support to
adjoining premises, the person causing an excavation to be made shall get the consent ofthe owner
if
of the adjoining premises to enter said premises and construct the temporary support. However,
such consenl and entlallce are not granted, the owner ofadjoining premises shall be responsible for
providing the necessary support, as the case may be, to his premises at his own expense, and for
that pwpose, he shall be given authority to enter the premises where the excavation is to be made.
SECTION 12T. EXCAVATION AFFECTING ADJOININC STRUCTURES.
a) EXCAVATION MORE THAN FOUR (4) FEET DEEP. \trtrenever an excavation is caried to
the depth of more than four (4) f€et below the curb, the person causing the excavation to be made
shall seek consent to enter the premises of adjoining stuctures at all times. If granted the consent
of the owner adjoining sauctures to enter, he shall, at his own expense, preserve and protect from
damage all existing stuctules, the safety of which may be affected by that part of the excavation
which extends morc than four (4) feet below the curb line. He shall suppoi such suuctue by
prop€r foundation. If the owner's consent to enter is not granted to the person causing the
excavation to be made, it shall be the duty of the owner not granting the consent to make and
provide the necessary foundation, and when necessary for that purprose, such owner shall be given
authority to enter the premises where such excavation is to be made.
b) EXCAVATION FOUR (4) FEET OR LESS DEPTH. The person causing excavations shall
preserve the safety of the structues which may be affected by the excavation and protect them
from injury and support them by proper foundation (except as otherwise provided io excavations
morc than four (4) feet deep): and when necessary for that purpose, the owner of the sffuctures
shall be given the authority to enter the premises where such excavation is to b made.
SECTION I22. APPROPRIATE MARKERS AND GUARDS.
a) The excavations shall be provided with appropriate markers and safety to travelling vehicles and
p€destrians. Such markers and safety guards shall carry the identity of the person or agency
undertaking thc excavation.
b) In the event ofdeath, injury and/or damages caused by the non-completion ofsuch works and,/or
failue ofthe one undertaking work to adopt the required precautionary measures for the p.otection
ofthe general public or violation ofany of the terms or conditions ofthe permit, the excavator with
permit shall assume all liabilities of such death, injury or damage arising there from. For &is
purpose, the excavation with permit shall purchase insuradce covemge to answer for third party
liability.
SECTION 123. INSERTION PROHIBITED. All excavations passing thrcugh canals and insertions
tkough &ainage or sewerage pipes are strictly prohibited.
SECTION 124. PRMTE ROADS, PASSAGEWAYS AND SIDEWALKS. The City Engineer or his
authorized representative shall have the authority to inspect all diggings and excavations being undertaken
on all private roads, passageways and sidewalks and to require that rcstoration ofthe excavated area meets
the standard specifications prescribed by the City.
SECTION r25. TIME OF PAYMENT AND SURCHARCE FOR LATE PAYMENT. The fees imposed
in this article shall be paid to the City Treasurer before the permit to dig or to excavate is issued. Such
permit is valid when the official receipt covering payment of the prescribed fees is attached thereto. A
surcharge of twe y (20olo) percent plus two (27o) interest per month ofthe processing and excavation fees
imposed in this adicle shall be collected from any person or entity which commenced to dig or excavation,
before the permit was issued. Provided, Further, that when the excavation work is started with due notice
to the City Govemment, and after the lapse of ten ( I 0) working days from the date of filing and acceptance
ofapplication for Excavation Peimit, rlo surcharge or penalty shall be imposed.
SECTION 126. ADMINISTRATM FINES. Administrative sanctions not exceeding ten thousand
(P10,000.00) p€sos shall be imposed on the following cases:
L Excavating without excavarion permit
2. Non-compliance with the work stoppage
3. Failure to post or display the Excavation Permit in a conspicuous place in the project site
4. Failure to instalyroad high way safety construction devices
5. failure to install road signs and billboards.
SECTION 127. DETERMINATION OF AMOUNT OF FINES. The following shall be used as basis for
determining the gravity ofthe offense:
1. Light Violation
a. Failue to post or display the excavation permit.
b. Failure to replace the busted street lights within 24 houN upon notice
c. Failure to remove/dispose ofcut branches, leaves and scraps
2. Less Grqve Violation
a. failure to install road/highway safety construction devices.
b. failure to install road signs and billboards.
c. failure to remove debrivwasle materials on the sidewalks and thoroughfares after
the completion ofwork.
d. Failue to remove obstruction of stump or butt within 2 hours upon notice.
e. failure to correct existing leaning poles, utility and guy poles, (grounding cables,
guy anchors) to its plumb line within 30 days upon notice.
f. failure to correct primarily, secondary neutral and service line according to the
minimum vertical clearance from top ofthe shoulder or sidewalk when installed along the
side ofthe highway or street in highly urbanized areas, within 30 days upon notice
3. Grave Violalion
a. Diggings without an excavation permit
b. Non-compliance with the work stoppage order for excavating without an excavation permit.
,dr
c. Non-compliance with the work stoppage order for failure to comply with any ofthe condition
set-forth in the permit.
d. failue to restorc the paveme to its original condition.
e. failue to remove constuction barackvqualters after completion of the work.
SECTION I28. SCHEDULE OF FINES.
(;RAVIa (;tt
VIOLATION I-IGHI' LISS Vt,]
P
Minimum 500.00 P1.000.00 P 2,s00.00
Medium P1,000.00 P2.500.00 P 5,000.00
Maximum P1,500.00 P5.000.00 P10,000.00
The above fines shall be imposed as follows:
l. Minimum Fine - for failure to comply with the te.ms ofthe first notice.
2. Medium Fine - for failure to comply with the terms of the second notice.
3. Maximum Fine for failure to comply with the terms ofthe third notice.
SECTION 129. SURCHARGES FOR LATE PAYMENT. Without prejudice to the provisions of the
preceding sections, the LGUS are hereby aulhorized to impose pelralty for surcharge equivalent to fifty
(5070) of the excavation Permit for commencing. The diggings or excavation prior to the issuance of the
Excavation Permit.
Provided, further, that when the explanation work is started to due notice and advise and address to
the LCUS and after the lapse of eight (8) days from the date of filing and acceptance of the Application
pcrmit, no surcharge or penahy shall be imposed.
SECTION 130. ESCALATION CLAUSE. Should there be any increase in the cost of labor and/or
materials, including the increase in the cost of operarion and maintenance equipment, upon the
recommendation of the City Engineer and subsequent approval of the City Mayor, a corresponding
increase shall be adjusted in the restoration costs listed herein but not to exceed fifty percent (5002) ofthe
SECTION f3f. REVOCATION OF PERMITS. Permits issued under this Chapter may be revoked or
cancelled in cases ofemergency, when public interest so demands or non-coOmpliance with the conditions
of the permits.
SECTION 132. PENAITIES. Any person violaling any of the provisioN of this Anicle shall upon
convictions, be punished by a fine ofnot less than one thousand pesos (P1,000.00) but not more than six
(6) months imprisonment or both at the discretion of the coun. ln case of a corporation, partlership or
association, the president, manager or the person-in-charge ofth€ proj€ct shall be liable therefore.
CHAPTER 26. SANITARY INSPECTION AND HEALTH
CERTIFICATE FEES
f3.
SECTION SANITARY PERMIT FEE. Every Owner/Operator of business entity, Industrial,
Commercial, lnstitutional, Recreational, Accessories, Buildings or Houses for Rent and all business
specified in Chapter III of Marikina Sanitation Code shall secure a Sanitary Permit to Operate fiom the
City Health Omce in accordance with the existing national and local rules and regulations. A service
charge of Three Hundred (P300.00) Pesos is paid annually for all tlpes of business. (as per Ordinance
No. 08, S. 2008)
SECTION 134. SANITARY INSPECTION FEES. Every owner/operator of business, Industrial,
Commercial, Institutioml. Recreational, Agricultural establishments, Accessories, Building or Houses
"ti
for RenvLease and all business entities securing Sanitary Permit to Operate from the City Health
Office, for the pupose of supervision and enforcement of existing rules and regulations on Heahh,
sanitation and safety ofthe Public. Upon payment to the city Treasurer of an annual fee in accordance
with the following schedule:
a) Financial instifutions such as banks, pawnshops, insurance companies, finance and other
i[vestrnent companies dealers in securities and foreign exchange dealen
Every branch
b) Gasoline service and filling slations... ...... ...................P375.00
c) Private hospitals
d) Medical clinics and dental and animal hospitals... ... .......... .......................P225.00
e) Dwellings and other spaces fol lease or rent:
Hotel, motels, apartels, pension inns, drive inns:
With 150 or more
With 50 to 99
With 25 to 49
Apanments, per door "" " " -- -P 30-00
Dormitories, lodging or boarding houses with accommodation for:
40ormoreboardersorIodgers........,....... ....... P375.00
15 to 39 boarders or lodgels.... . ... .....P22500
less than 15 boarden and 1odgers............... . ....P150 00
Institutions of
c) Media Facilities.. .... . .' " P150'00
h) Telegraph,teletype, cable and wireless communication companies" "" -- P15000
Telephone, electric and powel companies
D
Mainoflice........... " P30000
oftice.. '' - P150'00
Every branch
i) Administration, display oflices, and/or offices ofprofessionals "" ' ' " P7500
P150.00
l) Lending investors.........
m) All other business industrial, commercial ag cultural establishments not specifically
mentioned above:
m,.... 'P 30000
less than 25 sq.
5osqm........ " P 400 00
25 sqm. or more but less than
50 sqm. or more but less than 50sqm..... .. " -P 50000
l00sqm.ormorebutlessthan5osqm...... .' P 600 00
200sqm.ormorebutlessthan50sqm...... .' " P 700 00
500 sqm. or more but less lhan 50sqm ..
l000sqm.ormorebutlessthan50sqm..... " " P 90000
" " Pl'20000
1500 sqm. or more but less than 50sqm....
i000 o. .or. but less than 50sqm.. . " Pl'50000
3000 sqm. and
n) Manufacturers, producers, foundry shops, laboratories, privately-owned markets' shopping
taipupus, *a walehouses........" ' "" """ P 60000
t
te "n ,t Jp ola "c he is i", .esu nc ah
s
a ,s
b
t ohe wa lit ne grs ,
a
c lleo vlis se
u sm ts a, dsa iu ana baths, massage "c linics' o .p Pe r 6a 0to 0r s
0of
p) Other amusement place not mentioned
^c
q) Public eating places, such as restauant, refreshment parlor, carinderia, etc.
Publiceatingplaceswith50ormorepe.sonnel......................... .... ...........P 600.00
Publiceatingplaceswithlessthan50p€rsonnel.....................................P 400.00
r) Establishments offering services such as welding, vulcanizing, printing,
publishing, tailoring, barbeiing, and other similar services.......'.......-.-..-..-.....P 350.00
u) Retailersandothereslablishmentsnotincludedintheabove............-..-.-..-....P 100.00
ln case where a single person, partnership or corporation conducts or op€rates two or more
businesses on one place or establishments, the sanitary inspection permit fee shall be imposed on the
business with the highest rate.
v) Occupancy sanitary permit fees shall be imposed on newly constructed building/dwelling
houses, as follows:
l)
2)
3)
I. HEALTH SERVICES
Ia. Laboratory Examination
i. Urinalysis P 50.00
ii. Fecalysis P 50.00
iii.
Occult Blood P100.00
iv.
Drug Tesring P200.00
v.
Complete Blood Count P100.00
vi.
Platelet Count P100.00
vii. Hemoglobin/Hematocrit P 50.00
viii. Clotting/BleedingTime P 50.00
ix.
Pregnancy Test P100.00
x. Gmm Slaining P 50.00
xi.
Semen Aralysis P100.00
xii.
Hepatitis B Screening P175.00
xiii.
Rapid Plasma Reagin P150.00
xiv.
Prothrombin Time P200.00
xv.
Electro Cardio Grarn P120.00
xvi.
Fasting Blood Sugar P100.00
xvii.
Blood Urea Nitrogen P100.00
xviii.
Creatinine P100.00
xix.
Cholesterol P100.00
xx.
Triglycerides P100.00
xxi.
Blood Uric Acid P100.00
xxii.
High Density LipoProlein Pt00.00
xxiii.
Low Density Lipoprotein P100.00
rxiv.
SGPT/ALT P100.00
xxv.
SCOT/ALT P100.00
xxvi. Health Certificate Card P 50.00
xxvii. HealthCertificateDuplicate P 50.00
xxviii. Drug Testing Duplicate P 50.00
xxix. HbAlc Test P500.00 (new)
lb. Radiologic Procedures
Bl.HEAD
l.
Skull (adult) AP-L Views P250.00
2. Skull (Pediatrics) AP-L Views P250.00
9l
3. Skull (Towne's view only) P100.00
4. Facial Bones (water's view) P250.00
5. Mastoids (3views) P400.00
6. Paranasal Sinuses (3views) P350.00
7. Nasal Bone (2views) P200.00
8. Orbit (2views) P300.00
9. Zygoma (submento-venico view) P300.00
I 0. Temporo-Mandibular Joints P350.00
I 1. Maxilla/Mandible P350.00
82, NECK
l.
Cervical Spine/Soft Tissue (2views) P300.00
2. Cervical Spine (4views AP-L-O's) P400.00
3. Foreign Body (2views) P2s0.00
83. CHEST
l.
Chest (Adult) PA view P150.00
2. Chesr (Adult) PA-L view P280.00
3. Chest (Adult) Lat. View P200.00
4. Chest (Adult) Apiorordoric o, @.. Down vE* P100.00
5. Chest (Pediatrics) AP-L views P200.00
6. Thoracic fub Cage P200.00
84. ABDOMEN
l. View
AMominal (Adult) AP P200.00
Supine
2. AMomen (Adult) Upright & P300.00
vi.s
3. AMomen (Adult) t.'c6r & Dccubitus P300.00
Views
4. AMomen (Pediatrics) AP P150.00
t.s
5. Abdomen (pediatrics) or supirc P300.00
(lview)
6. KUB ^P-r,/updchr P250.00
85. OTHER SPINE/SKELETAL SYSTEM
l.
Cervico-Thoraic Spine (2views) P300.00
2. Thoracic Spine (2views) P300.00
3. Thoraco- Lumbar Spine (2views) P300.00
4. Lumbo-Sacral Spine (2views) P300.00
5. Lumbo-Sacral Spine (4views AP-L-O's) P600.00
6. Lumbo-Sacral Spine & Pelvis (2views) P300.00
7. Pelvis/Sacro-iliac Joints (1view) P200.00
8. Clavicle AP view P150.00
9. Shoulder Joints (lview) P150.00
10. Shoulder Joints (2views) P250.00
I l. Anr/'Humerus" (2views) P200.00
12. Elbow (2views) P200.00
13. Forearm,f'Radius & Ulna" (2views) P200.00
14. Waist (2views) P200.00
15. Hand (2views) P200.00
16. Hip Joint (2views) P200.00
I 7. ThigM'Femur" (2views) P200.00
18. Knee Joint (2views) P200.00
19. Legl"Tibia & Fibula" (2views) P200.00
20. Ankle Joint (2views) P200.00
21. Foot (2views) P200.00
II. BURIAL, TRANSFER, ENTRANCE EXHUMATION FEES
dO
(A)Burid
Al. Private P500.00
42. Public P400.00
(B) Transfer
Bl. Local to Local P300.00
R2- Local to Abroad P700.00
(C) Entrance
Cl. From Abroad P800.00
C2. From other LGU's P300.00
(D) Exhumation
Dl. Private Cemeteries P500.00
D2. Public Cemeteries P300.00
D3. With Special Permit P300.00
(E) Reburial
El. P vate Cemeteries P300.00
E2. Public Cemeteries P300.00
(F) Cremation P300.00
III.
DENTAL SERVICES
t. Oral Prophylaxis P 50.00
2. Pemanent Filing P100.00
3. TemPorary Filing P 50.00
4. Extraction P100.00
5. Sealalt P 50.00
6. Fluoride P 50.00
7. Denhl x-Ray P150.00
8. Gum Treatment P 50.00
tV.
OTHER SERVICES
l.
Pre-MariageCounseling P150.00
2. Blood TYPing P 50.00
3. Medical Certificate
a. Absent from work P 50.00
b. Athletes P s0.00
c. Driver's License P 50.00
4. Social Security System (SSS) Claims P100.00
(Sickness Notifi catioD,/Disability)
5. AntiRabies InjectioD
a. Intra-dermal route per site (succeeding dose) P300.00
b. Intm-muscular route (succeeding dose) P500.00
c. Acetic Acid Wash P 50.00
ULTRASOUND PRICELIST (As per Ordinance No 156, S.2008)
Pelvic (OB-GYNE) P100.00
Transvaginal (TVS) P400.00
Biophysical Profile Scoring (BPS) P400.00
P300.00
Prostate
Kidneys (Right and Left) P300_00
KUB (Kidneys and UrinarY Bladder P500.00
KUB Prostate / Pelvic P700.00
Spleen)
One Organ (Liver, Gallbladder, Pancreas, P300.00
(HBT)
Hepato-Biliary Tree P400.00
Pancreas
Hepato-Biliary Tree and P500.00
Upp€r AMomen (includes Liver, Gall Bladder, Paocreas, Spleen) P500.00
Abdomen
Whole P800.00
Pelvic
Whole AMomen + Prcstate / P950.00
SECTION 135. HEALTH CERTIFICATE FEE. All persons employed in business establishment
engaged in food, eltertainment, and personal services are required to undergo regular medical and
phlsical examination given by govemment hospitals, medical clinics, and those private hospilals and
m;dical clinics that maybe accredited for the purpose. Based on the favorable results of the medical
and health examinalion and upon payment of an annual fee of One Hundred Pesos (P100 00) to the
city Treasurer, the applicant shall be issued a chonologically numbered and serialized health
ce;iIicate. The City Heilth office shall keep a file copy ofthe medical and physical examination.
CHAPTER 27. POLICE CLEARANCE FEES
"SECTION 136. POLTCE CLEARANCE FEES. The following police clearance fees shall be
collected for each issuance thereoi
A) CLEARANCE FEES
l. For employment, scholarship, study grant for other purposes not herein specified P 75 00
2. For firearms permit application.... P240 00
3. Name . ". "" P 7500
For Change
4. For Passport and Visa Application........ "." " "P14000
5. For application ofFilipino Citizenship.. ... ". " P50000
6. Certiication that the document is a certified true copy..... ................. " P 1500
B) SERVICE FEES. In addition to the above fees, the following service charges shall be collected:
l.
2.
3.
C) RENEWAL. Any renewal of police clearance certificate shall be charged the sarne rate as
above, except those rcnewed within a year upon request ofthe party whom the same was issued
which shall be charged fifty percent (50%) ofthe regular rate.
D) EXEMPTION. The fee shall not be collected from officials and employees of the local and
national govemment whose request are related to official business.
SECTION 137. PAYI4ENT OF FEES. The fees shall paid to the coty Treasurer or hi duly authorized
deputies upon issuance of an order of payment made after the application or police clearance was
presented.
SECTIoN t38. DISTRIBUTION OF COLLECTION. Fees collected by the office of the City
Treasurer under this Chapter shall be distributed as follows:
a. Service fees shall go to the Philippine National police-Ma kina City.
b. All other Fees collected per this Chapter shall accrue to the Ceneral Fund of the
City."
CHAPTER 28. CIVIL REGISTRY FEXS
SECTION f39, IMPOSITION OF FEES. Fees shall be collected from all the applica s for the
issuance of civil registry documents.
FEES
a) BIRTH CERTIFICATE
l.
Registation of Birth (On time) P100.00
2. Registration of Binh (Late Registration)
2a. After 30 days up to One (l) year P200.00
2b. Two (2) yeals up to Four (4) years P400.00
2c. Five (5) years and above P400.00
3. Processing Fee (Out ofTown Registration) P500.00
4. Issuance ofCertified CoPY P150.00
b) MARRIAGE CERTIFICATE
L
Registration of Malriage (On Time)
la. Registration Fee P100.00
1b. Solemnization Fee P150.00
2. Registration of Marriage (Late Registration)
2a. Late Registmtion Fee P200.00
2b. Solemnization Fee P150.00
3. Issuance ofCerified Copy P150.00
c) DEATH CERTIFICATE
l.
Registration of Death (On Time)
la. Registration Fee P100.00
2. Registration of Death (Late RegistEtion)
2a. Late Registntion Fee P200.00
3. Issuance ofCenified Copy P150.00
d) COURT DECREES (Annulment. Adoption. Etc.)
l.
Registralion Fees
I a. Adoption P1,000.00
lb. Annulment of Mariage P1,000.00
lc. Legal Separation P1,000.00
I d. Divorce Pl,000.00
le. Emancipation of Minor P1,000.00
i
I Decision of Acknowledgment of Natual Children P1,000.00
19. Decision on Patemity Filiations Pl,000.00
t h. Guardianship Pl,000.00
li. Aliases P1,000.00
lj . Naturalizalion P1,000.00
lk. Election of Philippine Citizenship P1,000.00
2. Issuance ofCertified Copy
2a. Certification Fee (One Set) P500.00
e) SPECIAL LAWS
l.
Republic Act 9048
1a. Change of Name P3,000.00
lb. Correction ofEntry PI,000.00
lc. Certified CopY (P€l set) PI50.00
2. Republic Act 9255
2a. Affidavit to us€ tho Father's Sumame P300.00
2b. Certified Copy (per set) P150.00
3.
Legitimation
2a. Processing fee P250.00
2b. veriflcation P50.00
2c. Certified Copy (p€r set) P150.00
4. Acknowledgement of Patemity P150.00
4a. Cedified Copy (per set) P150.00
APPLICATION OP MARRIAGE LICENSE
l. Form
Btank Application P50.00
2. Application for Marriage License P10000
License
3. Issuance ofManiage P300 00
ConsenUAdvise
4. Cenificatior of Parental P100.00
5. Certification Copy ofMarriage License with attachment (set) PI5000
g) OTHER CML REGISTRY SERVICES
(NSO)
l.
Endorsemert ofDocuments to National Statistics Office P150.00
Office
2. Early Endorsement of Documents to National Statistics P 150.00
(SECPA)
3. Issuance ofCivil Registry Documents on Security Paper P150.00
4. Supplemenlal Report P150.00
SECTION 140. TIME OF PAYMENT. The fees shall be paid to the City Treasurer, upon order of
payment issued by the City Civit Registrdr, before the release ofthe document
SECTION l4l. EXEMPTION. The herein prescribed fees shall not b€ collected on
certification/certified copies of documents fol official use at the request of a court or govemment
oIfice.
CHAPTER 29. MAYOR'S PERMIT FEES FOR SIGNS.
SIGNBOARDS AND ADVERTISEMENTS
SECTION I42. DIRECTIONAL SICN/BILBOARDS (MINI), ADVERTISING WAITING SHEDS,
ADVERTISING BILLBOARDS, COMMUNITY BILLBOARDS AUTHORIZED FOR ELASE. ThC
City Government of Marikina hereby authorizes the lease of selected billboards, waiting sheds, and
advertising billboads to commercial, business, industrial. educational and other establishments and
institution operating within and outside Marikina City at the rates prescribed hereunder:
a) Directioml Signs/Billboards (mini)
Mini-Directional Signs (1.20m x 0.30m) P7,500.o0/panel per year
b) waiting Sheds
Illuminated Panel (1.00m x 1.50m) P5,000.0o/panel for 6mos
Overhead (.90m x 3.00m) P5,000.00/panel for 6mos
c) Community Billboards (Single Face) 2.40m x2.40m P5.000.0o/month
d) Advenising Billboards four palel (3.70m x 3.70m) P7,500.00/paneVmo.
e) Advertising Billboads (Big Single Face)4.80m x 4.80mP10,0000.oo/month
f) Advertisements by means ofplacards, per square meter or fmction thereoi .P13.50
c) Advertisements for business or profession by means of slides in moviehouses or theaters
payable by owners ofmoviehouses , theateN, annually..............P150 00
h) Advertisements for business or profession by means oOf film exhibition payable by owners
In addition to the fees provided under items l) and 2) ofthis section, for the use ofelectric
neon lights in billboards, pr square meter or fraction thereoi...... -.. -..........P15.00
i)
Mass display of signs Tax per quarter
signs...
From 751 to 1,000 display ......P1,050.00
signs...
For more than 1,000 display .. P2,250 00
j)
Advertisements by means ofvehicles, ballons, kites, etc.
Per day or fraction thereof... ... ... ... ... ...... . ... ... ..... .. .... .P 60.00
k) Advertisements by means of promotional sales (house to house), p€r day per
SECTION 143. TIME OF PA1'I\4ENT. The annual fee imposed in this Chapter shall be paid to the
City Treasuer b€fore the advenisement, sign, signboard or billboad is displayed or distributed or at
such other times as may be determined by regulation and renewable on or before January twenty (20)
of each year.
SECTION 144. REQUIREMENTS. Any p€rson desiring to display signs, signboards, billboards, or
advertisement shall file an application with the Business Permits and License office on the required
form together with the approved sign permit issued by the City Engineer.
CHAPTER 30. FIRE INSPECTION FEE
SECTION 145, IMPOSITION OF FEES. Any person, natural or juridical who uses or occupies any
building or structure or who shall keep or store at his place of business or any place in Marikina, or
transport or convey over the streeG of Marikina any flammable, explosive, or highly combustible
materials, shall first secure a permit from City Fire Marshal in coordination wilh the City Engineer and
Chief of City Tmnsportation Management and Development Office (CTMDO), and pay the
corresponding annual fees thereofas follows:
Authoritv Havine Jurisdiction:
l. Construclion. lnslallalion & Sloragc City Engineer in coordiration with
the City Fire Ma$hal
2. Transportatior/Conveyance CTMDO in coordination with the City
Fire Marshal
a) For the us€ or occupancy ofbuildings, structues, facilities, or their premises including the
installation offire prolection and fire safety equipments:
l) Assembly buildings such as leisure's, theaters, auditoriums, cockpits, grand-stands, boxing
spons complexes, and
arcnas, conventions halls, concen halls, race tracks, the
2) Educationayinstitutional buildings such as schools, universities, hospitals, nursery and
kinderganen school, day care centers, civic centers, and the like... .. P200.00
3)lndustrial/commercial buildings or establishments, retailers/wholesalers, importers, exporters,
manufacturers,producers,assemblers,distillers,and compounder,
4) Eateries........ .. P150.00,2
5) Amusement places, such as night clubs, sauna and bath houses, pub houses' disco beer
houses. bar, cocktail, lourges etc .. .... .. ... ... P300.00
6) Service contractors 75.00
7) Lesso.s of real property, per unit, and hotels, pension inns, motels, boarding houses, per
unit/chamber/room... 75.00
8) Offices of professionals.......... ......... P 75.00
b) Storage Occupancies
l) Lumberyards... .... P300.00
2) Warchouse (highly combustible materials).... . P225.00
3) Warehouse (low combustible materials) .. ... .. ... P150.00
4) Parking gamge..... P150.00
5) Cotd Storage....... P225.00
6) Grains and foods. . P150.00
c) Processing ofbuildings Plans
l) Residential.......... P 75.00
2) Commercial........ P150.00
3) Industrial........... P150.00
d) For stomge handling and/or use/installation and conveyance of combustible materials, flammable
liquids and gases.
d.l For Storage offlammable liquidvliquefied Petoleum Gas and other compressed gas:
l)over20to50gals.ofwatercapacily................ P 60'09
3) ove! l0O ro 200 8als. of water capacity......... P10009
4iover200to300gals.ofwatercapacity............. P12009
5) over 300 to 500 gals. ofwater capacity Pl60'00
6) For every additional 100 gals. of water capacity in excass of 500 gals'60 00
d.2 For Storage ofCombustible Solids
l)20kgtol00kg P 30.00
2) over 100 kg to 400 kg P 45.00
3) over 400 kg to 2,000 kg Pl12.00
4) over 2,000 kg to 4,000 kg P224.00
5) over 4,000 kg to 20,000 kg P333.00
6) over 20,000 kg P450.00
d.3 For Installation of Flammable Liquids, LPG and Compressed Gas Systems
capacity
a. Gases exceeding 454 liters water P300 00
for every additional l00 liters or fiaction in excess of 454 litersP 75'00
tanks
b. Flammable liquids in above ground & underground P500'00
d.4 For Transportation and/or conveyance of flammable and/or combustible materials'
explosive by means ofmotor or othq means oftransportation
load
d.4.1 For every cargo truckvother vehicle with a P500 00
capacity not exceeding 500 gal. of flammable liquids
For every additional 100 gallons P50.00
load
d.4.2 For every cargo trucks/other vehicle with a P300 00
capacity ofnot exceeding 500kg ofexplosives and'/or
combustible materials including Hazardous Materials.
,ar€
For every additional 100kg P50.00
SECTIoN 146. TIME OF PAYMENT. The fees imposed in this Article shall be paid to the City
Treasurer within thirty (30) days after the inspection has been conducted for the purpose of securing a
permit.
SECTION 147. ADMINISTRATM PROVISIONS. The City Fire Malshal, in coordination with the
City Engineer, shall have the supervision over the location and manner of storing and transporting
flammable, explosive, and combustible materials, and installing gas system or cooking appliances in
Madkin4 subject to the rules and regulations on fire prevention and protection. If ir hisjudgment, the
location or manner of $oring such materials, and the installation of the gas system or cooking
appliances arc imFoper and would serve as fire hazards, he shall issue an order to the
owner/administrator of the building so that appropriate measules can be undertaken with respect to
proper storage and care within twenty four (24) hours from receipt ofthe order.
a. No permit shall be issued for the Stomge and Conveyance and handling of Flammable
liquids, explosives, gun powder and other similar Hazardous Materials without first securing a
Permit/Clearance from the Ofrce of the City Fire Marshal and other Govemment agencies
concemed, havingjurisdiction with regards to handling and conveyance ofsaid materials.
b. Any building or structure which is declarcd by the City Engineer/City Fire Marshal as a
fire hazard to adjoining establishments shall be removed or renovated in accordance with the
applicable rules and regulations within thirty (30) days from receipt of the order fiom the
City Engineer or City Fire. Marshal, for buildings, whose assessed value does not exceed five
thousand pesos (P5,000.00). for buildings whose assessed value exceed in the above value the
order shall b€ carried out within sixty (60) days.
c. Unless otherwise provided by this Code and olher existing ordinances the inspection shall be
conducted annually before the granting ofthe permit therefore.
CHAPTER 3I. PUBLIC MARKET RENTALS AND FEES
SECTION 148. APPLICATION. There is hereby imposed on every person who desires to occupy a
space and/or stall in the Marikina Public Market's market rental fees.
SECTION 149, RINTAL FEES. Monthly rental fees shall be collected from stallholderc effective
upon signing ofthe Contract ofLease according to the following rater per square meter per month.
I. FISH
RATES FoR THE WET ST]CTION
SECTION
AREA FRONT FRONT STALL INSIDE CORNI.]It
CORNER
1.1 2,313.43 2,960.10
1.1 2,3t4.35 3,580.96
1.1 2,277.00 3,9t6.44
1.2 1,958.37 3,051.18
1.2 2,368.08 3,691.93
1.2 2,369.44 4,007.52
2.865.37 4.849.09
1,.2
1.4 3.857.24 2,096.05 3_851.23
1.4 5,124.61
II. CHICKTN
SECTION RATES IOR THf, Wf,T SE("TION
AREA FRONT FRONT STAT,L INSIDE CORNER
CORNER
d
l.l
2,003.76
2.550.21
1.2
1,.2t 2,534.75 3,195.39
l.2l 2,094.8.1 2,641.32
1.4 2,231.46 2,777.94
t.4 2,700.07 3,055.73
3,361.30
1.4
1.7 2,003.76
t.7 2,318.29
t.7 2,424.55
III. Mf,AT
SECTION NEW RATES
AREA FRONT CORNER FRONT STALL INSIDE CORNER
1.4
t.4 1,867.14
2,003.76 2,459.16
1.4
t.4 2,424.55 2,810.26
l.,l
1.5 3,5s2.12 2,094.84 2,231.46
1.5 4,298.06 2,231.46 2,700.07
2,534.75
1.5
TV. VEGETABLE SECTION
4 4,053.06 2.9t4.56 3,233.34
'l ol-) 1l
.1 4,904.20 3,4 t5.50
,1 3,526.62
4 4,133.19
V. GROCERY SECTION
) 1nt nn
1 1,912.68
4 2,314.34 2,545.17
.l 2.231.46 2,97 5.28
,1.5 3,005.64 2.094.84 2,459.16
4.5 2,378.88 2,534.75 2.97 5.58
VI. FOOD
SECTION NT]W RATES
AREA FRONT CORNER FRONT STALI, INSIDE CORNf,R STALL
6 5,146.02 3,59'1 .66 3.870.90
6 6.225.31 3,005.64 4,683.03
6 3,636.82 5,t46.02
VII. FRUIT SECTION
,l ,r,053.06 3,415.50
4 4.904.20 4,131.99
IiATES FoR THE I)RY G(X)DS ANI) SPECIAL STAI,I,
I.
FIRST NEW RATES
FLOOR
AREA FRONT BASIC FRONT STAI,I, INSIDI
CORNER STALL CORNER
I
2,20E.19 t,472.24 t,88t.27 r,75E.81
,1 3.394.46 2,290.24 2,901.66
I 1,0 r4.13
2.20E.r9
7.1 2,6 t3.33
8.875 5,0t8.48
IO 8.486.18
l0 5,52t.13
12.92 6.124.99
Il.
SECoND NEW IIATES
FLOOR
AREA FRONT BASIC INSIDE
CORNER STALL CORNER
3.6 1.408.28
4.35 1.401.88 t,'101.67
4.45 1,436.16 I,740.80
t.936.39
4.95
1.995.07
5.1
2,218.05
5.61
2,347.t5
2,581.86
IJ
SECONDARY
NfW Rl.TES
SPf,CIAL
STALLS
AREA INSIDE INSIDE OUTSIDE OUTSIDE
CORNER STALL CORNER STALL
5.61 2.060.86
5.6 r 2,t28.99
5.94 2,182.i0
2,204.52
6.09 2.311.r5 2.231.20
6.27 2.3 79.46 2,303.32
8.91 3,7 t',l .89
3,552.t2
9.15 1.819.67 3,611.32
9.42 3.932.31 3.717.89
SECTION 150. SPECIAL STALLS. All special stalls except the regular, front, inside comer, and
fiont comer stalls shall be subject of an award to those who can best offer with appropliate nature of
business. Sp€cial stalls shall be re-subdivided with measurement as follows:
Stalls -
a. Primary Sp€cial those ftonting M. Cruz Street
SS-7)
(SS-l to 3m x 4m
Stalls -
b. Second Special those fronting the first alley parallel to M. Cruz
SS-21)
(SS-8 to 2m x3m
Stall -
c. Filst Floor those fionting W. Paz
(2stalls with an arca of 72m2)
Fronting M. Cruz aisle (with an area of24.5m2)
Fronting Kap. Venciong (wirh an areaof3g.olirr)
d. Third Floor Special Stall - with an area of647.475m2
Roorns -
e. Stock 3 rooms located undemeath the stairs at the first
floor and I room located at the 2nd Floor ofthe
dry goods section /
/ii,
l0l
SPECIAL STALLS NEW RATES
Pawnshoo P13.388.76
Amusement at 3'd Floor P91,204.39
Restaurant fronting W. Paz P48,575.52
Hardware fronting Kap. Venciong P16.579.04
Restaurant fronting W. Paz P49,183.20
STOREROOMS NEW RATES
W. Paz Entrance P1,472.30
M. Cruz entrance P1,592.61
Venciong Street Pt,705.32
2nd Floor P6,748.02
SECTION 15I. DUE DATE OF PAYMENT OF RENTAL. Rental fees shall be paid on or before
thirtieth (30n) day of rhe morth. Rental fees paid after the said date shall be subject to payment of
twenty five percent (25%) sucharge.
SECTION 152. MANNER OF AWARDING. Awarding and assigning of stalls to applicants shall be
done by drawing of lots.
SECTION f53. GOODWILL MONEY. The goodwill money oftwenty Thousand Pesos (P20,000 00)
shall be paid immediately upon receipt of the award and signing of the contract of lease. lt shall be
collectedonce from the applicant and is not reimbursable. tfthere will be a transfer of rights within the
effectivity ofthe first thr;; (3) year contract such transferee is exempted ftom payment ofthe goodwill
rnon"y. Iio*"r"., -y transfer of rights to another after the first contract lease, that transferee will have
to pay the goodwill money. In cases of transfer by succession the heirs are likewise exempted ftom
payment of goodwill money.
srALL
Goodwill Money P20,000.00 lsr Floor P7,500.00/sq.m.
Transfer of Rights P20,000.00 2'd Floor P3,000.00/sq.m.
3'd Floor P1,500.00/sq.m.
EI,ECTRICAL BILI- RATESI
P
l-20kwh. used 8.50/kwh
P
2l-50kwh. used 9.50/kwh
P
5l up kwh. used 11.50&wh
WATER BILL RATES:
First locu-m. 401.00
Succeeding consumption multiply by 31.17 plus m.rintendnce serrice chatge of sir
pesos (P6.00), environmental charge of twelre (12%), total basic plus total extra
charge nultiply by rwelve (12%o) percent e-vat equals to the total bill.
SECTION 154. I.INSETTLED WATER AND ELECTRIC BILL OF A STALLHOLDERS Ech
statement of account for monthly water and electric bill shall be served to the stallholder every twenty
fifth (256) day of the month. Non-payment by stallholder of his water and electric bill for any given
period shall vist authority in the City Govemment though the Oflice ofthe City Market Administrator
io disconnect and cur-off the water or electrical line of the stall of such delinquent payer. Upon full
payment of his reananges, the delinquent stallholder shall be issued the necessary certification by the
biiy Treasurer,s OIfice which maybe then used to apply with the Oflice of the Market Administrator
for reconnection of his watel and electdc li[e. A reconnection fee of two Hurdred (P200.00) Pesos
shall be charge to the stallholder,
SECTION 155. MARKET CLEARANCE AND MARKET CERTIFICATION AII market
establishments and stalls in public markets and talipapas/satellite markets shall be required to secure
clearance from the Office of the City Market, as a requisite to the $anting/application new and
renewal of the business license.
Fee -
Clearance and Certification P50.00
SECTION 156. MARKET VENDORS IDENTIFICATION CARD. All vendors and helpers of private
and public ma*ets within the city of Marikna are required to have a Markel ldentification card as per
Ordinance No. 104, 5.2007, including the Mobile Vendors as per Ordinance No' 04, S 20l I
Fee -
Ideltification Card P75.00
(Nhu
Reeulalon Fees:
Rate - P
Marikina Public Market Function Hall Rental 750 00'fu'
Activity -
Kap. Venciong cor. P. Bugos Sta. Elena Area for Promotional P 1,000.00/day
2mx3m area
Kap. Venciong cor. P. Bugos Sta Elena Area for Major Events & Extm P5,000 00/day
For Shooting or Taping Musical or Band Colcerts and Other Amuseme[t P3,000 00/day
Or Entertainment Activily rate
(Foreignl
P20'000 00
For Shooting
(Local)
For Shooting P10,000 00
Market -
Installation ofstreameN within the Madkina Public P500 00/mo
per streamer
Wall Space Rental rates per sq.m. (at the entrances' stair$ays & aisles ofdry goods section)
(as per Ordinance No. l2l, Series of2006)
P100.00/month for Public Market Stallholder
P200.00/month - for Business operating outside public ma*et
P400.00/month for any advertiser with business operating outside the city
chicken
Fo! the Use ofcold Storage Faciliry per kilo ofmeat, fish and P2.O0/kl/day
SECTION 157. PARKING CIIARGES. All delivery service vehicles entering designated entry points
within the Maikina Public Market Zone shall be charye an entrance/conveyance fee as follows:
Truck -
a. Six (6) to Ten (10) Wheeler P100.00/entry
b. Elfsize/van - P 50.00/entry
c. Jeepney/lvlulti-Cab Type - P 30.00/entry
d. Private Vehicle Parking Fee - P lo.oo/forthe l"2hrs
succeeding fee per hour - P 20.00/hr
e Four-Wheeled Vehicles - P 10.00/for the l" 2hrs
hour -
succeeding fee per P 20.00/hr
i Motorcycle Parking Fee - P 10.00/for the l'r 2hr
succeeding fee per hour - P 10.00,hr.
g.Two-Wheeled hand tmcks (for poners) - P 10.00/day
CHAPTER 32- FEE FOR THE USE OF RECREATIONAL
FACILITIES
SECTION I58. RATE OF CHARGES. The City Treasurer thrcugh the appropriate office(s) shall
collect the required fee imposed under this Section before any person can use existing recreational
facilities;
KINA SPORTS CENTER
l
Admissior Entrance Fee- P10.00
Private Schools or educational institutions and combative sports club (e.g "taekwando" and "amis")
that avail ofthe facilities ofthe Marikina Spons center in the conduct of physical education
classes, training and other instrucrional activities shall be required to pay Five Pesos (P5.00) per
studeni or club-member, exclusive of the charges for the use of the center's facilities. This
p5.00 fee shall seryed as gate admission fee and individual service charges fol the student or
club member. This particular provisiol shall be specified in all contracts to be executed with Private
schools and combative spons clubs intending to use any facility ofthe Marikina Sports Center'"
EXEMPTIONI
a) Commercial entities, organizations, or associations or educational institutions that has
entered into special arrangement or contract with the City Government and
paid fees and charges for the exclusive use ofvenue for sports competition and
tournaments, charitable purposes, or for such other similar usel
b) Athletes, whether local or foreign, sponsored by govemment sPorts organizations who are to
usethefacilitiesoftheSportsCenterfoltraininginpreparationfornationalmeets.
i[temational, and regional sports competition;
c) Physically handicapped persons.
NEW RATES
SPOR'TS FACILITIES
Rrte/hour (day) Rate/hour (day)
(6:00 a.m.-6:00 p.m.) (6:00 p.m.-12:00 m.n.)
P
A. Basketball court (Gym)- P500.00 800.00
P
Open Basketball court P150.00 200.00
P
B. Badminton coun P150.00 200.00
P
C, Table Tennis Court P100.00 r50.00
P
D. Volleyball Court P150.00 200.00
P
E. Lawn Tennis Pr 50.00 200.00
F. Swimming Pool P 50.00/person for 3 and a halfhours, i.e.,
8:00 a.m. to I l:30 a.m./1:00 p.m. to 4:30 p.m.
ll Night Time P60.00/person from 5:30 to 9:30 pm
P
G. Sepak Takmw P100.00 150.00
lanes)
H. Ruming Track (2 P500.00 P1,000.00
sco P
L Boxing Ring Set (2 box.6 .qr P500.00 600.00
J. Soccer Field
Jl. With 25% Sp€cial Lights On P2,000.00/hr
J2. With 50% Special Lights On P3,000.00,rr
J3. With 75% Special Lights On P4,000.00/hr
J4. with 100% Special Lights On P5,000.00/hr
SEMI.EXCLUSIVE USE OF SPORTS FACILITIES
Weekly toumaments and other special event - Regular rate x 20070
to b€ handled not more than 4hrs
beyond 4 hours - rates for exclusive use shall
be applied (pro rata basis)
RATES FOR THE EXCLUSIVE USE OF SPORTS FACILITIES (for an 8hour use)
NEW RATES
a. Basketball Coun (Gym) P 25,000.00
b. Swimming Pool P 25,000.00
c. Oval, Open Courts, Football Field P 25,000.00
P
d. Lawn Tennis 2,000.00
P
e. Badminton Coun 5,000.00
i P
Table Tennis 5,000.00
P
g. Sepak Takaw 4,000.00
OF MSP F
A. For Special Occasions Pl00'000.00
(Company Anniversaries, Concerts, video Film Production (Commercials)
Also included are the following:
( Oval & Football Field, Lawn Tennis, Badmintoo Area' Sepak Takraw, Table Tennis. Grandstand,
Outdoor Courts)
B. For Video Film Production (Commercial)
B l. Basketball Gymnasium P 50,000.00
82. Swimming Pool P 50.000.00
P
C. Booth for Special Events/Occasiohs 1,200.00
. Rates on Set-Up / PrepaBtions for Special OccasionvActivities P 2.500.00/hr
Rates for extm hours ofexclusive use on Special Occasions P12.500.00,ftr
o
OTHERS
a. Boxing Ring Set P3,000.00/day
P
b. Athletics' Equipment (Javelin, Discus, Shot Puq 1oo.oo/itenvday
P
c. Stalting Pistol (with 20pcs pistol Cup) 150.00/day
P
d. Stopwatch 50.00/unit/day
e. Electronic Scoreboard P1500.00ftr
f. lndustrial Fan P 100.00/unir/day
g. Sound System P3.000.00 for 8hrs
P
h. Tabl€ & ChaiN Set (ltable & 4 chairs) 50.00/day
P
Rental/L€aseofPortableMetalBarricades 50.00/l2hrs/pc
tables)
MSP Billiard Table (exclusive use 2 PI,500.00/8hrs
Rate P
For Walk-ln 50.00/table/lu
Rental/Lease of Booth at MSP Food Court/Canteen P6,000.00/mo.
I
Rental ofMSP Conference Room P1,200.00/8hrs
2 P
Rental ofMSP Conference Room 800.00/hs.
3 P
RentalofMSP Conference Room 800.004trs.
71<o
MSP Massage Room 200.00/sq.m.
P
200.00/hr
Sauna
P
Package (Massage & Sauna) 400.00/hr
o P
Rental of Steel Cabinet/Locker Daily 10.00/day
P
Weekly Basis 50.00/day
P
Monthly Basis 200.00
MSP Bleachers East Grandstand 200.00/hr
P
For West GBtldstand 400.00/hr
MSP Pockel Pa*s?layground 200.00/4hrs
. floor)
P
Walkln Rate (per l00sqm,4u) 100.00(with electricity per loosqm/tr)
P
130.00
For the Use ofSound System
Package ofAudio Equipments w/ 4 Microphones & 2 Speakers
P5,000.00
For every additional 2 power speakers P1,000.00
. Walk-ln Rate (per l0osqm,/hr) P 100.00(with electricity per lo0sqm/h)
P
130.00
Utility Charges
P
For the first 20KwH to not over 30KwH 8.50
P
For 3IKWH to not over 50KWH 9.50
P
5IKWH and up I t.50
Water Billing/Cost
P
For the first l0cu. m. to not over 20 cu. m 13.00
P
For 2l cu. m to not over 30cu. m 14.00
P
For 3l cu. m and above 15.00
LEASE OR RENTAL OF AVAILABLE SPACES OR FACILITIES IN THE PREMISES OF THE
MARIKNA SPORTS PARK (MSP) BY PRIVATE ENTITIES FOR THEIR ADVERTISING AND
PROMOTIONAL ACTMTIES (As per Ordinance No. 12, S2012)
SpacdFocil Ralc oet Monlh
(a) Wesl fa9ade along Shoe Avenue, 12ft. x 80 ft/panel P3,000.00/panel
Tarpaulin with Frarning
P
(b) Fence along Capt. Venciong & Sumulong Highway 800.00/panel
5ft. x 8ff/panel - Tarpaulin mormted on fences
Mesh
(c) Facades ofMarikina Sports Building 50ft. x 60ft Drop-Down P25,0000.00
(Direct Print)
P
(d) East & west Bleachers facing the Oval Sticker - wrap 5,000.O0/panel
P
Tarpaulin with Framing / Sticker on Cinta
(0 Scoreboad facing the Oval, 20ft. x 20fr/panel, Sticker - Wrap P10,000.0o/panel
(g) lnflatable / RC blimps, 20ft. x 1Ofl (approx) on the Ground P 5,000.00
Oval / Water Tank
(h) RoofTop, 8ft. x 200 ft. (approx.) P15,000.00
P
(i) Overhead, Swimming Pool Area, 8ft. x 4ff:/panel or 9ft. x 3ft banner 500.00/panel
Tarpaulin with Framing/Sticker on Cintra Board
P
O Overhead, badminto[ Court Area 8ft. x 4ft panel/frame 500.00/panel
Taryaulin with Framing/Sticker on Cintra Board
(k) Stairs, Badminton Court, Sticker Wrap P I ,000.oo/panel
,i
P
(l) Stairs, Badminton Court, Drop-Down/Partition Ads Tarpaulin 500.0o/panel
(m) Entrance Arc (beside Sports Complex New Building) P5,000.oo/panel
(n) Overhead East Entrance, 5ft. x 8ft paneVframe P1,000.00/panel
Tarpaulin with Framing
Note: The fenral or lease shall be cotered by a contfact or metnofanduu of agreemenl (MoA) that
iicludes the amount ofrental or lease' lhe duration of the contract, and lhe specirtc Place or facility i4
lhe Marikina Sports Park (MSP) to be rented ot leased'
(for all clientele with approved 100% fiee use ofMSP)
P
l0.00ftead
a. Entrance Fee
b. Swimming Pool P3,000.00
c. Basketball Gym P3,000.00
P
d. Badminton Courts (l,2 &3) 750.00
P
e. Table Tennis Area 900.00
i Lawn Tennis Court P 300.00
P
g. Sepak Takaw Courts 600.00
P
h. Conf€rence Room 180.00
Building
i. Per Floor ofMSP Sports P2,250 00
j. Sportfest P3,000 00
For
(for the use ofbval, Track & Field, Outside Basketball & Volleyball Couns, west & east Grandstand)
LEASE OF COMMERCIAL SPACES AT THE CROLIND FLOOR OF THE EAST BUILDING OF
THE MARIKINA SPORTS PARK (as per Ord. No. 15, S 2010)
Space No./s Monthlv Rental
IE, 2E, 3E,4E, 5E, 68, 7E, 8E, 9E P400.00/sq. m.
l0E, I lE, l2E, r3E &22E
l4E, l5E, l6E & l7E P450.00/sq.m.
l8E, l9E, 20E & 2l E P500.00/sq.m.
A basic good tt'ill mohey in the adount of ONE THOUSAND PESOS (Pl'000'00)per square meter
shall be required from lease applicanrs of East Buildihg to be paid in.full upon approval ofthe lease
Note: lhe above nonthl! rale$ shall apply ortly du ng lhe lirst yesr of renlal / lease and subseque
thercto, lhe Iollowing rute of increqse shall be applied monthl! as Iollo*s:
LEASE OF COMME,RCIAL SPACES AT THE GROUND FLOOR OF THE WEST
BUILDING OF THE MAR]KINA SPORTS PARI(
StallNo.
Stall No. 30 sq.m.
Stall No. 2 30 sq.m.
Stall No. 3 45 sq.m.
Stall No. 4 30 sq.m.
stall No. 5 l2 sq.m.
stall No. 6 45 sq.m.
stall No. 7 30 sq.m.
a) First year P 1,100.00 / sq.m.
b) Second year Three percent (3%o) increase;
c) Third year Five percent (5%o) increase;
d) Foufih year Five percent (57o) increase; and
e) Fifth year Five percent (57o) increase.
AbasicSoodwillmoneyintheamountofoNEHUNDREDTHOUSANDPESOS(P100'000-00)shall
be requied fron leas; applicants of West Building to be paid in;full upon apptotol of the lease
cohtfacl.
SECTION f59. A Fifty Percent (50%) discount shall be granted to the Katipunan ng Kabataan
Membe6 on the payment of fees for the use ofcertain facilities ofthe Marikina Sports Center'
SECTION 160. A Senior Citizens and the office of Senior citizens Affairs shall be granted Fifty
pelcent (50%) discount on the payment of fees for the use of certain facilities of the Malikina sports
Park.
RATES OF FEES
I. KAPITAN MOY (SeDtrong Ptngkultura)
P15,000'00 (forthe filst rou'(4)hou6)
a. Bulwagang
(with air-c;ndition,chails, tables & sound svstem) .....addiiional P 1,000 00,,r for every succeeding hour
Video/Film Production P20,000.00 trorm nm four (4) hou6)
P
For every succeeding hours 1,000.00
Photo
For every additional electrical equipment. ...... 500.00/hour/per item
P
b. Patio 3,000.00(for rhe fi61 rour (a) hou6)
I for every succeeding hour ...................... P 500.00
l Video Production.. ..... P 3,5 00.00Uor tt c filsi four (4) houn)
I Additional Electrical Equipments . .. ... ... ... . P 500 00/per item
c. Lobby Area (as per Tourism Code).. .................. ..P2,000.00/day
III. TEATRO MARJKINA
a. Revenue Generating Events (plays, concerts, paid seminars etc.)
al. Gala Show (Morday-Thursday) .... . '. . P20,000 00(ro' *c nn hrcc (3) hours)
a2. Gala Show (Friday-Sunday) .P25'000 00 trorth. nnr rhE (l)houn)
for every succeeding hour . ..... .. ... ... ... .. ... ...... . .....'..P5,000.00
a3. Matinee Show (Monday-Thusday) ..P 15,000 00 tror ttrc tirst thrce (l) hours)
for every succeeding hour ..... ....... .... . .. ... .... .. . .. . .....P 3'000.00
b. Non-Revenue Generating Events
bl. Graduation, Playel Rallies etc .. ...... P 15,000 00(ro' rtr" tnt thrce (3) houB)
c. Rental Fces for the Private Use ofthe following:
c2. Lobby (exhibit area) ..... ....... ... ... ... .P 7,000.00/day [min. of 3 days]
air-condition
monthly rent without .......P10,000.00
c3. Lobby & Orchestra Level (exhibits, tade show) . . ... .. ... .. ..P20,000.00/day
c4. Orchestal Level only without stage area ........ .. ..............P17,000 00/day
(meetings, seminars arld conferences)
d. Admission Fees (as per Tourism Code)
dl. Cinema Nights .... P 50.00'ftead
d2. Lakbay Aral Skits/AVP 50.00,ftead
d3. Regular on-use showvplays/concerts . 75.00/head
d4.UseoftheLCDProjector............... ..P 2,500.001ror fre lst four (4) hou6)
for every succeeding hour ... .... . . . - ... ... . . . . ...... .. .. . . ...P 200.00
d5. Additional Electrical Equipment to be used ....... .... ...........P 500.00/item
Reserrdtions shall be made on a "lirst come, frst served" basis. A 50oh down-payment (non-
refundable) fiusl be upon rcservation. The Client musl seltle their remqinihg balance Two (2) weel<s
b;fore the event. The Cily Government resefles the righl to disapprove ot cancel any reserualion if the
acti|ily lo be held is established to be contrary to law' morals or public interesl.
IV. SHOE MUSEUM
a. Touristyvisitors (as per Ord. No. 35, 5.2009) ...... .. .... 50.00
b.Students,Residents,Non-Residents...............................P 30.00
V. DOLL MUSEUM
VI. MARIKINA TRADE FAIR
a. Rental Fees......... ...P2,000.00 or 10% goss sales or
whichever is higher per month
VII. MARIKINA RONDALLA
al. Marikina Residents ..P3,000.00 for 3 hours
a2- Non-Marikina Residents ................. . . P7,000.00 for 3 hours
IX. TEATRO MARIKINA NAMING RIGHTS (for Two (2) Years) ..... P2,000,000.00
(incl. terms & conditions)
x. MARTKTNA POST CARD 10.00
Note: 20o% disco nl lor Non-Resident Senior Citizehs ohd PIfD's for admissioh rales.
50%o discouht for rental of Kap Moy if the celebrant is Senior Citizen
CITY HALL PAY PARKING (in front of "Marikina Post Office")
A) For Four Wheeled Light vehicles:
xa
ofless
a) First Two (2) Hours P20.00
hours
b) Every succeeding P15.00/trour
B) For Three-Wheeled Vehicles, Tricycles, Motorcycles, Scooters:
ofLess
a) Firct Two (2) Hours PI0.00
Hours
b) Every succeeding P 5 00./hour
CENTRAL PARKING AREA (Judiciary, Police, Bureau ofJail Management & Penology)
A) For Four Wheeled Light Vehicles:
ofless
a) First Two (2) Hours P20.00
hours
b) Every succeeding P15.00/per every 2 hours
B) For Three-Wheeled Vehicles, Tricycles, Motorcycles, Scooters:
ofLess
a) First Two (2) Hours P10.00
Hours
b) Every succeeding P5.00/per every 2 hours
V. SANTOS EXT.. EASTERN JOCGING LANE & SKATING RINK
A) For Four Wheeled Light Vehicles:
ofless
a) First Two (2) Hours P20.00
hous
b) Every succeeding P15.00/hour
B) For Two aod Three-Wheeled Vehicles (Tricycles, Motorcycles, Scooters):
Less
a) First Two (2) Hours of P10.00
Hours
b) Every succeeding P5.00Aour
PUBLIC PARKING AREAS (North & South sides of Freedom Park, East & West sides of Shoe
Avenue. & ln front ofthe Marikina Post Office)
(A) A fixed rate of Thirty Pesos (Php30.00) is imposed as parking fee for every vehicle
parking in areas covered by this Ordinance
rOR EMPLOYEES NORTH PARKING AREA
(A) For Four Wheeled Light Vehicle:
Less
(a.1) First Two Hours or P20.00
Hour
(a.2) Every Succeeding P15.00
(B) For Three Wheeled Vehicles, Motorcycles, Tricycles, Scooters:
Less
(b.1) For First Two Hotus or P10.00
Hour
(b.2) Every Succeeding P 5.00
WESTERN AND EASTf,RN PORTIOIIS OF MCDONALDS STREET. FROM SUMULONG
rucgwAi rx glnexclv sto. xrito ro .llcnrvun srntrr n nlnlxclv stl.
ELENA (As per Ord. No. 06. S. 2013)
vehicles
For Four Wheeled Light Fixed Rate ofPhp25.00
For Tkee Wheeled Tricycles, Motorcycles & Scooters Fixed Rate of Php 10.00
MARIKINA CENTER FOR EXCELENCE (CENTEX)
A. ln-House Seminar (Minimum of20 persons per class):
a) Half-Day Seminar:
Facilities
Charge for Venue and P 800.00
dr.
Progam Design, Facilitation and Materials P 300.00
*ifless than 20 persons per class, an additional P 100.00
shall be added to the cost P€r head/participant.
b) One-Day Seminar:
Charge for Venue and Facilities P1,500.00
P
Program Design, Facilitation and Materials 500.00
P
*ifless than 20 persons per class, an additional 150.00
shall be added to the cost per head/participant.
B. Outside Metro-East, but within Metropolitan Manila
P
Prcgmm Design, Facilitation and Materials 850.00/head
Contingency Cost P2.000.00
lifless than 20 persons per class, an additional P 150.00
shall be added to the cost p€r head,/participant.
C. Outside Metropol itan Manila
Program Design, Facilitation and Materials P1,000.oo.ftead
Contingency Cost P3.000.00
*ifless than 20 persons per class, an additional P 250.00
shall be added to the cost per head/panicipant
I * for ovemight stay outside of Metropolitan Manila,
the r€questing organizations shall be provide lodging for
the training staff and other necessary logistics, and
for locations requiring air on sea travel, lhe requesting
organization shall provide fares for the training staff:
P
D. For use ofthe CENTEX V€nue and Facilities Only 200.00 per hour
note: Special Discounts shall be granted to the following:
I
Sister Cities of Marikina ......................... Twenty (20%) Percent
I
Other Local Govemment Units ................. Ten (10%) Percent
* National Govemment Agencies .. ....... .. . ..... Five (57o) Percent
CHAPTER 33 - GARBAGE FEE
SECTION 161. RATE OF FEE. The following service charge or user charges shall be collected
quafierly ftom every (natural or juridical) engaged in business, occupations or calling or any
Frerson
undenaking in Marikina in accordance with the following schedule:
RATES
P
l. Utility Companies 600.00/yearly
P
2. Financial Institutions 600.00/yearly
P
3. Gas Stations without slore 600.O0/yearly
P
4. Medical Clinic without LyingJnns 600.00/yearly
P
5. LPG Dealers 600.0o/yearly
P
6. Market Stalls (wet & dry except carinderia) 600.00/yearly
P
7. Media and Communication Facilities 600.00/yearly
P
8. Warchous€ 600.00/yearly
P
9. Principal / Branch / Sales Olfices 600.0O/yearly
P
I 0. Service Contractois P 600.00/yearly
I l. Intemet Shops 600.00/yearly
P
12. Funeral parlors without intermelt 600.00/yearly
,ra
lll
P
13. Pay Pa*ing Areas 600.00/y€arly
P
600.00/yearly
14. Carwash
P
I 5 . Car repair / Motor Shops P 600.00/yearly
16. Vulcanizing Shops 600.00/yearly
P
17. Photo Developing 600.00/yea y
P
18. Food Carts (per cart) 600.00/yearly
19. Casinos P60,000.00/yearly
P
20. Circuses / Perya 100.00/day
21. Cockpits P12,000.oo/yearly
22. Race Tracks P12,000.oo/yearly
23. OffTrack Beding Station P 6,000.oo/yearly
24. Sauna / Massage / Spa P 6,000.00/yearly
25. Online Casino P 6,000.o0/yearly
26. Gasoline Station with Store P 1,500.00/yearly
P
27. Hospitals 100.00/bed
P
28. LyingJnn Clinics 100.00/bed but not
Less than P600.00
P
29. Iraming institutions 2.00/ per student
P
30. Ma*et Stall Cainderia 1,500.00/yearly
P
31. Market - Restauants 3,000.00/yearly
P
32. PUV Terminals / Garage 600.00/10 units & below
P
Per Unit in excess of Ter ( l0) additional 50.00/unit
P
33. Film Shootings 100.00/day
P
34. Apartneots 600.00/unit
P
35. BuilderVBuilding Contractors 600.00 + PI,000.00
Per Project w/in Marikina
36. Pri ers / Publishers P12,000.00/yearly
P 6,000.00/yearly
37. Grocery Stores
38. Supermark€ts P 12,000.00/yearly
P
39. Funeral Parlor with Intemment 600.00/room
40. Food Catering P12,000.0o/yearly
P
4 l. Malls Administration 3.00/sq.m.
42. Market/Talipapa Admitistration P 3,000.00
P
43. Condominium Administration 600.00/unit
P
44. Mobile Vending Operaror 600.00/ I 0vendors or less
P
Vendor in excess ofTen (10) additional 50.00/vendor
P
45. Restaurants 3,000.oo/yearly
P
46. Carinderia 1,500.00/yearly
P
47. Fast Food 6,000.00/yearly
P
48. Sari-Sad Stores and Bakedes 600.00/yearly
A PAYMENT OF P5.00 PER SQAARE METER BUT NOT LESS THAN P3'000.00 and NOT
MORE THAN P3O,OOO PER ANNUM FOR THE FOLLOWING ESTABLISHMENTS:
l. Amusement Places
2. Resorts
3. Movie Theaters / Cinemas
4. Glmnasiums
5. Membenhip Clubs / Associations
6. Reception Halls
A PAYMENT OF PlsO.OO PER WORXER, PER ANNUM' PLUS P2.OO/SQJM. BAT NOT LESS
THAN P3,000.00 snd NOT MoRE THAN P50,000.00/ANNaM FoR THE FOLL0,qNG
MANAFACTARING:
l. Armscor
2. Confectionery
3. Cigarcttes
I l2
4. Food
5. Shoes
6. Garments
7. lndep€nde[t wholesalers
8. Dealers, Distributors
9. Re-packers and Retailes
ON MANUFACTURERS
l. Pl5O.00 per annum, per worker but not less than P3,000 00 and NOT MORE THAN
Ps0,000.00/ANNUM
CHAPTER34. SHARE OF MARIKINA GOVERNMENT FROM THE
NATIONAL WEALTH
SECTION 162. DEFINITION OF NATIONAL WEALTH. All lands of public domains, waten,
minerals, coal, perroleum and other mineral oils, all sources of potenlial energy, fishelies, forests or
timber, wildlife, flora and fauna, and other mineral resources owned by the state are covercd by the
definition ofNational wealth pursuant to Article xll, Section 2 ofthe Philippine Constitution'
SECTION 163. AMOLNT OF SHARE OF MARIKNA COVERNMENT The Citv shall have a
sharc of sixty five p€rcent (65%) of forty p€rcent (40%) ofthe $oss receipts collection derived by the
national govemment from the preceding calendar year from mining charges, royalties, forestry and
fishery charges, and such other taxes, fees, or charges, including related surcharges, interest, fines and
from its shares in any co-production, joint venture or production sharing agreement in the utilization
and development ofthe national wealth within its territorial jurisdiction.
SECTION 164. SHARE OF MARIKINA GOVERNMENT FROM ANY GOVERNMENT AGENCY
OR GOVERNMENT-OWNED OR CONTROLLED CORPORATION. The Citv shall have a share
based on the preceding fiscal year from the proceeds derived by any govemment agency or
govemment ovned or controlled corporation engaged in the utilizalion and development of the
iational wealth based the following formula whichever will produce a higher share for the city
l. Sixty five percent (6570) ofone percent (l7o) ofthe gross receipts or sales ofthe preceding calendar
year; or
2. Sixty five percant (65010) of forty percent (40%) of the mining taxes, royalties, forestry and fishery
chargei and such other taxes, fees or charges, including related surcharges' interests' or fines the
goverunent agency or government-owned or controlled corporation would have paid if it were not
otherwise exempt.
CHAPTER 35. REMITTANCE AND MANAGEMENT OF CITY
SHARE
SECTION 165. REMTTTANCE OF THE SHARE OF MARIKINA GOVERNMENT. The share of
the City shall be released within five (5) days afler the end of each quarter by the govemment agency
or govemment-o\ ned or coltrolled corporation engaged in the utilization ofthe national wealth to the
City Treasurer,
SECTION 166. EXAMINATION OF BOOKS OF ACCOUNTS. The Citv Treasurer shall examine
the books of accounts of covered national govemment agencies and govemment-owned or controlled
.fd'
ll3
corporation to determine the share of the municipality. It shall be the duty of the agency concemed to
facilitate such examination and the remittance ofthe share to the City Treasurer on time.
SECTION 167. DEVELOPMENT AND LMLIHOOD PROJECTS. The proceeds from the share of
the City pursuant to this Chapter shall be appropriated to finance city development and livelihood
projects. Provided, that at least eight percent (80/o) of the proceeds derived from the development and
utilization of hydrcthermal, geothermal and other sources ofenergy shall be applied solely to lower the
cost of electricity of the municipality.
CHAPTER 36. GENERAL ADMINISTRATIVE AND PENAL
PROVISIONS COLLECTION AND ACCOUNTING OF CITY
REVENUES
SECTION 168. TAX PERIOD AND MANNER OF PAYMENT. Unless otherwis€ provided in this
Code, the tax period for all local taxes, fees, and charges shall be the calendar year. Such taxes, fees,
and charges may be paid irt quanerly installments.
SECTION f69. ACCRUAL OF TAX. Unless otherwise provided in this Code, all taxes, fees and
charges accrue on the first (l't) day ofJanuary ofeach year.
SECTION 170. TIME OF PAYMENT. Unless otherwise, provided in this Code, all taxes, fees, and
charges shall be paid within the first twenty (20) days of January or of each subsequent quarter as the
case maybe. The Sangguniang Panlungsod may, thrcugh resolution, extend the time of payment
without penalties for a period ofnot exceeding six (6) months.
SECTION I7I. SURCHARGE AND INTEREST ON TINPAID TAXES, FEES OR CHARGES.
Unless otherwise provided in this Code, surcharges of twenty five percent (25olo) shall be imposed on
the amount oftaxes, fees or charges not paid on time and an interest at the rate of two percent (2%) per
month per month ofthe unpaid taxes, fees or charges including surcharges, until such amount is fully
paid but in no case shall be the total interest on the unpaid amount or portion thereof exceed thirty six
(36) months.
SECTION 172. INTEREST ON OTHER TNPAID REVENUES. Where the arnount of any other
revenue due to the City, except voluntary contributions or donations is not paid on the date fixed in this
Code, 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 ofthe amount an interest at the rate of two percent
(2%) per month from the date it is due until it is paid, but in no case shall the total interest on the
unpaid amount or a portion thereofexceed thirty six (36%) months.
SECTION r73. COLLECTION OF LOCAL REVENUE BY THE CITY TRIASURER. Unless
otherwise specified, all city taxes, fees or charges shall be collected by rhe City Treasurer or his duly
authorized deputy collectors. The City Treasurer or his designated deputies are hereby authorized to
accept payment of taxes and charges based on previous payment subject to adjustrnent if found
deficient by the officials concemed.
The City Treasurer may designate the Barangay Treasurer as his deputy to collect taxes, fees
charges. In case a bond is required for the purposes, the Barangay Treasurer shall pay the premiums
thereon.
SECTION I74. EXAMINATION OF BOOKS OF ACCOUNTS AND PERTINENT RECORDS OF
BUSINESS BY THE CITY TREASURER. The City Treasurer may, be himselfor through any ofhis
deputies duly authorized in writing, examine the books of accounts and other pertinent records ofany
person, partnership, corporation, or association subject to city 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 hows, only once for every tax period but in no case shall the examination
l4
I
cover more than tlree (3) yea$, and shall be certified to by an examining official. Such certificate shall
be made ofrecord in the books ofaccounts ofthe ta,\payer exarnined.
In case the examination herein aulhorized is made by a duly authorized deputy of the City
Trcasurer, the written authority of the deputy concemed shall specifically state the name, address, and
business ofthe taxpayer whose books, accounts, and pertinent lecords are to be examined, the date alrd
placa ofsuch examination, and the procedure to be followed in conducting the same'
a) Desfuction or Hiding ofBooks ofAccounts to subvert Examination. It shall be the duty ofthe
taxpayer to keep such books and other records, which shall truly reflect his business or trade for
pupo-ses of the taxes provided herein. If the taxpayer keeps his regular books of accounts and
orher records outside the territorial limits ofthe municipality, he shall keep copies thereof in his
business office located withifl the city and submit the sarne for exarnination. The books of
accounts and other financial records must be prcserved by the ta'{payels for a pedod of five (5)
years ftom the date ofthe last entry.
b) Administrative Penalty- Failure to present the books of accounts for.examination shall subject
the taxpayer to the penalty prescribed hereunder for each year, in addition to the other rcmedies
providid'for in this codi, and to whatever tax or fee as may be based on ihe declared annual
gross receiptysales for the corresponding year:
P P
Less than 50.000.00 200.00
P 50-000.00 or more but less than P 100.000.00 P 400.00
P 100.000.00 or more but less than P 200.000.00 P 600.00
P P
P 200,000.00 or more but less ihan 500.000.00 800.00
P 500,000.00 ot more but less than Pl,000,000.00 P1,000.00
Pr.500.00
P1,000,000.00 or more
SECTIoNrT5'PoSTNGoFCASHBoND.Everypawnbrokel,oPeratororprivatemarkeUshopping
o, urn*"r"n, place where admission tickets are issued, including sponsors of premier showing
and film showing, recnritment agency and operators ofdriving schools shall, before a license is issued,
deposit with thetity Treasurer i cash bond to guarantee payment of all taxes, fees and charges in the
amount prescribed hereunder:
a)
b)
c)
d)
e)
e)
sEcTIoNlT6.RECoRDoFTAXPAYER.ItshallbethedutyoftheCityTreasureltokeeprecords,
alphabetically arranged and open to public inspeclion, of the narnes of all persons paying city taxes,
fees and charges as iar as pmiticable. He shall establish and keep current appropriate tax roll for each
kind of tax, fee or charge provided in this Code.
CHAPTER 37. CIVIL REMEDIES FOR COLLECTION OF
REVENUE
sf,cTION 177. CITY COVERNMENT' LIEN. City taxes, fees' charges and other revenue constitute
a lien sup€rior to all liens, chalges or encumbrances in favor of any person, enforced by appropriate
administrative orjudicial 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
I l5
exercis€ of privilege with respect to that which the lien is imposed. The lien may only be extinguished
full payment ofthe delinquent city taxes, fees and charges including related surcharges and interests.
SECTTON 178. CIVIL REMEDIES. The civil remedies for the collection of City taxes, fees or
charges, and related surcharges and interest resulting from delinquencies shall be:
a) By administrative action through the distraint of goods, chattel, or effects, and other
peGonal propeny of whatever character, including stocks and other securities, debts'
credits, bank accounts and interest in rights to p€rsonal prop€nyi
b) By lerA upon real property and interest in or rights to real property;
c) Byjudicial action. Either ofthese remedies may be pursued concurrently or simultaneously
al the discretion ofthe City Mayor.
SECTION f79. DISTRAINT OF PERSONAL PROPERTY. The remedy by distrait shall proceed as
follows:
a) Seizue. Upon failure ofthe p€rson owing any tax or other impositions to pay the same after
one (l) year of delinquencies, the City Treasurer or his deputy may upon issuance ofthree
(3) wriften notices within the period of two (2) months, seize or coflfiscate any personal
propeny belonging to that person or any personal Foperty subject to the lien, in suflicient
quantity to satisry the tax, fee, or charge in question, together with any increment thereto
incident to delinquencies and the expenses of seizure. ln such a case, the City Treasurer, or
his deputy shall issue a duly auth€nlicated based upon the record of his office showing the
fact oidelinquency and the amount oftax, fee or charge and penalty due This certification
shall serve as sufficient warant for the distrait ofpersonal property aforementioned, subject
to the taxpayer's right to claim extension under the provision of existing laws. Distrianed
personal property shall be sold at public auction in the manner herein provided for'
b) Personal prop€ny exempt from Disrait- The following property shall be exempt from the
distrait and levy attachment for execution thereof delinquencies in the payment of local tax,
fee or charge, including the relaGd surcharge and interest.
l. tools and the implements necessarily used by the delinquent taxpayer in his trade or
employmerlt;
2. one (l) horse, cow, cambao or other beast or burden' such as the delinquent
taxpayers may select, and necessarily used by him in his ordinary occupation;
3. his necessary clothing, and ofall his family; housekeeping and used for the purpose
by the delinquent taxpayer, such as he may select, or a value not exceeding ten
thousand pesos (Pl 0,000.00).
4. provisions, including crops, actually provided for individual or family use sufficient
for four (4) months;
5. the professional libraries ofdoctors, engineers, lawyers andjudges;
6. one fishing boat and net, not exceeding the total value of ten thousand pesos
(P10,000.00) by the la*ful use ofwhich a fisheman eams his livelihood; and
7. any material or afiicle forming part ofa house or improvement ofany real property.
c) Accounting of Distraint Goods- The City Treaswer can make or cause to be made an
accounting of the goods, chattels, or effects distrained, a copy of which is signed by
hims€lf, to be left either with the owner or person from whom of goods, chattels or effects
taken, or at the selling place ofbusiness of that person or with someone ofsuitable age and
discretion to which shall list be added a statement of the sum demanded and a note of the
time and place ofsale.
d) Publication. The City Treasurer shall forthwith cause a notification to be exhibited in not
less thao three (3) public and conspicuous 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 ofthe
propeny as above specified and the publication or posting of the notice. One place for the
posting ofnotice shall be at the Oflice offie City Treasurer.
e) Release of Distraint property upon payment prior to sale. lf at atly time prior of the
coDsummation of the sale, all property charges are paid to the officer conducting the sale,
the goods or effects distrained shall be restored to the owner..
zrrF
f) Procedure of Sale- at the lime and place fixed in the notice, the offic€r conducting the sale
shallsellthegoodsoreffectssodistrainedatpublicauctiontothehighestbidderforcash.
Within five (5) days afier the sale, the City Treasurer shall make a report ofthe proceedings
in witing to the City Mayor. Should the proPerties distrained be not disposed within ofle
hundred Ld twenty (120) days ftom fie date of distraint, the same shall be considered as
sold to the City for the amount of the assessme[t made theleon by the Committee on
Appraisal composed of the City Treasurer as Chairman, with a representative of the
Commission on audit and the City Assessor as members. whe[ the amount of the
assessment is equal to tax delinquencies, the taxes due shall be considered paid'
g -') Disposition of proceeds. The proceeds of the sales shall be applied to satisry the tax,
togither with tle increment thereto incident to delinquency, and the expenses of the
diitraint sale. Aoy balance over and above what is required to pay the entire claim shall be
retumed to the owner of the propeny sold. The expenses chargeable upon the seizue and
sale shall embrace the actual expenses chargeable upon the seizure and sale shall embrace
the actual exp€nses of seizure and preservation of the property pending the sale, and no
charge can be imposed for the services of the City Treasurer or his deputy' Where the
proieds of the sale arc insufficient to satis& the claim. other propenies may, in like
manner be distrained until the full amount due, including all expenses is collected'
SECTION 180. LEVY ON REAL PROPERTY.
a) After the expiration of the time required to pay the delinquent tax, or charge, real
-fee,
prop€rty may be levied on or before, simultaneously or after the distraint of personal
properti telonging to the delinquent ta,\payer. To this end, the City-Treasurer shall make a
iuty auihenticated cenificate showing the name of the laxpayer and the amount of the ta\,
fee or charge, and penalty due from him. Said certificate shall operate with the force of a
legal execution thrcughout the Philippines. Levy shall be affected by 1! ting on said
ceirtificate the description ofthe Property upon which levy is to be mad- e Al the same time,
written notice of thi levy shall be mailed to ol served upon the City Assessor and the
Register of Deeds in the province or city where the property is located who shall annotate
rhe-lely on the ta,\ declaration and certificate of title of the property, Esp€ctively' of the
delinquent taxpayers or, in his absence from the Philippines' ofhis agent or the manager of
a business in rispect to which the liability arose, or if there be none, ofthe occupant ofthe
property in quesiion. A repo on any levy shall within ten (10) days after receipt of the
.\rurr-i, t" iubmitted by the City Treasurer 1o the City Mayor and the Sangguniang
Panlungsod.
b) Advenisement and sale- within thirty (30) days afier levy, the City Treasurer shall proceed
to publicly advertise for sale or auction the real propeny or a portion thereof as may be
nece..ury to satisfy the claim and cost of sale and such advertisement shall cover a period
of at least thirty (30) days. lt shall be affected by posting a notice at the main entrance of
the City Hall building ard in a public and conspicuous place in the barangay where the real
propeny 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, the time aod place of sale, the name of the taxpayers against whom the taxes, fees
or charges are levied, and the short description of the property to be sold. At any time
before the date fixed for the sale, the taxpayer may stay the proceedings by paying the
taxes, fees charges, penalties and interests. If he fails to do so, the sale shall proceed and
shall b€ held either at the main entance of the City Hall Building, or on the property to be
sold, or at any other place as determine by the City Treasurer conducting the sale specified
in the notice of sale. Within thirty (30) days after the sale, the City Treasurer or his deputy
shall make a report ofthe sale to the Sangguniang Panlungsod and then make and deliver to
the purchaser a certificate of sale, showing the Proceedings of the sale, describing the
property sotd, stating lhe narne of the purchaser and setting out the exact amounl of all
taxes, fees, charges, and related surcharges, interest, or penalties. Provided, however, that
1t7
any excess on the proceeds of the sale over the claim and cost ofsales shall be tumed over
to the owner of the property. The City Treasurer may advance an arnount sullicient to
deftay the cost of c;llectiofl and advertisement and subsequent sale of the subject real
propelty including the preservation of improvements thereon.
c) Red€mption of Propeny sold. Within one (l) year liom the date of sale. the delinquent
laxpayer or his representative shall have the light to redeem the proPeny upon payment to
the'Clty Treasuei of the total arnount of taxes, fees or charges and related surcharges,
intercsi or penalties from th€ date of delinquency to the date of sale, plus interest of two
percent (2*) per month on the purchase the date of purchase to the date of redemption
buch paymeni shall invalidate the cerrificate of sale issued to the purchaser and the ovner
shall be entitled to a certificate of redemption from the City Treasurer'
The city Treasuer, upon surrender by th€ puchaser ofthe certificate of sale pleviously issued
to him, shall forthwith retum to the latt€r the entire purchase price paid by him plus the interest of two
p".""ni 1ZX; per month herein provided for, the portion of the cost of sale and other legitimale
in",-"d by ttim, and said prop€rty thereafter shall be fiee from the lien of such taxes. fees or
" c* hp ig"n er s" ,i related .u."h*g"., interesi and penalties. The re4 ploperty owners shall not' however' be
a"p,i-rea ofUe p"""essiJn of said property ard shall be entitled to the rentals and other income thereof
until the expiration ofthe time allowed for its redemption.
d) Final Deed of Conveyance to the Purchaser- In case the taxpayer fails to redeem the
property as provided her€in, the City Treasurer shall execute a deed conveying the
p*ch*er .o'.uch of the property as has been sold, free fiom lien of any taxes' fees'
charges, related surcharges, interests and penalties. The deed shall sufficiently recite all the
proceedings upon which validity ofthe sale depends'
e)PurchaseofRealProp€rtybythecityGovemmentforwantofBiddei-Incasethereisno
bidderfortherealpropertyadvertisedforsaleasprovidedherein,orifthehighestbidisfor
an amount insufficient to pay the taxes' fees or charges, related surcharges' interest,
penalties and costs, the City Treasurer conducting the sale, shall purchase the property in
b€halfofthe City as provided in this Code.
0 Resale of Real Property taken for taxes, fees' or charges- The City Covemment may, by
sepamte Ordinance, sell and dispose of the real property acquired at public auction The
proceedsofthesaleshallaccruetothegeneralfundofthecityafferdeductingtheshareof
the barangay, whenever aPPlicable
SECTION 18t. PENALTY FOR FATLURE TO ISSUE AND EXECUTE WARRANT Without
to criminal prosecution under the Revised Penal code and othel applicable laws, the city
Fejudice
Tr"ur*". o. -y of hii deputies who fail to issue or €xecute the levy after the expiration of the time
prescribed, or who is found guilty of abusing the exercise thereof by competent authority shall
automatically be dismissed fiom the service after due notice and heaing'
s
SECTION I82. TAX PAYER'S REMEDIES.
a) Protest and Assessment- Within sixty (60) days from the receipt ofthe notice ofassessmert
issued by the city Treaswer, the taxpayer, may file a written protest with the city
Treasurer. The City Treasurer shall decide the protest within sixty (60) days from the time
of its filing. If the City Treasurer finds the protest wholly or partially meritorious, he shall
issue a notice cancelling wholly or partially the assessment. However, if the City Treasurer
finds the assessment to b€ wholly or partly correct he shall deny the protest wholly or partly
with notice to the taxpayer. The taxpayer shall have thirty (30) days from the receipt ofthe
denial of the protest or from the lapse of sixty (60) day prescribed herein within which to
appeal with the court of competent judsdiction otherwise the assessment becomes
conclusive and unappealable. -
4e
I l8
b) Payment under Protest- No protest shall be entertained unless the taxpayers first pay the
tax. Thele shall be aonotated on the tax receipts the words "paid under protest" where
applicable. The protest in writing must b€ filed within thirty (30) days ftom payment of the
tax to the city Treasurer, who shall decide the protest within sixty (60) days from receipt
thereof.
The tax oi a portion thereofpaid under protest shall be held in tust by the City Treasurer.
In the evont that the protest is finally decide in favor ofthe taxpayer, the amounl or portion of
the tax protested shall be refunded to the prctestant, or applied as tax credit against his existing or
tutule tax liability.
c) Claim for Refund ofTax Credit- As provided in Section 196 ofthe l99l Local Govemment
Code, no case or proceeding shall be maintained in any court for the recovery of any tax,
fee or chatge erroneously or illegally collected until a wdtten claim for refund of tax credit
has been filed with the City Treasurer. No case or proceeding shall be entertained in any
court after the expiration of two (2) yeals ftom the date of the payment of such tax, fee or
charge or from the date the taxpayer is entitled to a refund or credit.
CHAPTER 38. MISCELLANEOUS PROVISIONS
SECTION 183. PUBLICATION OF THE REVENUE CODE- Within ten (10) days after the approval
of this Code, a certified true copy ofthe same shall be published in accordance with the provisions of
the I 99 I Local Govemment Code.
SECTION 184. YTITHDRAWAL OF TAx EXEMPTTON PRIVILEGES. Unless otherwise provided
in this Code, tax exemptions or incentives ganted to, or presently enjoyed by all persons, whether
natural or juridical, including govemment-o\rn€d or controlled corporations, except local water
distlicts, cooperatives duly registered under Republic Act 6938, non-stock and non-profit hospital and
educational institutions, business enterprises certified by the Board of Investment (BOl) as pioneer or
non-pioneer for a period of six (6) and four (4) years, respectively, from the date of registration,
business entity, associations, cooperatives registered under Republic Act 6810; and printer and/or
publisher of books or other reading materials prescribed by the Department of Education' Culture and
Sports as school texts or references, insofar as receipts from the printing and/or publishing thereof are
concerned, are hereby withdrawn effective upon approval ofthis Code.
CHAPTER 39. GENERAL PROVISIONS
SECTION 185. PENALTY. Any violation of the provisions of this Code not herein otherwis€
covered by a specific penalty, or ofthe rules and regulations promulgated under authority ofthis Code,
shall be punishable 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 ofthe Court.
CHAPTER 40. FINAL PROVISIONS
SECTION 186. SEPARABILITY CLAUSE. If for any reason, any provision, section or part of this
Code is declared not valid by a court of competent jurisdiction, such judgment shall not affect or
impair the remaining provisions, sections or pans shall co[tinue to be in force and effect.
SECTION 187. APPLICABILITY CLAUSE. All other maters relating to the impositions in this
Code shall be govemed by pertinent provisions ofexisting laws and other ordinances-
I t9
SECTION T88. RULES AND REGULATIONS.
a) Upon approval of this Code, the City Mayor shall, through an executive order, designate
and convene an oversight committee as herein provided for. The said committee shall
formulate and issue the appropriate rules and regulations necessary for the ellicient and
effective implementation ofany and/or all provisions ofthis Code.
b) The committee shall be composed of the following:
l.
City Administrator, who shall be the Chairman;
2. Chairman, ways and Means Committee, Sangguniang Panlungsod
3. Majority Floor Leader, Sanggunian Panlungsod
4.
City Treasurcr;
5.
City Assessor;
6.
City Council Secretary;
7. Chairman, Local Finance Committee
c) The committee shall submit its report and recommendation to the City Mayor within two
(2) months after its organization.
d) A technical staff is hereby crcated to be composed of heads of departments in such number
as the City Mayor may designate. A secretariat shall be chosen by the Chairman of the
committee ftom among qualified employees ofthe City Government.
e) The commiftee shall undertake an information campaign on this Code'
$ Fuods needed by the committee shall be provided by the City Mayor from any available
funds.
SECTION 189. REPEALING CLAUSE. All ordinances rules and regulations, or parts thereof, in
conflict with, or consistent with any of the provisions of this Code are hereby repealed or modified
accordingly.
SECTION 190. EFFECTMTY. This Code shall take effect after publication and/or posting in
conspicuous place within the City.
UNANIMOUSLY ENACTED by thc CITY COUNCIL OF MARIKINA this 2od dsv of
December 2015.
I HEREBY CERTIFY to the passage of
lhe forgoing Ordinance which was duly
enacred during the 45h Regular Session
of the 7rh city Council of Marikina on
December 02, 2015
NORAI,YNR. TINGCUNGCO
City Council Secretary
t20
ATTESTED AND CERTIFIED
THADDETIS SANTOS. JR.
City Councilor/Assi$ant Majority Floor Leader
Acting Presiding O{frcer
AppRovED By rHE HoNoRABLE clry MAyoR oN tEB 2016