MUNICIPAL REVENUE CODE

CHAPTER/
TITLE Page
ARTICLE
Chapter I GENERAL PROVISIONS
Article A. Short Title and Scope
Article B. Construction of Provisions
Article C. Definition of Terms
Chapter II MUNICIPAL TAXES
Article A. Graduated Tax on Business
Article B. Other Taxes on Business
Tax on Mobile Traders
Tax on Operators of Public Utility Vehicles
Taxes on Ambulant and Itinerant Amusement
Operations
Tax on Mining Operations
Tax on Forest Concessions
Article C. Exemptions
Article D. Situs of the Tax
Article E. Payment of Business Taxes
Article F. Presumptive Income Level Assessment Approach
Chapter III PERMIT AND REGULATORY FEES
Article A. Mayor’s Permit Fee on Business
Article B. Fees for Sealing and Licensing of Weights and
Measures
Article C. Building Permit Fees
Article D. Permit Fee for Zonal/Locational Clearance
Article E. Permit Fee for Inspection and Verification of
Subdivision
Article F. Permit Fee for Tricycle Operation
Article G. Permit Fee for Pedaled Tricycle
Article H. Permit Fee for
Owners/Operators/Licensees/Promoters and
Cockpit Personnel
Article I. Special Permit for Cockfights
Article J. Permit Fee for Occupation/Calling Not Requiring
Government Examination
Article K. Fees for Registration and Transfer of Large Cattle
Article L. Fees for Impounding Astray Animals
Article M. Cart or Sledge Registration Fee
Article N. Permit Fee on Caretela or Calesa
Article O. Permit Fee For Agricultural Machinery and Other
Heavy Equipment
Article P. Permit Fee For Inspection of Machineries and
 Engines
Article Q. Permit Fee For Storage of Flammable and
Combustible Materials
Article R. Permit Fee For Temporary Use of Streets,
Sidewalks, Alley. Parks and Playground
Article W. Permit Fee For Excavations
Article T. Permit Fee For Circus and Other Parades
Article u. Permit Fee For Conduct of Groups Activities
Article v. Permit Fee for Film-making
Chapter IV SERVICE FEES
Article A. Secretary’s Fees
Article B. Local Civil Registry Fees
Article C. Police Clearance Fee
Article D. Sanitary Inspection Fee
Article E. Service Fees for Health Examination
Article F. Garbage Collection Fees
Article G. Dog Vaccination Fee
Chapter V MUNICIPAL CHARGES
Article A. Fishery Rentals, Fees and Charges
Article B. Rentals of Personnel and Real Properties Owned
by the Municipal
Article C. Charges for Parking
Article D. Hospital Charges
Article E. Waterworks System Charges
Article F. Cemetery Charges
Article G. Market Fees and Charges
Article H. Slaughterhouse and Corral Fees
Article I. Toll Fees or Charges
Chapter VI COMMUNITY TAX
Chapter VII GENERAL ADMINISTRATIVE PROVISIONS
Article A. Collection and Accounting of Municipal Taxes and
Other Impositions
Article B. Civil Remedies for Collection of Revenues
Article C. Taxpayer’s Remedies
Article D. Miscellaneous Provisions
BARANGAY MICRO-BUSINESS ENTERPRISES
Chapter VIII
(BMBE)
Article A. Preliminary Provisions
Article B. Registration and Operation of BMBEs
Article C. Incentives and Benefits
Article D. Miscellaneous Provisions

Revised Revenue Code of the Municipality of Hagonoy, Davao del Sur FY 2017-2021 Page 2
Chapter IX GENERAL PENAL PROVISIONS
Chapter X FINAL PROVISIONS

Republic of the Philippines

Municipality of Hagonoy
Province of Davao del Sur

Revised Revenue Code of the Municipality of Hagonoy, Davao del Sur FY 2017-2021 Page 3
 Municipal Ordinance No. ________

REVENUE CODE OF THE MUNICIPALITY OF HAGONOY, DAVAO DEL SUR

Be it ordained by the Sangguniang Bayan of the Municipality of

Hagonoy,Davao del Sur that

CHAPTER I. GENERAL PROVISIONS

Article A. Short Title and Scope

Section 1A.01. Short Title. This ordinance shall be known as the Revenue Code of
the Municipality of Hagonoy, Davao del Sur.

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

Article B. Construction of Provisions

Section 1B.01. Words and Phrases Not Herein Expressly Defined. - Words and
phrases embodied in this Code not herein specifically defined shall have the same
definitions as found in RA 7160, otherwise known as the Local Government Code of
1991.

Section 1B.02. Rules of Construction. - In construing the provisions of this Code,

the following rules of construction shall be observed unless inconsistent with the
manifest intent of the provisions;

(a) General Rules. All words and phrases shall be construed and understood
according to the common and approved usage of the language; but the
technical words and phrases and such other words in this Code which may
have acquired a peculiar or appropriate meaning shall be construed and
understood according to such technical, peculiar or appropriate meaning.

(b) Gender and Number. Every word in the Code importing the masculine gender
shall extend to both male and female. Every word importing the singular
number shall apply to several persons or things as well; and every word
importing the plural number shall extend and be applied to one person or
thing as well.

Revised Revenue Code of the Municipality of Hagonoy, Davao del Sur FY 2017-2021 Page 4
 (c) Reasonable Time. In all cases where any act is required to be done within the
reasonable time, the same shall be deemed to mean such time as may be
necessary for the prompt performance of the act.

(d) Computation of Time. The time within which an act is to be done as provided
in this Code, or in any rule or regulation issued pursuant to the provisions
thereof, when expressed in days, shall be computed by excluding the first day
and including the last day, except if the last day falls on a Sunday or holiday,
in which case the same shall be excluded in the computation and the business
day following shall be considered the last day.

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

(f) Conflicting Provisions of Chapters. If the provisions of different chapters

conflict with or contravene each other, the provisions of each chapter shall
prevail as to all specific matters and questions involved therein.

(g) Conflicting Provisions of Sections. If the provisions of the different sections in

the same article conflict with each other, the provisions of the Section which is
the last in point of sequence shall prevail.

Article C. Definition of Terms

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

(a) Business means trade or commercial activity regularly engaged in as a means

of livelihood or with a view to profit;

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

property;

(c) Cooperative is a duly registered association of persons, with a common bond

of interest, who have voluntarily joined together to achieve a lawful, common,
social, or economic end, making equitable contributions to the capital
required and accepting a fair share of the risks and benefits of the
undertaking in accordance with universally accepted cooperative principles.

(d) Corporations includes partnerships, no matter how created or organized,

joint-stock companies, joint accounts (cuentas en participation), associations
or insurance companies but does not include general professional
partnerships and a joint venture or consortium formed for the purpose of

Revised Revenue Code of the Municipality of Hagonoy, Davao del Sur FY 2017-2021 Page 5
 undertaking construction projects or engaging in petroleum, coal,
geothermal, and other energy operations or consortium agreement under a
service contract with the government. General professional partnerships are
partnerships formed by persons for the sole purpose of exercising their
common profession, no part of the income of which is derived from engaging
in any trade or business;

The term "resident foreign" when applied to a corporation means a foreign

corporation not otherwise organized under the laws of the Philippines but
engaged in trade or business within the Philippines.

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

(f) Fee means a charge fixed by law or ordinance for the regulation or inspection
of a business or activity. It shall also include charges fixed by law or agency
for the services of a public officer in the discharge of his official duties;

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

(h) Gross Sales or Receipts include the total amount of money or its equivalent
representing the contract price, compensation or service fee, including the
amount charged or materials supplied with the services and deposits or
advance payments actually received during the taxable quarter for the
services performed or to be performed for another person excluding
discounts if determinable at the time of sales, sales return, excise tax, and
value added tax (VAT);

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

fine.

(j) License or Permit is a right or permission granted in accordance with law or

by a competent authority to engage in some business or occupation or to
engage in some transactions.

(k) Motorcycle-for-hire refers to motorcycles used for the transport of goods for
a fee.

Revised Revenue Code of the Municipality of Hagonoy, Davao del Sur FY 2017-2021 Page 6
 (l) Municipal Waters include not only streams, lakes and tidal waters within the
Municipality, not being the subject of private ownership and not comprised
within the national parks, public forest, timber lands, forest reserves or fishery
reserves, but also marine waters included between two lines drawn
perpendicularly to the general coastline from points where boundary lines of
the Municipality touch the sea at low tide and a third line parallel with the
general coastline and fifteen (15) kilometers from it. Where two (2)
municipalities are so situated on the opposite shores that there is less than
fifteen (15) kilometers of marine waters between them, the third line shall be
equally distant from opposite shores of the respective municipalities;

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

(n) Privilege means a right or immunity granted as a peculiar benefit, advantage

or favor.

(o) Pedicab (Padyak) refers to a non-motorized three-wheeled passenger vehicle

which the driver propels by pedaling and usually with the cab attached to the
main cycle at the right side.

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

(q) Public Market a place where fresh food or items for food or other
commodities are sold. It may be established or operated by the municipal
government or by a franchise granted by the Sangguniang Bayan to private
persons. The public market area may include stalls where goods may be sold
to public, loading and unloading spaces and parking areas for vehicles.

(r) Public Utility refers to electric power generating and distributing systems,
road, rail, air and water companies, characterized by large investments
because their optimum scale is huge. They are natural monopolies whose
prices, profits and efficiency are not subject to competitive checks, and they
provide essential services to industries and constituents. The operations of
public utilities are granted through special laws or ordinances.

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

(t) Residents refer to natural persons who have their habitual residence in the
province, city, or municipality where they exercise their civil rights and fulfill
their civil obligations, and to juridical persons for which the law or any other

Revised Revenue Code of the Municipality of Hagonoy, Davao del Sur FY 2017-2021 Page 7
 provision creating or recognizing them fixes their residence in a particular
province, city or municipality. In the absence of such laws, juridical persons
are residents or the province, city or municipality where they have their legal
residence or principal place of business or where they conduct their principal
business or occupation;

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

(v) Shopping Centers refers to business establishments which may include

groceries, appliances. Refrigerated or non-perishable goods, amusement
activities, movie houses, fitness centers, clothing apparels, home furnishing,
etc. housed in one building or several buildings. It may be operated by one
person or by difference persons renting spaces in the complex.

(w) Services mean the duties, work or functions performed or discharged by a

government officer, or by a private person contracted by the government, as
the case may be.

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

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

CHAPTER II. TAXES ON BUSINESS

Article A. Graduated Tax on Business

Section 2A.01. Definitions. - When used in this Article.

(a) Advertising Agency includes all persons who are engaged in the business
of advertising for others by means of billboards, posters, placards, notices,
signs, directories, pamphlets, leaflets, handbills, electric or neon lights,
airplanes, balloons or other media, whether in pictorial or reading form.

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

Revised Revenue Code of the Municipality of Hagonoy, Davao del Sur FY 2017-2021 Page 8
 The phrase "whether in their original form or not" refers to the
transformation of said products by the farmer, fisherman, producer or
owner through the application of processes to preserve or otherwise to
prepare said products for the market such as freezing, drying, salting,
smoking, or stripping for purposes of preserving or otherwise preparing
said products for the market; to be considered an agricultural product
whether in its original form or not, its transformation must have been
undertaken by the farmer, fisherman, producer or owner.

Agricultural products as defined include those that undergo not only simple
but even sophisticated processes employing advanced technological means
in packaging like dressed chicken or ground coffee in plastic bags or
styropor or other packaging materials intended to process and prepare the
products for the market.

The term by-products shall mean those materials which in cultivation or

processing of an article remain over, and which are still of value and
marketable, like copra cake from copra or molasses from sugar cane;

(c) Amusement is a pleasurable diversion and entertainment. It is synonymous

to relaxation, avocation, pastime, or fun;

(d) Amusement Places include theaters, cinemas, concert halls, circuses and
other places of amusement where one seeks admission to entertain oneself
by seeing or viewing the show or performance;

(e) Banks and other Financial Institutions include non-bank financial

intermediaries, lending investors, finance and investment companies,
pawnshops, money shops, insurance companies, stock markets, stock
brokers, and dealers in securities and foreign exchange, as defined under
applicable law, or rules and regulations thereunder;

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

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

(h) Cabaret/Dance Hall includes any place or establishment where dancing is

permitted to the public in consideration of any admission, entrance, or any

Revised Revenue Code of the Municipality of Hagonoy, Davao del Sur FY 2017-2021 Page 9
 other fee paid, on or before, or after the dancing, and where professional
hostesses or dancers are employed.

(i) Capital Investment is the capital that a person employs in any undertaking,
or which he contributes to the capital of a partnership, corporation, or any
other juridical entity or association in a particular taxing jurisdiction;

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

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

(l) Contractor includes persons, natural or juridical, not subject to professional

tax under Section 139 of the Local Government Code of 1991, whose
activity consists essentially of the sale of all kinds of services for a fee,
regardless of whether or not the performance of the service calls for the
exercise or use of the physical or mental faculties of such contractor or his
employees;

As used in this Article, the term "contractor" shall include general

engineering, general building and specially contractors as defined under
applicable laws, filling, demolition and salvage works contractors;
proprietors or operators of mine drilling apparatus; proprietors or operators
of dockyards; persons engaged in the installation of water system, and gas
or electric light, heat, or establishments; proprietors or operators of
smelting plants; engraving plating and plastic lamination establishments;
proprietors or operators of establishments for repairing, repainting,
upholstering, washing or greasing of vehicles, heavy equipment,
vulcanizing, recapping and battery charging; proprietors or operators of
furniture shops and establishments for planning or surfacing and re-cutting
of lumber and sawmills under contract to saw or cut logs belonging to
others; proprietors or operators of dry-cleaning or dyeing establishments,
steam laundries, and using washing machines; proprietors or owners of
shops for the repair of any kind of mechanical and electrical devices;
instruments, apparatus, or furniture and shoe repairing by machine or any
mechanical and electrical devices; proprietors or operators of
establishments or lots for parking purposes; proprietors or operators of
tailor shops, dress shops. milliners and hatters, beauty parlors, barbershops,
massage clinics, sauna, Turkish and Swedish baths, slenderizing and body-
building saloon and similar establishments; photographic studios; funeral
parlors; proprietors or operators of hotels, motels, and lodging hoses;
proprietors or operators of arrastre and stevedoring, warehousing, or

Revised Revenue Code of the Municipality of Hagonoy, Davao del Sur FY 2017-2021 Page 10
 forwarding establishments; master plumbers, smiths and house or sign
painters; printers, bookbinders, lithographers, publishers except those
engaged in the publication or printing of any newspaper, magazine, review
or bulletin which appears at regular intervals with fixed prices for
subscription and sale and which is not devoted principally to the publication
of advertisements; business agents, private detectives or watchman
agencies; commercial and immigration brokers; cinematographic film
owners, lessors and distributors.

The term contractor shall include welding shops, service stations,

white/blue, printing, recopying, or photocopying services, assaying
laboratories, advertising agencies, shops for shearing animals, vaciador
shops, stables, construction of motor vehicles, animal drawn vehicles,
and/or tricycles, lathe machine shops, furniture shops, and proprietors of
bulldozers and other heavy equipment available to others for consideration.

(m) Dealer means one whose business is to buy and sell merchandise, goods
and chattels as a merchant. He stands immediately between the producer
or manufacturer and the consumer and depends for his profit not upon the
labor he bestows upon his commodities but upon the skill and foresight
with which he watches the market;

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

(o) Manufacturer includes every person who, by physical or chemical process,

alters the exterior texture or form or inner substance of any such raw
materials or manufactured or partially manufactured product in such
manner as to prepare it for special use or uses to which it could not have
been put in its original condition, or who by any such process, alters the
quality of any such raw material or manufactured or partially manufactured
products so as to reduce its marketable shape or prepare it for any of the
use of industry, or who by any such process, combines any raw material or
manufactured products with other materials or products of the same or of
different kinds and in such manner that the finished products of such
process or manufacture can be put to a special use or uses to which such
raw material or manufactured or partially manufactured in their original

Revised Revenue Code of the Municipality of Hagonoy, Davao del Sur FY 2017-2021 Page 11
 condition could not have been put, and who in addition, alters such raw
material or manufactured or partially manufactured products, or combines
the same to produce such finished products for the purpose of their sale or
distribution to others and for his own use for consumption;

(p) Marginal Farmer or Fisherman refers to individuals engaged in subsistence

farming or fishing which shall be limited to the sale, barter or exchange of
agricultural or marine products produced by himself and his immediate
family and whose annual net income from such farming or fishing does not
exceed Fifty Thousand Pesos ( 50,000.00) or the poverty line established by
NEDA for the particular region or locality, whichever is higher;

(q) Motor Vehicle means any vehicle propelled by any power other than
muscular power using the public roads, but excluding road rollers, trolley
cars, street sweepers, sprinklers, lawn mowers, bulldozers, graders, forklifts,
amphibian trucks, and cranes if not used on public roads, vehicles that run
only on rails or tracks, tractors, trailers, and traction engines of all kinds used
exclusively for agricultural purposes;

(r) Peddler means any person who, either for himself or on commission, travels
from place to place and sells his goods or offers to sell and deliver the
same. Whether a peddler is a wholesale peddler or retail peddler of a
particular commodity shall be determined from the definition of wholesale
dealer or retail dealer as provided in this Ordinance;

(s) Public Market refers to any place, building, or structure of any kind
designated as such by the local board or council, except public streets,
plazas, parks, and the like.

(t) Rectifier comprises every person who rectifies, purifies, or refines distilled
spirits or wines by any process other than by original or continuous
distillation from mash, wort, wash, sap, or syrup through continuous closed
vessels and pipes until the manufacture thereof is complete. Every
wholesale or retail liquor dealer who has in his possession any still or mash
tub, or who keeps any other apparatus for the purpose of distilling spirits, or
in any manner refining distilled spirits, shall also be regarded as a rectifier
and as being engaged in the business of rectifying.

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

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

Revised Revenue Code of the Municipality of Hagonoy, Davao del Sur FY 2017-2021 Page 12
 (w) Vessel includes every type of boat, craft, or other artificial contrivances
used, or capable of being used, as a means of transportation on water.

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

(y) Wholesale means a sale where the purchaser buys or imports the
commodities for resale to persons other than the end user regardless of the
quantity of the transaction.

Section 2A.02. Imposition of Tax. - There is hereby imposed on the following

persons who establish, operate, conduct or maintain their respective business within
the municipality a graduated business tax in the amounts hereafter prescribed:

(a) On manufacturers, assemblers, repackers, processors, brewers, distillers,

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

Amount of Gross
Sales/Receipts For the Amount of Tax per Annum
Preceding Calendar Year
Less than 10,000.00 165.00
10,000.00 or more but less than 15,000.00 220.00
15,000.00 or more but less than 20,000.00 302.00
20,000.00 or more but less than 30,000.00 440.00
30,000.00 or more but less than 40,000.00 660.00
40,000.00 or more but less than 50,000.00 825.00
50,000.00 or more but less than 75,000.00 1,320.00
75,000.00 or more but less than 100,000.00 1,650.00
100,000.00 or more but less than 150,000.00 2,200.00
150,000.00 or more but less than 200,000.00 2,750.00
200,000.00 or more but less than 300,000.00 3,850.00
300,000.00 or more but less than 500,000.00 5,500.00
500,000.00 or more but less than 750,000.00 8,000.00
750,000.00 or more but less than 1,000,000.00 10,000.00
1,000,000.00 or more but less than 2,000,000.00 13,750.00
2,000,000.00 or more but less than 3,000,000.00 16,500.00
3,000,000.00 or more but less than 4,000,000.00 19,800.00

Revised Revenue Code of the Municipality of Hagonoy, Davao del Sur FY 2017-2021 Page 13
4,000,000.00 or more but less than 5,000,000.00 12,100.00
5,000,000.00 or more but less than 6,500,000.00 24,375.00
6,500,000.00 or more At a rate not exceeding thirty-
seven and a half percent
(37½%) of one percent (1%) in
excess of P6,5000.00

The preceding rates shall apply only to the amount of domestic sales of
manufacturers, assemblers, repackers, processors, brewers, distillers, rectifiers and
compounders of liquors, distilled spirits, and wines or manufacturers of any article of
commerce of whatever kind or nature other than those enumerated under paragraph
(c) of this Section.
(b) On wholesalers, distributors, or dealers in any article of commerce of
whatever kind or nature in accordance with the following schedules:

Amount of Gross
Sales/Receipts For the Amount of Tax per Annum
Preceding Calendar Year
Less than 1,000.00 18.00
1,000.00 or more but less than 2,000.00 33.00
2,000.00 or more but less than 3,000.00 50.00
3,000.00 or more but less than 4,000.00 72.00
4,000.00 or more but less than 5,000.00 100.00
5,000.00 or more but less than 6,000.00 121.00
6,000.00 or more but less than 7,000.00 143.00
7,000.00 or more but less than 8,000.00 165.00
8,000.00 or more but less than 10,000.00 187.00
10,000.00 or more but less than 15,000.00 220.00
15,000.00 or more but less than 20,000.00 275.00
20,000.00 or more but less than 30,000.00 330.00
30,000.00 or more but less than 40,000.00 440.00
40,000.00 or more but less than 50,000.00 660.00
50,000.00 or more but less than 75,000.00 990.00
100,000.00 or more but less than 150,000.00 1,870.00
150,000.00 or more but less than 200,000.00 2,420.00
200,000.00 or more but less than 300,000.00 3,300.00
300,000.00 or more but less than 500,000.00 4,440.00
500,000.00 or more but less than 750,000.00 6,600.00

Revised Revenue Code of the Municipality of Hagonoy, Davao del Sur FY 2017-2021 Page 14
750,000.00 or more but less than 1,000,000.00 8,800.00
1,000,000.00 or more but less than 2,000,000.00 10,000.00
2,000,000.00 or more
At a rate not exceeding fifty
percent (50%) of one percent
(1%) in excess of P2,000,000.00

The businesses enumerated in paragraph (a) above shall no longer be subject to the
tax on wholesalers, distributors, or dealers herein provided for.

(c) On exporters, and on manufacturers, millers, producers, wholesalers,

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

(1) Rice and Corn;

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

For purposes of this provision, the term exporters shall refer to those who are
principally engaged in the business of exporting goods and merchandise, as well as
manufacturers and producers whose goods or products are both sold domestically
and abroad. The amount of export sales shall be excluded from the total sales and
shall be subject to the rates not exceeding one half (1/2) of the rates prescribed
under paragraphs (a), (b), and (d) of this Article.

(d) On retailers.

Amount of Gross Sales/Receipts For the Amount of Tax

Preceding Calendar Year per Annum
P400,000.00 or less 2%
More than P400,000.00 1%

Revised Revenue Code of the Municipality of Hagonoy, Davao del Sur FY 2017-2021 Page 15
The rate of two percent (2%) per annum shall be imposed on sales not exceeding
Four Hundred Thousand Pesos (P 400,000.00) while the rate of one percent (1%) per
annum shall be imposed on sales in excess of the first Four Hundred Thousand Pesos
(P 400,000.00).

However, barangays shall have the exclusive power to levy taxes on stores whose
gross sales or receipts of the preceding calendar year does not exceed Thirty
Thousand Pesos (PhP 30,000.00) subject to existing laws and regulations.

(e) On contractors and other independent contractors in accordance with the

following schedule.

Amount of Gross Sales/Receipts For

Amount of Tax per Annum
the Preceding Calendar Year
Less than 5,000.00 27.50

5,000.00 or more but less than 10,000.00 61.50

10,000.00 or more but less than 15,000.00 104.50
15,000.00 or more but less than 20,000.00 165.00
20,000.00 or more but less than 30,000.00 275.00
30,000.00 or more but less than 40,000.00 385.00
40,000.00 or more but less than 50,000.00 550.00
50,000.00 or more but less than 75,000.00 880.00
100,000.00 or more but less than 150,000.00 1,320.00
150,000.00 or more but less than 200,000.00 1,980.00
200,000.00 or more but less than 250,000.00 2,640.00
250,000.00 or more but less than 300,000.00 3,630.00
300,000.00 or more but less than 400,000.00 4,620.00
400,000.00 or more but less than 500,000.00 6,160.00
500,000.00 or more but less than 750,000.00 8,250.00
750,000.00 or more but less than 1,000,000.00 9,250.00
1,000,000.00 or more but less than 2,000,000.00 10,250.00
2,000,000.00 or more 11,500.00
At a rate not exceeding fifty
percent (50%) of one percent
(1%) in excess of 2,000,000.00

Provided, that in no case shall the tax on gross sales of P2,000,000.00 or more be less
than P11,500.00.

Revised Revenue Code of the Municipality of Hagonoy, Davao del Sur FY 2017-2021 Page 16
For purposes of this section, the tax on multi-year projects undertaken general
engineering, general building, and specialty contractors shall initially be based on the
total contract price, payable in equal annual installments within the project term.

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

In cases of projects completed within the year, the tax shall be based upon the
contract price and shall be paid upon the issuance of the Mayor’s Permit.

(f) On banks and other financial institutions, at the rate of fifty percent of one
percent (50% of 1%) of the gross receipts of the preceding calendar year
derived from interest, commissions and discounts from lending activities,
income from financial leasing, dividends, rentals on property, and profit
from exchange or sale of property, insurance premium. All other income
and receipts not herein enumerated shall be excluded in the computation of
the tax.

(g) On businesses hereunder enumerated, the graduated tax rates are hereby
imposed:

1. Cafes, cafeterias, ice cream and other refreshment parlors, restaurants,

soda fountain bars, carinderias or food caterers;

2. Amusement places, including places wherein customers thereof

actively participate without making bets or wagers, including but not
limited to night clubs, or day clubs, cocktail lounges, cabarets or
dance halls, karaoke bars, skating rinks, bath houses, swimming pools,
exclusive clubs such as country and sports clubs, resorts and other
similar places, billiard and pool tables, bowling alleys, circuses,
carnivals, merry-go-rounds, roller coasters, ferris wheels, swings,
shooting galleries, and other similar contrivances, theaters and
cinema houses, boxing stadia, race tracks, cockpits and other similar
establishments.

3. Commission agents

4. Lessors, dealers, brokers of real estate;

5. On travel agencies and travel agents

Revised Revenue Code of the Municipality of Hagonoy, Davao del Sur FY 2017-2021 Page 17
 6. On boarding houses, pension houses, motels, apartments, apartelles,
and condominiums

7. Subdivision owners/ Private Cemeteries and Memorial Parks

8. Privately-owned markets;

9. Hospitals, medical clinics, dental clinics, therapeutic clinics, medical

laboratories, dental laboratories;

10. Operators of Cable Network System

11. Operators of computer services establishment

14. General consultancy services

15. All other similar activities consisting essentially of the sales of services
for a fee.

Amount of Gross Sales/Receipts

Amount of Tax per Annum
For the Preceding Calendar Year
Less than 5,000.00 27.50
5,000.00 or more but less than 10,000.00 61.50
10,000.00 or more but less than 15,000.00 104.50
15,000.00 or more but less than 20,000.00 165.00
20,000.00 or more but less than 30,000.00 275.00
30,000.00 or more but less than 40,000.00 385.00
40,000.00 or more but less than 50,000.00 550.00

50,000.00 or more but less than 75,000.00 880.00

75,000.00 or more but less than 100,000.00 1,320.00
100,000.00 or more but less than 150,000.00 1,980.00
150,000.00 or more but less than 200,000.00 2,640.00
200,000.00 or more but less than 250,000.00 3,630.00
250,000.00 or more but less than 300,000.00 4,620.00
400,000.00 or more but less than 500,000.00 8,250.00
500,000.00 or more but less than 750,000.0 9,250.00
750,000.00 or more but less than 1,000,000.00 10,250.00
1,000,000.00 or more but less than 2,000,000.00 11,500.00
2,000,000.00 or more At a rate not exceeding fifty
percent (50%) of one percent
(1%) in excess of 2,000,000

Revised Revenue Code of the Municipality of Hagonoy, Davao del Sur FY 2017-2021 Page 18
 Provided, that in no case shall the tax on gross sales of P2,000,000.00 or more be
less than P11,500.00.

(h) On peddlers engaged in the sale of any merchandise or article of commerce,

at the rate of (not exceeding P 50.00) per peddler annually.

Delivery trucks, vans or vehicles used by manufacturers, producers, wholesalers,

dealers or retailers enumerated under Section 141 of R.A. 7160 shall be exempt:
from the peddler’s tax herein imposed.

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

Article B. Other Taxes on Business

Tax on Mobile Traders

Sectio2B.01. Definition. – When used in this Article

A Mobile Trader is a person, who either for himself or commission, travels from
place to place and sells his goods or sells and offers to deliver the same, using a
vehicle. Subsumed in this definition are rolling stores, portable stores, and similar
arrangements.

Section 2B.02. Imposition of Tax. – There is hereby imposed an annual tax at the
rate of one percent (1%) on the gross receipts of Mobile Traders.

Section 2B.03. Time of Payment. – The tax shall be paid upon the issuance of the
Mayor’s Permit to do business in the Municipality.

Section 2B.04. Administrative Provisions. –

(a) The Municipal Treasurer shall determine the taxable gross receipts by
applying the Presumptive Income Level Technique provided in this Code,
and thereafter assess and collect the tax due.

Tax on Operators of Public Utility Vehicles

Section 2B.05. Imposition of Tax. – There is hereby imposed a tax on operators of

public utility vehicles maintaining booking office, terminal, or waiting station for the

Revised Revenue Code of the Municipality of Hagonoy, Davao del Sur FY 2017-2021 Page 19
purpose of carrying passengers from this municipality under a certificate of public
convenience and necessity or similar franchises:

Amount of Fee per

Kind of Public Utility
Annum
Air-conditioned buses 500.00/unit
Buses without air conditioning 450.00/unit
"Mini" buses 300.00/unit
Jeepneys/Vans 250.00/unit
Taxis 250.00/unit
Motorized Tricycle for Hire 200.00/unit

Section 2B.06. Time of Payment. - The tax shall be paid within the first twenty (20)
days of January of each year.

Tax on Ambulant and Itinerant Amusement Operators

Section 2B.07. Imposition of Tax. – There is hereby imposed a tax on ambulant and
itinerant amusement operators during fiestas and fairs at the following rates:

Type of Amusement Amount of Fee

 Circus, carnivals, or the like per day

 Merry-Go-Round, roller coaster, ferris wheel, swing,
shooting gallery and other similar contrivances per day
 Sports contest/exhibitions per day
 Other similar contrivances

Section 2B.08. Time of Payment. – The tax herein imposed shall be payable before
engaging in such activity.

Tax on Mining Operations

Section 2B.09. Definitions. – When used in this Section

(a) Minerals refer to naturally occurring inorganic substances (found in nature)

whether in solid, liquid, gaseous or any intermediate state.

(b) Mineral Products shall mean things produced and prepared in a workable
state by simple treatment processes such as washing or drying but without

Revised Revenue Code of the Municipality of Hagonoy, Davao del Sur FY 2017-2021 Page 20
 undergoing any chemical change or process or manufacturing by the lessee,
concessionaire or owner of mineral lands.

(c) Quarry Resources means any common stone or other common mineral
substances such as but not restricted to marble, granite, volcanic cinders,
basalt, tuff, and rock phosphate.

Section 2B.10. Imposition of Tax. – There is hereby levied an annual tax at the rate
of two and four tenth per cent (2.4%) based on the gross receipts for the preceding
year of mining operations.

Section 2B.11. Situs of the Tax. - Payment of the tax shall be made to this
municipality which has jurisdiction over the mining area. (In case the area transcends
two (2) or more local government units, payment shall be made to the municipality
having the largest area.}

Section 2B.12. Exclusion. - Extraction of the following are excluded from the
coverage of the tax levied herein:

(a) Mineral Products such as ordinary stones, sand, gravel, earth and other quarry
resources;

(b) Indigenous petroleum such as mineral oil, hydrocarbon gas, bitumen, crude
asphalt, mineral gas and all other similar or naturally associated substances.

Section 2B.13. Time of Payment. - The tax shall be paid once within the first twenty
(20) days of January or in quarterly installments within the first twenty (20) days of
January, April, July, and October of each year.

Section 2B.14. Administrative Provisions. -

(a) The Municipal Treasurer shall keep a registry of mining operators on which all
instruments concerning mining rights, such as acquisition, sub-lease,
operating agreements, transfers, assignments, condonment, cancellation and
others, are recorded.

(b) It shall be the duty of every lessee, owner, or operator to make a true and
complete return setting forth the quantity and the actual market value of the
minerals or mineral products or quarry resources to be removed.

Section 6. Liability to Real Property Tax. – Any person, grantee, concessionaire

who shall undertake and execute mining operations (exploration development and
commercial utilization) of certain mineral deposits existing within the mining area
shall be subject/liable to real property tax.

Revised Revenue Code of the Municipality of Hagonoy, Davao del Sur FY 2017-2021 Page 21
Section 7. Payment of Mayor’s Permit and Other Regulatory Fees. – Mayor’s
Permit and other regulatory fees shall be collected before the start of the mining
operation of a mining company pursuant to Sections 147 and 151 of th LGC and as
implemented under a duly-enacted revenue code of the LGU concerned.]

Tax on Forest Concessions and Forest Products

Section 2B.15. Definitions. - When used in this Section

(a) Forest Products means timber, pulp-wood/chipwood, firewood, fuel wood

and minor forest products such as bark, tree tops, resins, gum, wood, oil,
honey, beeswax, nipa, rattan or other forest growth such as grass, shrub, and
flowering plants, the associated water, fish, scenic, historical, recreational, and
geologic resources in forest lands.

(b) Forest Lands include the public forest, the permanent forest or the forest
reserves, and forest reservations.

Section 2B.16. Imposition of Tax. - There is hereby imposed a tax on forest

concessions and forest products at a rate of two and four tenth percent (2.4%) of the
annual gross receipts of the concessionaire during the preceding year.

Section 2B.17. Time of Payment. - The tax shall be paid once within the first twenty
(20) days of January or in quarterly installments within the first twenty (20) days of
January, April, July, and October of each year.

Article C. Exemptions

Section 2C.01. Exemption. – Business engaged in the production, manufacture,

refining, distribution of oil, gasoline, and other petroleum products shall not be
subject to any local tax imposed under Article A and Article B.

Article D. Situs of Tax

Section 2D.01. Situs of the Tax. –

Revised Revenue Code of the Municipality of Hagonoy, Davao del Sur FY 2017-2021 Page 22
 (a) For purposes of collection of the business tax under the "situs" of the tax law,
the following definition of terms and guidelines shall be strictly observed:

1. Principal Office - the head or main office of the businesses appearing in

the pertinent documents submitted to the Securities and Exchange
Commission, or the Department of Trade and Industry, or other
appropriate agencies as the case may be.

The Municipality or municipality specifically mentioned in the articles of

the incorporation or official registration papers as being the official
address or said principal office shall be considered as the situs thereof.

In case there is a transfer or relocation of the principal office to another

Municipality, it shall be the duty of the owner, operator or manager of the
business to give due notice of such transfer or relocation to the local chief
executives of the cities or municipalities concerned within fifteen (15) days
after such transfer or relocation is effected.

2. Branch or Sales Office - a fixed place in a locality which conducts

operations of the businesses as an extension of the principal office.
However, offices used only as display areas of the products where no
stocks or items are stored for sale, although orders for the products may
be received thereat, are not branch or sales offices as herein
contemplated. A warehouse which accepts orders and/or issues sales
invoices independent of a branch with sales office shall be considered as a
sales office.

3. Warehouse - a building utilized for the storage of products for sale and
from which goods or merchandise are withdrawn for delivery to
customers or dealers, or by persons acting on behalf of the business. A
warehouse that does not accept orders and/or issue sales invoices as
aforementioned shall not be considered a branch or sales office.

4. Plantation - a tract of agricultural land planted to trees or seedlings

whether fruit bearing or not, uniformly spaced or seeded by broadcast
methods or normally arranged to allow highest production. For purpose
of this Article, inland fishing ground shall be considered as plantation.

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

corporation to conduct studies, tests, researches or experiments involving
agricultural, agri-business, marine or aquatic livestock, poultry, dairy and
other similar products for the purpose of improving the quality and
quantity of goods and products.

Revised Revenue Code of the Municipality of Hagonoy, Davao del Sur FY 2017-2021 Page 23
 However, on-site sales of commercial quantity made in experimental
farms shall be similarly imposed the corresponding tax under paragraph
(b), Section 2A.02 of this Ordinance.

(b) Sales Allocation

1. All sales made in a locality where there is branch or sales office or

warehouse shall be recorded in said branch or sales office or warehouse
and the tax shall be payable to the Municipality where the same is
located.

2. In cases where there is no such branch, sales office, plant or plantation in

the locality where the sale is made, the sale shall be recorded in the
principal office along with the sale made by said principal office and the
tax shall accrue to the Municipality where said principal office is located.

3. In cases where there is a factory, project office, plant or plantation in

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

The sales allocation in (a) and (b) above shall not apply to experimental
farms. LGUs where only experimental farms are located shall not be
entitled to the sales allocation herein provided for.

4. In case of a plantation located in a locality other than that where the

factory is located, said seventy percent (70%) sales allocation shall be
divided as follows:

 Sixty percent (60%) to the Municipality where the factory is

located; and

 Forty percent (40%) to the Municipality where the plantation is

located.

5. In cases where there are two (2) or more factories, project offices, plants
or plantations located in different localities, the seventy percent (70%)
sales allocation shall be pro-rated among the localities where such
factories, project offices, plants and plantations are located in proportion
to their respective volumes of production during the period for which the
tax is due.

Revised Revenue Code of the Municipality of Hagonoy, Davao del Sur FY 2017-2021 Page 24
 In the case of project offices of services and other independent
contractors, the term production shall refer to the costs of projects
actually undertaken during the tax period.

6. The foregoing sales allocation under par. (3) hereof shall be applied
irrespective of whether or not sales are made in the locality where the
factory, project office, plant or plantation is located. In case of sales made
by the factory, project office, plant or plantation, the sale shall be covered
by paragraph (1) or (2) above.

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

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

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

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

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

This municipality shall tax the sales of the products withdrawn by route trucks
from the branch, sales office or warehouse located herein but sold in another
locality.

Revised Revenue Code of the Municipality of Hagonoy, Davao del Sur FY 2017-2021 Page 25
 Article E. Payment of Business Taxes

Section 2E.01. Payment of Business Taxes. -

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

The conduct or operation of two or more related businesses provided for

under Chapter II of this Code any one person, natural or juridical, shall require
the issuance of a separate permit or license to each business.

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

(c) In cases where a person conducts or operates two (2) or more businesses
mentioned in Section 2A.01 of this Ordinance which are subject to different
rates of imposition, the taxable gross sales or receipts of each business shall
be reported independently and tax thereon shall be computed on the basis of
the pertinent schedule.

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

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

Section 2E.04. Administrative Provisions. -

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

(b) Issuance and Posting of Official Receipt. The Municipal Treasurer shall issue
an official receipt upon payment of the business tax. Issuance of the said

Revised Revenue Code of the Municipality of Hagonoy, Davao del Sur FY 2017-2021 Page 26
 official receipt shall not relieve the taxpayer of any requirement imposed by
the different departments of this municipality.

Every person issued an official receipt for the conduct of a business or

undertaking shall keep the same conspicuously posted in plain view at the
place of business or undertaking. If the individual has no fixed place of
business or office, he shall keep the official receipt in his person. The receipt
shall be produced upon demand by the Municipal Mayor, Municipal
Treasurer, or their duly authorized representatives.

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

(d) Sworn Statement of Gross Receipts or Sales. Operators of business subject to

the taxes on business shall submit a sworn statement of the capital
investment before the start of their business operations and upon application
for a Mayor's permit to operate the business. Upon payment of the tax levied
in this Chapter, any person engaged in business subject to the business tax
paid based on gross sales and/or receipts shall submit a sworn statement of
his gross sales/receipts for the preceding calendar year or quarter in such
manner and form as may be prescribed by the Municipal Treasurer. Should
the taxpayer fail to submit a sworn statement of gross sales or receipts, due
among others to his failure to have a book of accounts, records or
subsidiaries for his business, the Municipal Treasurer or his authorized
representatives may verify or assess the gross sales or receipts of the taxpayer
under the best available evidence upon which the tax may be based.

(e) Submission of Certified Income Tax Return Copy. All persons who are
granted a permit to conduct an activity or business and who are liable to
pay the business tax provided in this Code shall submit a certified
photocopy of their income tax returns (ITR) on or before April 30 of each
year. The deficiency in the business tax arising out of the difference in
gross receipts or sales declared in the application for Mayor’s Permit/
Declaration of gross sales or receipts and the gross receipts or sales
declared in the ITR shall be payable on or before May 20 of the same year

Revised Revenue Code of the Municipality of Hagonoy, Davao del Sur FY 2017-2021 Page 27
 with interest at the rate of ten percent (10%) corresponding to the two
percent (2%) per month from January to May. Payments of the deficiency
tax made after May 20 shall be subject to the twenty-five percent (25%)
surcharge and two percent (2%) interest for every month counted from
January up to the month payment is made.

(f) Issuance of Certification. The Municipal Treasurer may, upon presentation or

satisfactory proof that the original receipt has been lost, stolen or destroyed,
issue a certification to the effect that the business tax has been paid,
indicating therein, the number of the official receipt issued, upon payment of
a fee of One Hundred Pesos (P100.00).

(g) Transfer of Business to Other Location. Any business for which a municipal
business tax has been paid by the person conducting it may be transferred
and continued in any other place within the territorial limits of this
municipality without payment of additional tax during the period for which
the payment of the tax was made.

(h) Retirement of Business.

(1) Any person natural or juridical, subject to the tax on business under Article
A, Chapter 11 of this Ordinance shall, upon termination of the business,
submit a sworn statement of the gross sales or receipts for the current
calendar year within thirty (30) days following the closure. Any tax due
shall first be paid before any business or undertaking is fully terminated.

For the purposes hereof, termination shall mean that business

operations are stopped completely. Any change in ownership,
management and/or name of the business shall not constitute
termination as herein contemplated. Unless stated otherwise,
assumption of the business by any new owner or manager or re-
registration of the same business under a new name will only be
considered by the LGU concerned for record purposes in the course of
the renewal of the permit or license to operate the business.

The Municipal Treasurer shall see to it that the payment of taxes of a

business is not avoided by simulating the termination or retirement
thereof. For this purpose, the following procedural guidelines shall be
strictly followed:

(a) The Municipal Treasurer shall assign every application for the
termination or retirement of business to an inspector in his office
who shall go to address of the business on record to verify if it is
really not operating. If the inspector finds that the business is

Revised Revenue Code of the Municipality of Hagonoy, Davao del Sur FY 2017-2021 Page 28
 simply placed under a new name, manager and/or new owner, the
Municipal Treasurer shall recommend to the Municipal Mayor the
disapproval of the application of the termination or retirement of
said business;

(b) Accordingly, the business continues to become liable for the

payment of all taxes, fees, and charges imposed thereon under
existing local tax ordinance; and

(c) In addition, in the case of a new owner to whom the business was
transferred by sale or other form of conveyance, said new owner
shall be liable to pay the tax or fee for the business and shall
secure a new Mayor’s permit therefore.

(2) In case it is found that the retirement or termination of the business is

legitimate and the tax paid during the current year be less than the tax
due for the current year based on the gross sales or receipts, the
difference in the amount of the tax shall be paid before the business is
considered officially retired or terminated.

(3) The permit issued to a business retiring or terminating its operation

shall be surrendered to the Local Treasurer who shall forthwith cancel
the same and record such cancellation in his books.

(i) Death of Licensee. When any individual paying a business tax dies, and the
business is continued by a person interested in his estate, no additional
payment shall be required for the residue of the term for which the tax was
paid.

Article F. Presumptive Income Level

Section 2F.01. Presumptive Income Level. - For every tax period, the Treasurer’s
Office shall prepare a stratified schedule of "presumptive income level" to
approximate the gross receipt of each business classification.

[The PIL technique makes use of easily verifiable indicators as means for
determining gross sales.

It is based on logical assumptions that do not require monitoring of

business establishments nor financial audit and complicated computation.

The indicators can be in the form of estimated daily sales/gross receipts,

average number of customers, estimates of inventories, inventory
turnover and mark-ups, space occupied, occupancy rates, and others.

Revised Revenue Code of the Municipality of Hagonoy, Davao del Sur FY 2017-2021 Page 29
 The indicators will also depend on he nature of the business.

The major consideration in identifying possible indicators should be that

these are easy to quantify, verifiable, common for the business, and
acceptable to both the LGU and the taxpayers.]

Section 2F.02. The Presumptive Income Level (PIL) of gross receipts shall be used to
validate the gross receipts declared by taxpayers and/or for establishing the taxable
gross receipts where no valid data is otherwise available.

CHAPTER III. PERMIT AND REGULATORY FEES

Article A. Mayor's Permit Fee on Business

Section 3A.01. Mayor’s Permit. - All persons are required to obtain a Mayor’s
Permit for the privilege of conducting business within the municipality.

Section 3A.02. Imposition of Fee. - There shall be collected an annual fee for the
issuance of a Mayor's Permit to operate a business, pursue an occupation or calling,
or undertake an activity within the Municipality.

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

For purpose of the Mayor’s Permit Fee, the following Philippine categories of
business sizes are here by adopted:

Enterprise Scale Asset Limit Workforce

Micro-Industry PhP 150,000 and below No specific
Cottage Industries Above PhP 150,000 to PhP Less than 10-99
1.5M
Small-scale Industries PhP 1.5M to PhP 15M 100-199
Medium-scale Industries PhP 15M to P 60M 200 or more
Large-scale Industries Above PhP 60M

Revised Revenue Code of the Municipality of Hagonoy, Davao del Sur FY 2017-2021 Page 30
The permit fee shall either be based on asset size or number of workers, whichever
will yield the higher fee.

(a) On business subject to graduated Fixed taxes

Amount of Fee Per Annum

Classification/Category Rate of Fee

1. On Manufacturers/Producers
Micro-Industry 100.00
Cottage Industries 300.00
Small-scale Industries 750.00
Medium-Scale Industries 5,000.00
Large-Scale Industries 10,000.00
2. On Exporters/Importers
Cottage 1,000.00
Small-scale Industries 2,000.00
Medium-Scale Industries 3,000.00
Large-Scale Industries 5,000.00
3. On Banks
Rural, Thrift and Savings Banks 2,000.00
Commercial, Industrial and Development Banks 4,000.00
Universal Banks 6,000.00
4.. On Other Financial Institutions
Cottage 500.00
Small 1,000.00
Medium 3,000.00
Large 5,000.00
5. On Contractors/Service Establishments
Micro-Industry 200.00
Cottage Industries 300.00
Small-scale Industries 1,200.00
Medium-Scale Industries 3,200.00
Large-Scale Industries 5,200.00
6. On Wholesalers/Dealers or Distributors
Micro-Industry 200.00
Cottage Industries 400.00

Revised Revenue Code of the Municipality of Hagonoy, Davao del Sur FY 2017-2021 Page 31
 Small-scale Industries 600.00
Medium-Scale Industries 1,000.00
Large-Scale Industries 2,000.00
7. On Retailers
Micro-Industry 100.00
Cottage Industries 200.00
Small-scale Industries 300.00
Medium-Scale Industries 500.00
Large-Scale Industries 1,000.00
8. On Trans-loading Operations
Medium 2,000.00
Large 4,000.00
9. On Lessors of Land/s, Building/s and the like:
a) cottage 500.00
b) Small 1,000.00
c) Medium 3,000.00
d) Large 4,000.00
10. On business hereunder-enumerated:
a) Cafes, cafeterias, ice cream and other refreshment parlors,
restaurants, soda fountain bars, carenderias or food caterers and
the like:
a) Micro 100.00
b) Cottage 300.00
c) Small 500.00
d) Medium 1,000.00
e) Large 1,500.00
b) Amusement Places:
a) Cockpits 3,000.00
b) Night and/or Day Clubs 2,000.00
c) Cocktail/Sing Along Lounges or KTV Bars 2,000.00
d) Skating Rinks 1,000.00
e) Inland Resorts 1,500.00
f) Beach Resorts 500.00
g) Beach Resorts w/swimming pool & other amenities 1,500,00
h) Steam baths, saunas and other similar establishments 500.00
i) Exclusive clubs such as country and sports clubs 3,000.00
j) Bowling Alleys 1,000.00
k) Theaters and Cinema Houses 1,000.00
l) Boxing Stadia 1,000.00
m) Race Tracks 2,000.00
n) Other similar amusement places 1,000.00
c) Subdivision Owners:

Revised Revenue Code of the Municipality of Hagonoy, Davao del Sur FY 2017-2021 Page 32
 a) Cottage 3,000.00
b) Small 5,000.00
c) Medium 7,000.00
d) Large 10,000.00
d) Private Cemeteries and Memorial Parks:
a) Cottage 3,000.00
b) Small 5,000.00
c) Medium 7,000.00
d) Large 10,000.00
e) Privately-owned Markets:
a) Cottage 500.00
b) Small 1,000.00
c) Medium 2,000.00
d) Large 4,000.00
f) Operators of Cable Network Systems 5,000.00
g) Peddlers engaged in the sale of any merchandise or articles 200.00
of commerce
h) Operators of utility vehicles maintaining booking office,
terminal, or waiting station/area for the purpose of carrying
passengers from this municipality under a certificate of public
conveyance and necessity or similar franchises:
a) Cottage 500.00
b) Small 1,000.00
c) Medium 1,500.00
d) Large 2,000.00
i) Amusement Devices:
a) Videoke Machines 300.00
b) Video/Computer Game Machine 200.00
c) Billiard/Pool Tables 200.00
d) Internet Café 500.00
e) PesoNet per Unit 100.00
f) Mahjong Set per Unit 200.00
e) Other Computer Game Devices 200.00
11. On Electric Power Generation:
a) Cottage 2,000.00
b) Small 3,000.00
c) Medium 5,000.00
d) Large 10,000.00
12. On Telecommunication Cell Sites 15,000.00
13. On Gasoline Station:
a) 2 dispensing pumps & below 5,000.00
b) above 2 dispensing pumps 10,000.00

Revised Revenue Code of the Municipality of Hagonoy, Davao del Sur FY 2017-2021 Page 33
14. Sari-sari Store 200.00
15. On Other Businesses not otherwise specified herein:
a) Micro 100.00
b) Cottage 200.00
c) Small 500.00
d) Medium 1,000.00
e) Large 2,000.00
16. Business of Retailing Liquid Petroleum Products

Sec. 9 of DOE DC No. 2003-011-10: CERTIFICATE OF COMPLIANCE - The

DOE, through the OIMB, shall issue a Certificate of Compliance upon the
complete submission of and full compliance by the Retail Outlet owner
and/or operator with the requirements provided in the foregoing Sections
of this Rule. No Retail Outlet shall operate until a Certificate of Compliance
is so secured from the DOE.

The owner and/or operator shall be deemed to be engaged in the ILLEGAL

TRADING of Liquid
Petroleum Products if he/she operates without the Certificate of
Compliance and/or violates any of the foregoing Sections.

Section 3A.03. Time and Manner of Payment. - The fee for the issuance of a
Mayor's Permit shall be paid to the Municipal Treasurer upon application before any
business or undertaking can be lawfully begun or pursued and within the first twenty
(20) days of January of each year in case of renewal thereof.

For a newly-started business or activity that starts to operate after January 20, the fee
shall be reckoned from the beginning of the calendar quarter. When the business or
activity is abandoned, the fee shall not be exacted for a period longer than the end of
the calendar quarter. if the fee has been paid for a period longer than the current
quarter and the business activity is abandoned, no refund of the fee corresponding to
the unexpired quarter or quarters shall be made.

Section 3A.04. Administrative Provisions. -

(a) Supervision and control over establishments and places. The

Municipal Mayor shall supervise and regulate all establishments and
places where business is conducted. He shall prescribe rules and
regulations as may be necessary to maintain peaceful, healthy, and
sanitary conditions in the municipality.

Revised Revenue Code of the Municipality of Hagonoy, Davao del Sur FY 2017-2021 Page 34
 (b) Application for Mayor's Permit: False Statement. An application for a
Mayor's Permit shall be filed with the Office of the Municipal Mayor. The
form for the purpose shall be issued by the same Office and shall set forth
the requisite information including the name and residence of the
applicant, the description of business or undertaking that is to be
conducted, and such other data or information as may be required.

1. For a newly-started business

a. Location sketch of the new business

c. Department of Trade and Industry (DTI) Registration

Certificate with Approved Application Forms, in case of single
proprietorship

d. Securities and Exchange Commission (SEC) Registration and

Articles of Incorporation and By-Laws, in case of partnership or
corporation

e. A certificate attesting to the tax exemption if the business is

exempt

f. Certification from the officer in charge of the zoning that the

location of the new business is in accordance with zoning
regulations

g. Tax clearance showing that the applicant has paid his tax
obligations to the municipality

h. Barangay clearance/proof of filing (in case of non-issuance of

barangay clearance within seven (7) working days from date of
filing a Mayor’s Permit may be issued to the applicant

i. Three (3) passport size pictures of the owner or operator or in

cases of a partnership or corporation the picture of the senior
or managing partners and that of the President or General
Manager

j. Health certificate for all food handlers, and those required

under Chapter IV, Art. D of this Revenue Code

k. Community Tax Certificate

l. Contract of Lease, if leasing

Revised Revenue Code of the Municipality of Hagonoy, Davao del Sur FY 2017-2021 Page 35
 2. For renewal of existing business permits

a. Previous year's Mayor's permit

b. Copies of the annual or quarterly tax payments

c. Copies of all receipts showing payment of all regulatory fees

as provided for in this Code

d. Certificate of tax exemption from local taxes or fees, if exempt

e. Audited Financial Statement prescribed by the Bureau of

Internal Revenue for the next preceding year

a. BIR Registration Certificate

b. Barangay Clearance

c. Declaration of previous year’s gross sales/receipts

Upon submission of the application, it shall be the duty of the proper

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

Any false statement deliberately made by the applicant shall constitute

sufficient ground for denying or revoking the permit issued by the Mayor, and
the applicant or licensee may be prosecuted in accordance with the penalties
provided in this Article.

A Mayor's Permit shall not be issued to:

(1) Any person who previously violated an ordinance or regulation

governing permits granted;

(2) Any person whose business establishment or undertaking does

not conform with zoning regulations, and safety, health and
other requirements of the municipality;

Revised Revenue Code of the Municipality of Hagonoy, Davao del Sur FY 2017-2021 Page 36
 (3) Any person who has unsettled tax obligation, debt or other
liability to the government;

(4) Any person who is disqualified under any provision of law or

ordinance to establish or operate the business applied for.

Likewise, a Mayor’s permit shall be denied to any person or applicant for a

business who declares an amount of gross sales or receipts that are
manifestly below industry standards or the Presumptive Income Level of gross
sales or receipts as established in the municipality for the same or a closely
similar type of activity or business.

(c) Issuance of Permit; Contents of Permit. - Upon approval of the

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

The Mayor's Permit shall be issued by the Municipal Mayor upon

presentation of the receipt for the payment of the Mayor's Permit and the
official receipt issued by the Municipal Treasurer for the payment of the
business tax.

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

The Municipality shall, upon presentation of satisfactory proof that the

original of the permit has been lost, stolen or destroyed, issue a duplicate
of the permit upon the payment of _______________ Pesos (P ___________).

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

(e) Duration of Permit and Renewal. The Mayor's Permit shall be granted
for a period of not more than one (1) year and shall expire on the thirty-
first (31st) of December following the date of issuance unless revoked or

Revised Revenue Code of the Municipality of Hagonoy, Davao del Sur FY 2017-2021 Page 37
 surrendered earlier. Every permit shall cease to be in force upon
revocation or surrender thereof. The permit issued shall be renewed
within the first twenty (20) days of January. It shall have a continuing
validity only upon renewal thereof and payment of the corresponding fee.

(f) Revocation of Permit. The Mayor’s Permit may be revoked any of the
following grounds:

1. When a person doing business under the provisions of this Revenue

Code violates any of its provisions

2. When the person refuses to pay an indebtedness or liability to the

municipality

4. When the person abuses his privilege to do business to the injury of

the public moral or peace; or

5. When a place where such business is established is being conducted

in a disorderly or unlawful manner, is a nuisance, or is permitted to be
used as a resort for disorderly characters, criminals or women of ill-
repute.

6. Such revocation shall operate to forfeit all sums which may have been
paid in respect of said privilege, in addition to the fines and
imprisonment that may be imposed by the Court for violation of any
provision of this Ordinance governing the establishment and
maintenance of business, and to prohibit the exercise of the by the
person whose privilege is revoked, until restore by the Sangguniang
Panglungspd.

Section 3A.05. Rules and Regulations on Certain Establishments. -

(a) On restaurants, cafes, cafeterias, carinderias, eateries, food caterers, ice

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

(b) Establishments selling cooked and readily edible foods shall have them
adequately covered and protected from dust, flies and other insects, and
shall follow strictly the rules and regulations on sanitation promulgated by
the Municipal Health Officer and existing laws or ordinances.

Revised Revenue Code of the Municipality of Hagonoy, Davao del Sur FY 2017-2021 Page 38
 (c) Sauna bath, massage, barber and beauty shops. Said shops shall not be
allowed to operate with masseurs, barbers, and beauticians without
having secured the necessary corresponding medical certificate from the
Municipal Health Officer.

Article B. Fees for Sealing and Licensing of Weights and Measures

Section 3B.01. Implementing Agency. - The Municipal Treasurer shall strictly

enforce the provisions of the Regulation of Practices Relative to Weights and
Measures, as provided in Chapter II of the Consumer Act, Republic Act No. 7394.

Section 3B.02. Sealing and Testing of Instruments of Weights and Measures. -

All instruments for determining weights and measures in all consumer and consumer
related transactions shall be tested, calibrated and sealed every six (6) months by the
official sealer who shall be Municipal Treasurer or his duly authorized representative
upon payment of fees required under this Article: Provided, That all instruments of
weights and measures shall continuously be inspected for compliance with the
provisions of this Article.

Section 3B.03. Imposition of Fees. - Every person before using instruments of

weights and measures within this municipality shall first have them sealed and
licensed annually and pay therefor to the Municipal Treasurer the following fees:

KINDS OF SEALING AND WEIGHING INSTRUMENTS AMOUNT OF FEE

a. For sealing linear metric measures:
Not over one (1) meter 100.00
Measure over one (1) meter 200.00
b. For sealing metric measures of capacity:
Not over ten (10) liters 100.00
Over ten (10) liters 200.00
c. For sealing metric instruments of weights:
 With capacity of not more than 30 kgs. 75.00
 With capacity of more than 30 kgs. But not more than 250.00
300 kgs.

Revised Revenue Code of the Municipality of Hagonoy, Davao del Sur FY 2017-2021 Page 39
  With capacity of more than 300 kgs/ but not more than 600.00
3,000 kgs.
With capacity of more than 3,000 kgs. 1,500.00
d. For sealing apothecary balances of precision Double the
amount of letter
© whichever is
applicable
e. For sealing scale or balance with complete set of weights
f. For each scale or balance or other balance with complete set
50.00
of weights for use therewith
g. For each extra weight 25.00
For each and every re-testing and re-sealing of weights and measures instruments
including gasoline pumps outside the office upon request of the owner or
operator, and addition service charge of _______ for each instrument shall be
collected.

Section 3B.04. Payment of Fees and Surcharge. - The fees herein imposed shall be
paid and collected by the Municipal Treasurer when the weights or measures
instruments are sealed, before their use and thereafter, on or before the anniversary
date thereof.

The official receipt serving as license to use the instrument is valid for one (1) year
from the date of sealing unless such instrument becomes defective before the
expiration period. Failure to have the instrument re-tested and the corresponding
fees therefor paid within the prescribed period shall subject the owner or user to a
surcharge of five hundred percent (500%) of the prescribed fees which shall no longer
be subject to interest.

Section 3B.05. Place of Payment. - The fees herein levied shall be paid in
Municipality/the municipality where the business is conducted by persons conducting
their business therein. A peddler or itinerant vendor using only one (1) instrument of
weight or measure shall pay the fee in the Municipality/municipality where he
maintains his residence.

Section 3B.06. Exemptions. -

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

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

Revised Revenue Code of the Municipality of Hagonoy, Davao del Sur FY 2017-2021 Page 40
Section 3B.07. Administrative Provisions. -

(a) The official receipt for the fee issued for the sealing of a weight or
measure shall serves as a license to use such instrument for one year from
the date of sealing, unless deterioration or damage renders the weight or
measure inaccurate within that period. The license shall expire on the day
and the month of the year following its original issuance. Such license
shall be preserved by the owner and together with the weight or measure
covered by the license, shall be exhibited on demand by the Municipal
Treasurer or his deputies.

(b) The Municipal Treasurer is hereby required to keep full sets of secondary
standards, which shall be compared with the fundamental standards in
the Department of Science and Technology annually. When found to be
sufficiently accurate, the secondary standards shall be distinguished by
label, tag or seal and shall be accompanied by a certificate showing the
amount of its variation from the fundamental standards. If the variation is
of sufficient magnitude to impair the utility of instrument, it shall be
destroyed at the Department of Science and technology.

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

(d) Instruments of weights and measures found to be defective and such

defect is beyond repair shall be confiscated in favor of the government
and shall be destroyed by the Municipal Treasurer in the presence of the
Municipal Auditor or his representative.

Section 3B.08. Fraudulent Practices Relative to Weights and Measures. -

The following acts related to weights and measures are prohibited:

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

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

c) for any person other than the official sealer or his duly authorized
representative to alter in any way the certificate or receipt given by the official
sealer or his duly authorized representative as an acknowledgement that the

Revised Revenue Code of the Municipality of Hagonoy, Davao del Sur FY 2017-2021 Page 41
 instrument for determining weight or measure has been fully rested,
calibrated, sealed or inspected;

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

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

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

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

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

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

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

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

l) for any person to procure the commission of any such offense

abovementioned by another.

Instruments officially sealed at some previous time which have remained unaltered
and accurate and the seal or tag officially affixed therein remains intact and in the
same position and condition in which it was placed by the official sealer or his duly
authorized representative shall, if presented for sealing, be sealed promptly on

Revised Revenue Code of the Municipality of Hagonoy, Davao del Sur FY 2017-2021 Page 42
demand by the official sealer or his duly authorized representative without penalty
except a surcharge equal to two (2) times the regular fee fixed by law for the sealing
of an instrument of its class, this surcharge to be collected and accounted for by the
Municipal Treasurer in the same manner as the regular fees for sealing such
instruments.

Section 3B.09. Penalties. -

(a) Any person who shall violate the provisions of paragraphs (a) to (f)
and paragraph (l) of Section 3B.08 shall, upon conviction, be subject to
a fine of not less than Two hundred pesos (P200.00) but not more
than One thousand pesos (P1,000.00) or by imprisonment of not more
than one (1) year, or both, upon the discretion of the court.

(b) Any person who shall violate the provisions of paragraph of (g) of
Section 3K.06 for the first time shall be subject to fine of not less than
Five hundred pesos (P500.00) or by imprisonment of not less than one
(1) month but not more than five (5) years, or both, upon the
discretion of the court.

(c) The owner-possessor or user of instrument of weights and measure

enumerated in paragraph (h) to (k) of Section 3K.06 shall, upon
conviction, be subject to a fine of not less than Three hundred pesos
(P300.00) or imprisonment not exceeding one (1) year, or both, upon
the discretion of the court..

[This Article has updated to conform to the provisions of the Consumer Act
of 1992, Republic Act No. 7394.]

Article C. Building Permit

Section 3C.01. Imposition of Fee. - There shall be collected from each applicant for
a building permit fees pursuant to Department Order 155, Series of 1992 dated
September 25, 1992, of the Department of Public Works and Highways.

Section 3C.02. Time and Payment. - The fees specified under this article shall be
paid to the Municipal Treasurer upon application for a building permit from the
Municipal Mayor.

Section 3C.03. Administrative Provisions. - In order to obtain a building permit, the

applicant shall file an application therefor in writing and on the prescribed form with
the Office of the Mayor/Building Official. Every application shall provide the following
information:

Revised Revenue Code of the Municipality of Hagonoy, Davao del Sur FY 2017-2021 Page 43
 (1) A description of the work to be covered by the permit applied for;

(2) Description and ownership of the lot on which the proposed work is
to be done as evidenced bt TCT and/or copy of the contract of lease
over the lot if the applicant is not the registered owner;

(3) The use or occupancy for which the proposed work is intended;

(4) Estimated cost of the proposed work.

To be submitted together with such application are at least five sets of

corresponding plans and specifications prepared, signed and sealed by a duly
licensed architect or civil engineer in case of architectural and structural plans, by a
registered mechanical engineer in case of mechanical plans, by a registered electrical
engineer in cvse of electrical plans, and by licensed sanitary engineer or master
plumber in case of plumbing or sanitary installation plans except in those cases
exempted or not required by the Building Official.

Section 3C.04. Penal Provisions. - It shall be unlawful for any person, firm or
corporation, to erect, construct, enlarge, alter, repair, move, improve, remove,
convert, demolish, equip, use, occupy, or maintain any building or structure or cause
the same to be done contrary to or in violation of any provision of the Building Code

Any person, firm or corporation, who shall violate any of the provisions of the Code
and/or commit any act hereby declared to be unlawful shall upon conviction, be
punished by a fine not more than twenty thousand pesos or by imprisonment of not
more than two years or by both: Provided, that in case of a corporation, firm,
partnership or association, the penalty shall bed imposed upon its official responsible
for such violation and in case the guilty party is an alien, he shall immediately be
deported after payment of the fine and/or service of sentence

Article D. Permit Fee for Zoning/Locational Clearance

Section 3D.01. Imposition of Fee. - There shall be collected the following fees for
the issuance of zoning/locational clearance.

Revised Revenue Code of the Municipality of Hagonoy, Davao del Sur FY 2017-2021 Page 44
 AMOUNT OF FEE
PARTICULAR (Per HLURB Schedule of
Fees of 2013)
I. ZONING/LOCATIONAL CLEARANCE

A. Residential Structures: Single or detached,

the project cost of which is:
1. P100,000 and below PhP 288.00
2. Over 100,000 to P200,000 PhP 576.00
3. Over P200,000.00 PhP 720.00+(1/10 of 1%
in excess of P200,000.00)
B. Apartments/Townhouses
1. P500,000 and below PhP 1,200
2. P500,000 to 2Million PhP 1,800
3. Over 2Million PhP3,500 + (1/10 of 1%
of cost in excess of 2M
regardless of the number
of doors)
C. Dormitories
1. 2Million and below PhP 3,000
2.Over 2Million PhP 3,000+ (1/10 of 1%
of cost in excess of P2M
regardless of the number
of doors)

Revised Revenue Code of the Municipality of Hagonoy, Davao del Sur FY 2017-2021 Page 45
 AMOUNT OF FEE
PARTICULAR (Per HLURB Schedule of
Fees of 2013)
1. ZONING/LOCATIONAL CLEARANCE

A. Residential Structures: Single or detached,

the project cost of which is:

1. P100,000 and below P 288.00

2. Over 100,000 to P200,000 P 576.00
3. Over P200,000.00 P 720+(1/10 of 1% in
excess of P200,000.00)
B. Apartments/Townhouses
1. P500,000 and below P 1,440.00
2. P500,000 to 2Million P 2,160.00
3. Over 2Million P3,600 + (1/10 of 1% of
cost in excess of 2M
regardless of the number
of doors)

C. Dormitories
1. 2Million and below P 3,600.00
2. Over 2Million P 3,600+ (1/10 of 1% of
cost in excess of P2M
regardless of the number
of doors)

Revised Revenue Code of the Municipality of Hagonoy, Davao del Sur FY 2017-2021 Page 46
 D. Institutional, Project cost of which is
Project cost of which is:
1. Below 2Million PhP 2,880.00
2. Over 2Million P2,880 + (1/10 of 1% of
cost in excess of P2M)
E. Commercial, Industrial, Agro-Industrial
Project Cost of which is:
1. Below P100,000 PhP 1,440.00
2. Over 100,000 – P500,000 PhP 2,160.00
3. Over 500,000 – P1M PhP 2,880.00
4. Over P1M – P2M PhP 4,320.00
5. Over 2Million P7,200.00 + (1/10 of 1%
of cost in excess of P2M)
F. Special Uses/Special Project
(Gasoline station, cell sites, slaughter house,
treatment plant, etc.)
1. Below 2Million P 7,200+ (1/10 of 1% of
cost in excess of P2M)
2. Over 2Million P7,200 + (1/10 of 1% of
cost in excess of P2M)

1. ZONING/LOCATIONAL CLEARANCE
G. Alteration/Expansion (affected areas/cost of
same as the original
Expansion only) application
2. SUBDIVISION AND CONDOMINIUM PROJECTS (Under P.D. 957)
A. Subdivision Project
1. Approval of Subdivision Plan (including Town Houses)
1. Preliminary Approval and Locational
Clearance (PALC)/ Preliminary Subdivision
Development Plan (PSDP)
 Processing Fee PhP 360/ha. or a
fraction thereof
 Inspection fee* PhP 1,500/ha.
regardless of density
2. Final Approval and Development Permit
 Processing Fee P2,800/ha. regardless
 of density
Additional Fee on Floor Area of houses & P 3.00/sq. m.
building sold with lot

Revised Revenue Code of the Municipality of Hagonoy, Davao del Sur FY 2017-2021 Page 47
  Inspection Fee* P 1,500/ha. regardless
of density
3. Alteration of Plan (affected areas only) Same as Final
Approval
2. Certificate of Registration Processing Fee
 Processing Fee P2,800
3. License to See
 Processing Fee PhP 216/saleable lot
Additional Fee on Floor Area of houses & PhP 14.40/sq.m.
building sold with lot
 Inspection Fee* PhP 1,500/ha.
regardless of density

Revised Revenue Code of the Municipality of Hagonoy, Davao del Sur FY 2017-2021 Page 48
 4. Certificate of Completion
 Certificate Fee PhP 216.00
 Processing Fee
 Inspection fee*` PhP 1,500/ha.
Regardless of density
5. Extension of Time to Develop
 Processing Fee PhP 504.00
Additional Fee (unfinished area for PhP 14.40/sq.m.
development)
 Inspection Fee* PhP 1,500/ha.
regardless of density
* Application for CR/LS with DP issued by LGU shall be charge inspection
fee
3. SUBDIVISION AND CONDOMINIUM PROJECTS (Under B.P. 220)
A. Subdivision Project
1. Approval of Subdivision Project
Preliminary Approval and Locational Clearance
Processing Fees
a. Socialized Housing
b. Economic Housing
Inspection Fee
a. Socialized Housing
b. Economic Housing
2. Final and Approval/Development Permit
Processing Fee
a. Socialized Housing
b. Economic Housing
Inspection Fee
(Projects/for PALC application may not be charged inspection fee)
3. Alteration of Plan (affected areas only) Me as final approval and
Development Permit
4. Building Permit (floor area for housing
unit)
2. Certificate of Registration
Processing Fee
a. Socialized Housing
b. Economic Housing
3. License to Sell (per saleable lot)
Processing Fee
a. Socialized Housing
b. Economic Housing

Revised Revenue Code of the Municipality of Hagonoy, Davao del Sur FY 2017-2021 Page 49
 Additional fee on floor area of housing
component
Inspection Fee
a. Socialized Housing
b. Economic Housing
4. Extension of Time to Develop
Processing Fee
a. Socialized Housing
b. Economic Housing
Additional Fee (unfinished floor area for
development)
Inspection Fee
a. Socialized Housing
b. Economic Housing
5. Certificate of Completion
Certificate Fee
a. Socialized Housing
b. Economic Housing
Inspection Fee
a. Socialized Housing
b. Economic Housing
6. Occupancy Permit
Processing Fee
a. Socialized Housing
b. Economic Housing
Inspection Fee (saleable floor area of the
housing compound)
a. Socialized Housing
b. Economic Housing
B. Condominium Projects
1. Approval of Condominium Plan
1. Preliminary Approval and Locational
Clearance (PALC)
2. Final Approval and Development
Permit
Processing Fee
a. Total Land Area
b. No. of Floors
c. Building Areas
Inspection Fee
3. Alteration on Plans (affected areas only)

Revised Revenue Code of the Municipality of Hagonoy, Davao del Sur FY 2017-2021 Page 50
 2. Certificate of Registration
3. License to Sell
a. Residential
b. Commercial
Inspection Fee
4. Extension of Time to Develop
Processing Fee
Inspection Fee (unfinished for development)
5. Certificate of Completion
Certification Fee
Processing Fee
Inspection Fee
4. INDUSTRIAL/COMMERCIAL SUBDIVISION
1. Approval of Industrial/Commercial Subdivision
1. Preliminary Approval and Locational Clearance
Processing Fee
Inspection Fee
2. Final Approval and Development Permit
Processing Fee
Inspection Fee
(Projects already inspected for PALC application may not be charged
inspection fee)
3. Alteration on Plans (affected areas oonly)
2. Extension of Time to Develop
3. License to Sell
Processing Fee
Inspection Fee
4. Extension of Time to Develop
Processing Fee
Additional Fee (unfinished area for
development)
Inspection Fee
5. Certificate of Completion
Certification Fee
Processing Fee
a. Industrial
b. Commercial
Inspection Fee
5. FARMLOT SUBDIVISION
1. Approval of Farmlot Subdivision

Revised Revenue Code of the Municipality of Hagonoy, Davao del Sur FY 2017-2021 Page 51
 1. Preliminary Approval and Locational
Clearance
a. Processing Fee
b. Inspection Fee
2. Final Approval and Development Permit
a. Processing Fee
b. Inspection Fee
(projects already inspected for PALC application may not be charged with
inspection fee)
2. Certificate of Registration
3. License to Sell
a. Processing Fee
b. Inspection Fee
4. Extension of Time to Develop
Processing Fee
Additional Fee (unfinished area for
development)
Inspection Fee
5. Certificate of Completion
Certification Fee
Processing Fee
a. Industrial
b. Commercial
Inspection Fee
6. MEMORIAL PARK/CEMETERY PROJECT/COLUMBARIUM
1. Approval of Memorial Park/Cemetery Project/Columbarium
1. Preliminary Approval and Locational Clearance
a. Memorial Project
b. Cemeteries
c. Columbarium
Inspection Fee
a. Memorial Project
b. Cemeteries
c. Columbarium
2. Final Approval and Development Permit
a. Memorial Project
b. Cemeteries
c. Columbarium
(Projects already inspected for PALC application may not be charged with
inspection fee)
Inspection Fee

Revised Revenue Code of the Municipality of Hagonoy, Davao del Sur FY 2017-2021 Page 52
 a. Memorial Project
b. Cemeteries
c. Columbarium
3. Alteration
2. Certificate of Registration
3. License to Sell
Processing Fee
a. Memorial Park
-Apartment
b. Cemeteries
c. Columbarium
Inspection Fee
a. Memorial Project
b. Cemeteries
c. Columbarium
4. Extension of Time to Develop
Processing Fee
Additional Fee (unfinished area for
development)
a. Memorial Project
b. Cemeteries
c. Columbarium
Inspection Fee
a. Memorial Project
b. Cemeteries
c. Columbarium
5. Certificate of Completion
Certificate Fee
Processing Fee
a. Memorial Project
b. Cemeteries
c. Columbarium
Inspection Fee
a. Memorial Project
b. Cemeteries
c. Columbarium
7. OTHER TRANSACTIONS/CERTIFICATIONS
A. Application Request for:
1. Advertisement Approval
2. Cancellation/Reduction of Performance Bond

Revised Revenue Code of the Municipality of Hagonoy, Davao del Sur FY 2017-2021 Page 53
 3. Lifting of Suspended License to Sell
4. Exemption from Cease and Desist Order
5. Clearance to Mortgage
6. Lifting of Cease and Desist Order
7. Change of Name/Ownership/Amendments of
CRLS
8. Voluntary cancellation of CRLS
9. Revalidation/Renewal of Permit (Condominium)
B. Other Certifications
1. Zoning Certifications
2. Certification of Town Plan/zoning Ordinance
Approval
3. Certification of New Rights/Sales
4. Certificate of Registration (form)
5. License to Sell (form)
6. Certificate of Creditable Withholding Tax
(maximum of 5 lots per certificate)
7. Other to Include:
a. Availability of records/public request
b. Certificate of No record on file
c. Certification of with of without RLS
d. Certified true copy of documents (report
size)
1. Document of five (5) pages or less
2. Every additional page
e. Photocopy of documents
f. Other not listed above
8. Registration of Dealer/Broker/Salesmen
1. Dealers/Brokers
2. Salesman/Agent
9. Homeowners Association
1. Registration of HOA
Examination/Registration
a. Articles of Incorporation
b. By-Laws
2. Stamping of Books
3. Amendments
a. Articles of Incorporation
b. By-Laws
4. Dissolution of Homeowners Association
5. Certification of the New Set of Officers

Revised Revenue Code of the Municipality of Hagonoy, Davao del Sur FY 2017-2021 Page 54
 6. Other Certification
a. Inspection
7. Research Fee
10. Legal Fees (CMP Project)
1. Filing Fee
2. Additional Fee for claims (refund, damages,
Attorney’s fee, etc.)
a. Not more than PhP 20,000.00
b. More than PhP 20,000.00
c. PhP 80,000.00 or more but less than
PhP100,000.00
d. PhP 100,000.00 or more but less than
PhP 150,000.00
e. For each PhP 1,000.00 in excess of
PhP 150,000.00
3. Motion for reconsideration
4. Petition for Review
5. Prayer of Cease and Desist Order
6. Pauper-litigants are exempted from
payment
of legal fees
a. Those whose gross income is not more
than
PhP 6,000.
7. Government Agencies and its
instrumentalities
Are exempted from paying legal fees
8. Local Government and Government-Owned
or
Controlled Corporation with or without
Independent charters are not exempted
paying
Legal fees
11 UPLC Lregal Ressearch Fee
a. Computation of Legal Research Fee for the
University of the Philippines Law Center
b. (UPLR) remains at One Percent (1% of every
fee charged but shall in no case be lower
than
PhP 12,000.00

Revised Revenue Code of the Municipality of Hagonoy, Davao del Sur FY 2017-2021 Page 55
Section 3E.02. Time of Payment. –The fees in this Article shall be paid to the
Municipal Treasurer.

Section 3E.03. Administrative Provision. – The Municipal Mayor shall administer

the provisions of this Article and other existing ordinances, executive orders and
laws relating to and governing approval of subdivision plans.

Article F. Permit Fees on Tricycle Operation

Section 3F.01. Definitions. - When used in this Article,

(a) Motorized Tricycle is a motor vehicle propelled other than by muscular

power, composed of a motorcycle fitted with a single wheel sidecar or a
motorcycle with a two wheeled cab, the former having a total of four
wheels, otherwise known as the motorela.

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

tricycles.

(c) Tricycle-for-Hire is a vehicle composed of a motorcycle fitted with a

single-wheel side car or a motorcycle with a two-wheel cab operated to
render transport services to the general public for a fee.

(d) Motorized Tricycle Operator's Permit (MTOP) is a document granting

franchise or license to a person, natural or juridical, allowing him to
operate tricycles-for-hire over specified zones.

(e) Zone is a contiguous land area or block, say a subdivision or barangay,

where tricycles-for-hire may operate without a fixed origin and
destination.

Section 3F.02. Imposition of Fees. - There shall be collected an annual fee in

the amount of ______________ Pesos (P_______) for the operation of tricycle-for-hire.

Other fees on tricycle operations:

PARTICULAR Amount of Fee

1. Filing fee
For the first five (5) units
For each additional unit
2. Fare adjustment fee for fare increase

Revised Revenue Code of the Municipality of Hagonoy, Davao del Sur FY 2017-2021 Page 56
 3. Filing fee for amendment of MTOP

Section 3F.03. Time of Payment. –

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

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

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

Section 3F.04. Administrative Provisions. –

(a) Prospective operators of tricycles should first secure a Motorized Tricycle

Operator's permit (MTOP) from the Sangguniang .

(b) The Sangguniang of this municipality shall:

1. Issue, amend, revise, renew, suspend, or cancel MTOP and prescribe

the appropriate terms and conditions therefor; determine, fix,
prescribe or periodically adjust fares or rates for the service provided
in a zone after public hearing; prescribe and regulate zones of service
in coordination with the barangay; fix, impose and collect, and
periodically review and adjust but not oftener than once every three
(3) years, reasonable fees and other related charges in the regulation
of tricycles-for-hire; and establish and prescribe the conditions and
qualifications of service.

2. Only Filipino citizens and partnership or corporation with sixty percent

(60%) Filipino equity shall be granted the MTOP. No MTOP shall be
granted by the Municipality unless the applicant is in possession of
units with valid registration papers form the Land Transportation
Office (LTO).

3. The grantee of the MTOP shall carry a common carriers insurance

sufficient to answer for any liability it may incur to passengers and
third parties in case of accidents;

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

LTO for tricycles-for-hire.

Revised Revenue Code of the Municipality of Hagonoy, Davao del Sur FY 2017-2021 Page 57
 5. Operators who intend to stop service completely, or suspend service
for more than one (1) month shall report in writing such termination
or suspension to the Sangguniang Bayan ;

6. Tricycle operators are prohibited to operate on national highways

utilized by 4-wheel vehicles greater than four (4) tons and where
normal speed exceeds forty (40) KPH. The Sangguniang Bayan may
provide exceptions if there is no alternative route.

7. Tricycles-for-hire shall be allowed to operate like a taxi service, i.e.,

service is rendered upon demand and without a fixed route within a
zone.

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

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

The official rate to be initially adopted shall be a minimum fee of _________

Pesos (P______) plus ___________ centavos (P0.____) per km. in excess of four
(4.0) km. distance pending the enactment of the prescribed fare structure for
the zone by the Sangguniang .
Operators of tricycles-for-hire are required to post in the conspicuous part of
the tricycle the schedule of fares.

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

(e) For the purpose of this Article, a Municipal Tricycle Operator’s Permit
Regulatory Board is hereby as follows:

______________________ Chairman
______________________ ________________________
______________________ ________________________

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

Revised Revenue Code of the Municipality of Hagonoy, Davao del Sur FY 2017-2021 Page 58
 Article G. Permit Fee on Pedaled Tricycle

[The yield from this imposition is low. Its transfer to the

barangay should be considered.]

Section 3G.01. Imposition of Fee. - There shall be collected from the owner of
pedaled tricycle operated within the Municipality, a permit fee of ______________
pesos (P_______) per annum.

Section 3G.02. Time of Payment. - The imposed herein shall be due on the first
day of January and payable to the Municipal Treasurer within the first twenty (20)
days of January of every year. For pedaled tricycle acquired after the first twenty
(20) days of January, the permit fee shall be paid without the penalty within the
first twenty (20) days of the quarter following the date of purchase.

Section 3G.04. Administrative Provisions. -

(a) A _____________(metal plate or sticker) shall be provided by the owner of

the pedaled tricycle granted a permit.

(b) The Municipal Treasurer shall keep a register of all pedaled tricycles
containing information such as the make and brand of the tricycle, the
name and address of the owner and the number of the permit plate.

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

Promoters and Cockpit Personnel

Section 3H.01. Definitions. - When used in this Article:

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

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

Revised Revenue Code of the Municipality of Hagonoy, Davao del Sur FY 2017-2021 Page 59
 (c) Gaffer (Taga-tari) refers to a person knowledgeable in the art of arming
fighting cocks with gaffs on one or both legs.

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

Section 3H.02. Imposition of Fees. - There shall be collected the following

Mayor's Permit Fees from cockpit operators/owners/licensees and cockpit
personnel:

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

PARTICULAR Amount of Fee

(a) For the owner/operator/licensee of the cockpit:
1. Application filing fee
2. Annual cockpit permit fee
(b) From cockpit personnel:
1. Promoters/hosts
2. Put Manager
3. Referee
4. Bet taker/“Kristo”/”Llamador”
5. Bet Manager/“Maciador”/”Kasador”
6. Cashier
7. Derby Matchmaker

Section 3H.03. Time and Manner of Payment. –

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

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

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

Revised Revenue Code of the Municipality of Hagonoy, Davao del Sur FY 2017-2021 Page 60
 Section 3H.04. Administrative Provisions. –

(a) Ownership, operation and management of cockpit. Only Filipino citizens

not otherwise inhibited by existing ordinances or laws shall be allowed to
own, manage and operate cockpits. Cooperative capitalization is
encouraged.

(b) Establishment of cockpit. The Sangguniang Bayan shall determine the

number of cockpits to be allowed in this Municipality.

(c) Cockpit-size and construction. Cockpits shall be constructed and operated

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

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

(e) Upon payment of the fees herein imposed, the corresponding Mayor's
Permit shall be issued.

Section 3H.05. Applicability Clause. - The provision of PD 449, otherwise known

as the Cockfighting Law of 1974, PD 1802 (Creating the Philippine Gamefowl
Commission), and such other pertinent laws shall apply to all matters regarding
the operation of cockpits and the holding of cockfights in this Municipality.

Article I. Special Permit Fee for Cockfighting

Section 3I.01. Definitions. - When used in this Article:

Revised Revenue Code of the Municipality of Hagonoy, Davao del Sur FY 2017-2021 Page 61
 (a) Cockfighting – is the sport of pitting or evenly matching gamecocks to
engage in an actual fight where bets on either side are laid. Cockfighting
may also be formed as "cockfighting derby; pintakasi or tupada," or its
equivalent in different Philippine localities.

(b) Local Derby – is an invitational cockfight participated in by gamecockers or

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

(c) International Derby – refers to an invitational cockfight participated in by

local and foreign gamecockers or cockfighting "afficionados"" with "pot
money" awarded to the proclaimed winning entry.

Section 3I.02. Imposition of Fees. - There shall be collected the following fees
per day for cockfighting:

KINDS OF COCKFIGHTING EVENTS Amount of Fee

a. Special cockfights (Pintakasi)
b. Special Derby –
Assessment for Promoters:
Two-cock Derby
Three-cock Derby
Four-cock Derby
Five-cock Derby

Section 3I.03. Exclusions. - Regular cockfights i.e., those held during Sundays,
legal holidays and local fiestas and international derbies shall be excluded from
the payment of fees herein imposed.

Section 3I.04. Time and Manner of Payment. - The fees herein imposed shall
be payable to the Municipal Treasurer before the special cockfights and derbies
can be lawfully held.

Section 3I.05. Administrative Provisions. –

(a) Holding of cockfights. Except as provided in this Article, cockfighting shall

be allowed in this Municipality only in licensed cockpits during Sundays
and legal holidays and during local fiestas for not more than three (3)
days. It may also be held during Municipal agricultural, commercial, or
industrial fairs, carnival, or exposition for a similar period of three (3) days
upon resolution of the Sangguniang Bayan. No cockfighting on the
occasion of such affair, carnival or exposition shall be allowed within the
month if a local fiesta or for more than two (2) occasions a year. No

Revised Revenue Code of the Municipality of Hagonoy, Davao del Sur FY 2017-2021 Page 62
 cockfighting shall be held on December 30 (Rizal Day), June 12 (Philippine
Independence Day), November 30 (National Heroes Day), Holy Thursday,
Good Friday, Election or Referendum Day and during Registration Days
for such election or referendum.

(b) Cockfighting for entertainment of tourists or for charitable purposes.

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

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

Article J. Permit Fee on Occupation or Calling Not

Requiring Government Examination

Section 3J.01. Imposition of Fee - There shall be collected as annual fee at the
rate prescribed hereunder for the issuance of Mayor’s Permit to every person
who shall be engaged in the practice of the occupation or calling not requiring
government examination with the Municipality as follows:

Rate of Fee Per

OCCUPATION OR CALLING
Annum
(a) On employees and workers in generally considered
“Offensive and Dangerous Business Establishments”
On employees and workers in commercial establishments
(b) who cater or attend to the daily needs of the inquiring or
paying public
(c) On employees and Workers in food or eatery
establishment

Revised Revenue Code of the Municipality of Hagonoy, Davao del Sur FY 2017-2021 Page 63
(d) On employees and workers in night or night and day
establishment
All occupation or calling subject to periodic inspection,
(e) surveillance and /or regulations by the Municipal Mayor,
like animal trainer, auctioneer, barber, bartender,
beautician, bondsman, bookkeeper, butcher,
blacksmith, carpenter, carver, chamber-maid, cook,
criminologist, electrician, electronic technician,

club/floor manager. Forensic electronic expert, fortune

teller, hair stylist, handwriting expert, hospital attendant,
lifeguard, magician, make-up artist, manicurist, masonry
worker, masseur attendant mechanic, certified “hilot”,
painter, musician, pianist, photographer (itinerant),
professional boxer, private ballistic expert, rig driver
(cochero), taxi, dancer, stage-performer salesgirl, sculptor,
waiter or waitress and welder.

Section 3J.02. Exemption. - All professionals who are subject to the

Professional Tax imposition pursuant to Section 139 of the Local Government
Code; and government employees are exempted from payment of this fee.

Section 3J.03. Person Governed - The following workers or employees whether

working on temporary or permanent basis, shall secure the individual Mayor’s
Permit prescribed herewith;

(a) Employees or workers in generally considered offensive and dangerous

business establishment such as but not limited to the following:

(1) Employees or workers in industrial or manufacturing establishment

such as: Aerated water and soft drink factories; air rifle and pellets
manufacturing; battery charging shops, blacksmith; breweries; candy
and confectionery factories; canning factories; coffee cocoa and tea
factories; cosmetics and toiletries factories; cigar and cigarette
factories; construction and / or repair shops of motor vehicles;
carpentry shop; drug manufacturing; distillers, edible oil or lard
factories; electric bulbs or neon lights factories; electric plant,
electronics manufacturing; oxidizing plants; food and flour mills; fish
curing and drying shops; footwear factories, foundry shops; furniture
manufacturing; garments manufacturing, general building and other
construction jobs during the period of construction; glass and
glassware factories; handicraft manufacturing; hollow block and tile
factories; Ice plants; milk, ice cream and other allied products factories;

Revised Revenue Code of the Municipality of Hagonoy, Davao del Sur FY 2017-2021 Page 64
 metal closure manufacturing; iron steel plants; leather and leatherette
factories; machine shops, match factories, paints and allied products
manufacturing; plastic products factories, perfume factories; plating
establishment; pharmaceutical laboratories, repair shops of whatever
kind and nature; rope and twine factories; sash factories; smelting
plants; tanneries; textile and knitting mills; upholstery shops;
vulcanizing shops and welding shops.

(2) Employees and workers in commercial establishments cinematography

film storage; cold storage’s or refrigerating plants; delivery and
messengerial services; elevator and escalator services; funeral parlors;
janitorial services; junks shop; hardwares; pest control services; printing
and publishing houses; service station; slaughter- houses; textile
stores; warehouses; and parking lots.

(3) Employees and workers on other industrial and manufacturing firms or

commercial establishments who are normally exposed to excessive
heat, light, noise, cold and other environmental factors which
endanger their physical and health well-being.

(a) Employees and workers in commercial establishment who generally enter

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

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

(1) Employees and workers in canteen, carinderia, catering services,

bakeries, ice cream or ice milk factories, refreshment parlor, restaurants,
sari-sari stores, and soda fountains;

(2) Stallholders, employees and workers in public markets;

(3) Peddlers of cook or uncooked foods;

(4) All other food peddlers, including peddlers of seasonal merchandise.

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

Revised Revenue Code of the Municipality of Hagonoy, Davao del Sur FY 2017-2021 Page 65
 Workers or employees in bars; boxing stadium; bowling alleys; billiards and
pool halls; cinema houses; cabarets and dance halls; cocktail lounges;
circuses; carnivals and the like; day clubs and night clubs; golf clubs;
massage clinics, sauna baths or similar establishment; hotels; motels; horse
racing clubs; pelota courts; polo clubs; private detective or watchman
security agencies; supper clubs and all other business establishment whose
business activities are performed and consumed during night time.

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

(d) All other employees and persons who exercise their profession, occupation
or calling within the jurisdiction limits of the Municipality aside from those
already specifically mentioned in Section P.02.

Section 3J.04. Time and Manner of Payment - The fees prescribed in this
Article shall be paid to the Municipal Treasurer upon filing of the application for
the first time and annually thereafter within the first twenty (20) days of January
and every quarter thereafter. The permit fee is payable for every separate or
district occupation or calling engaged in. Employer shall advance the fees to the
Municipality for its employees.

Section 3J.05. Surcharge for Late Payment. - Failure to pay the fee
prescribed in this Article within the time prescribed shall subject a taxpayer to a
surcharge of Twenty-five percent (25%) of the original amount of the fee due,
such surcharge shall be paid at the same time and in the same manner as the
tax due.

In case of change of ownership of the business as well as the location thereof

from Municipality to another, it shall be the duty of the new owner, agent or
manager of such business to secure a new permit as required in this Article and
pay the corresponding permit fee as though it were new business.

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

Revised Revenue Code of the Municipality of Hagonoy, Davao del Sur FY 2017-2021 Page 66
 The individual Mayor’s Permit so secured shall be renewed during the
respective birth month of the permittee next following calendar.

Section 3J.06. Administrative Provisions. –

(a) The Municipal Treasurer shall keep a record of persons engaged in

occupation and /or calling not requiring government examination and
the corresponding payment of fees required under personal data for
reference purpose.

(b) Persons engaged in the above mentioned occupation or calling with

valid Mayor’s Permit shall be required to surrender such permit and the
corresponding Official Receipt for the payment of fees to the Municipal
Treasurer and to the Municipal Mayor respectively for cancellation upon
retirement or cessation of the practice of the said occupation or calling.

Article K. Registration and Transfer Fees on Large Cattle.

Section 3K.01. Definition. - For purposes of this Article, "large cattle" includes a
two-year old horse, mule ass, carabao, cow or other domesticated member of the
bovine family.

Section 3K.02. Imposition of Fee. - The owner of a large cattle is hereby

required to register said cattle with the Municipal Treasurer for which a certificate
of ownership shall be issued to the owner upon payment of a registration fee as
follows:

REGISTRATION AND TRANSFER Amount of Fee

(a) For Certificate of Ownership
(b) For Certificate of Transfer
(c) For Certificate of Private Brand

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

Section 3K03. Time and Manner of Payment. - The registration fee shall be
paid to the Municipal Treasurer upon registration or transfer of ownership of the
large cattle.

Revised Revenue Code of the Municipality of Hagonoy, Davao del Sur FY 2017-2021 Page 67
 Section 3K.04. Administrative Provisions. –

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

(b) The ownership of large cattle or its sale or transfer of ownership to

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

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

Section 3K.05. Applicability Clause. – All other matters relating to the

registration of large cattle shall be governed by the pertinent provisions of the
Revised Administrative Code and other applicable laws, ordinances and rules and
regulations.

Article L. Fees on Impounding of Stray Animals

[The yield from this imposition is low. Its transfer to the barangay should
be considered.]

Section 3L.01. Definition. – When used in this Article.

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

Revised Revenue Code of the Municipality of Hagonoy, Davao del Sur FY 2017-2021 Page 68
 (b) Public Place includes national, Municipality, or barangay streets, parks,
plazas, and such other places open to the public.

(c) Private Place includes privately-owned streets or yards, rice fields or

farmlands, or lots owned by an individual other than the owner of the
animal.

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

Section 3L.02. Imposition of Fee. – There shall be imposed the following

fees for each day or fraction thereof on each head of astray animal found running
or roaming at large, or fettered in public or private places:

ASTRAY ANIMALS Amount of Fee

(a) Large Cattle
(b) All other animals

Section 3L.03. Time of Payment. – The impounding fee shall be paid to the
Municipal Treasurer prior to the release of the impounded animal to its owner.

Section 3L.04. Administrative Provisions. –

(a) For purposes of this Article, the Barangay Tanods of the Municipality are
hereby authorized to apprehend and impound astray animals in the
Municipal corral or a place duly designated for such purpose. He shall
also cause the posting of notice of the impounded astray animal in the
Municipal Hall for _______________ (state number) consecutive days,
starting one day after the animal is impounded, within which the owner is
required to claim and establish ownership of the impounded animal. The
Municipal Mayor and Municipal Treasurer shall be informed of the
impounding.

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

1. The Municipal Treasurer shall post notice for ________ (____) days in
_________ (____) places including the main door of the Municipal Hall
and the public markets. The animal shall be sold to the highest
bidder. Within _____ (____) days after the auction sale, the Municipal
Treasurer shall make a report of the proceedings in writing to the
Municipal Mayor.

Revised Revenue Code of the Municipality of Hagonoy, Davao del Sur FY 2017-2021 Page 69
 2. The owner may stop the sale by paying at any time before or during
the auction sale, the impounding fees due and the cost of the
advertisement and conduct of sale to the Municipal Treasurer,
otherwise, the sale shall proceed.

3. The proceeds of the sale shall be applied to satisfy the cost of

impounding, advertisement and conduct of sale. The residue over
these costs shall accrue to the General Fund of the Municipality.

4. In case the impounded animal is not disposed of within the _______

(___) days from the date of notice of public auction, the same shall be
considered sold to the Municipal Government for the amount
equivalent to the poundage fees due.

Section 3L.05. Penalty. – Owners whose animals are caught astray and incurring
damages to plants and properties shall pay the following fines:

OFFENSES Amount of Fee

(a) First offense
(b) Second offense
(c) For the third offense and each subsequent offense

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

Article M. Cart or Sledge Registration Fee

[The yield from this imposition is low. Its transfer to the barangay should
be considered.]

Section 3M.01. Imposition of Fee. - There shall be collected a registration fee of

__________ pesos (P______) per annum for each animal drawn cart or sledge used in
this Municipality which shall be registered with the Office of the Municipal
Treasurer.

Section 3M.02. Time and Manner of Payment. - The fee imposed herein shall
be due and payable within the first twenty (20) days of January of every year. For
each cart or sledge newly acquired after the first twenty (20) days of January, the

Revised Revenue Code of the Municipality of Hagonoy, Davao del Sur FY 2017-2021 Page 70
 permit shall be paid without penalty within the first twenty (20) days of the
quarter following the date of purchase.

Section 3M.03. Administrative Provisions. –

(a) A metal plate with a corresponding registry number shall be provided by

the Municipal Treasurer for every calesa or sledge at cost to the owner.

(b) The Municipal Treasurer shall keep a register of all carts or sledges which
shall set forth, among others, the name and address of the owner.

Article N. Permit Fee on Caretela or Calesa

[The yield from this imposition is low. Its transfer to the barangay should be
considered.]

Section 3N.01. Imposition of Fee. – There shall be collected a permit fee of

________________ pesos (P_______) per annum for each calesa or caretela used in this
Municipality which shall be registered with the Office of the Municipal Treasurer.

Section 3N.02. Time and Manner of Payment. – The fee imposed herein shall
be due and payable upon application for a Mayor's Permit within the first twenty
(20) days of January of each year. For newly acquired calesas or caretelas, the fee
shall be payable within twenty (20) days after acquisition.

Section 3N.03. Administrative Provisions. –

(a) A metal plate shall be provided by the Municipal Treasurer for every
registered caretela or calesa.

(b) The Municipal Treasurer shall keep a register of all calesas or caretelas
which shall contain, among others, the name and the address of the
owner.
.

Article O. Permit Fee for Agricultural Machinery

and Other Heavy Equipment

Section 3O.01. Imposition of Fees. – There shall be collected an annual permit

fee at the following rates for each agricultural machinery or heavy equipment
rented out in this Municipality.

Revised Revenue Code of the Municipality of Hagonoy, Davao del Sur FY 2017-2021 Page 71
 Rate of Fee Per
KINDS OF MACHINERY & EQUIPMENT
Annum
A Hand Tractors
B Light Tractors
C Heavy Tractors
D Bulldozer
E Forklift
F Heavy Graders
G Light Graders
H Mechanized Threshers
I Manual Threshers
J Cargo Truck
K Dump Truck
L Road Rollers
M Payloader
N Primemovers/Flatbeds
O Backhoe
P Rock Crusher
Q Batching Plant
R Transit/Mixer Truck
S Crane
T Other agricultural machinery or heavy equipment not
enumerated above

Section 3O.02. Time and Manner of Payment. – The fee imposed herein shall
be payable prior to the rental of the equipment upon application for a Mayor's
permit.

Section 3O.03. Administrative Provisions. – The Municipal Treasurer shall keep

a registry of all heavy equipment and agricultural machinery which shall include
the make and brand of the heavy equipment and agricultural machinery and
name and address of the owner.

Article P. Permit and Inspection Fee on

Machineries and Engines

Section 3P.01. Imposition of Fee. – There shall be imposed an annual

inspection fee on internal combustion engines generators and other machines
in accordance with the following schedules:

Rate of
KINDS OF MACHINERIES & ENGINES
Fee Per

Revised Revenue Code of the Municipality of Hagonoy, Davao del Sur FY 2017-2021 Page 72
 Annum
(a) Internal combustion engines
2Hp and below
5Hp and below but not lower than 3Hp
10Hp and below but not lower than 5Hp
14Hp and below but not lower than 10Hp
Above 15Hp
(b) Other stationary engines or machines
3Hp and below
5Hp and below but not lower than 3Hp
10Hp and below but not lower than 5Hp

14Hp and below but not lower than 10Hp

Above 14Hp
(c) Electrical generators and other machine propelled by electric motors will be
levied the same rates found in subsection (1).

Section 3P.02. Time of Payment. – The annual fee imposed in this Article
shall be paid to the Municipal Treasurer upon application of the Permit with
the Mayor but not later than fifteen (15) days after the actual inspection by
person authorized in writing by the Mayor. Thereafter, the fee shall be paid
within twenty (20) days of January, or of every quarter as the case may be.

Section 3P.03. Administrative Provision. – No engine or machine mentioned

above shall be installed or operated within the limits of this municipality,
without the permit of the Municipal Mayor and the payment of the inspection
fee prescribed in this Article

Article Q. Permit fee for the Storage of Flammable and

Combustible Materials

Section 3Q.01. Imposition of Fee. – There shall be collected an annual permit

fee for the storage of combustible materials at the rates as follows:

KINDS OF FLAMMABLE AND COMBUSTIBLE MATERIALS Rate of Fee

(a) Storage of gasoline, diesel, fuel, kerosene and similar
products
1 500 to 2,000 liters

Revised Revenue Code of the Municipality of Hagonoy, Davao del Sur FY 2017-2021 Page 73
 2 2,001 to 5,000 liters
3 5,001 to 20,000 liters
4 20,001 to 50,000 liters
5 Over 100,000 liters
(b) Storage of cinematographic film
(b) Storage of celluloid
(d) Storage of Calcium carbide
1 Less than 50 cases
2 50 to 90 cases
3 100 or more cases
(e) Storage of tar, resin and similar materials
1 Less than 1,000 kls
2 1,000 to 2,500 kls
3 2,500 to 5,000 kls
4 Over 5,000 kls
(f) Storage for coal deposits
Below 100 tons
100 tons or above
(g) Storage for combustible, flammable or explosive substance not
mentioned above

Section 3Q.02. Time of Payment. – The fees imposed in Article shall be paid
to the Municipal Treasurer upon application for his permit with the Mayor to
store the aforementioned substances.

Section 3Q.03. Administrative Provisions. –

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

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

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

Sidewalk, Alleys, Patios, Plazas and Playgrounds

Revised Revenue Code of the Municipality of Hagonoy, Davao del Sur FY 2017-2021 Page 74
 Section 3R.01. Imposition of Fee. – Any person that shall temporarily use
and/or occupy a street, sidewalk, or alley or portion thereof in this municipality
in connection with their construction works and other purposes, shall first
secure a permit from the Mayor and pay a fee in the following schedule:

PURPOSE Rate of Fee

1 For construction
2 Other

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

Section 3R.02. Time of Payment. – The fee shall be paid to the Municipal
Treasurer upon application of the permit with the Municipal Mayor.

Section 3R.03. Administrative Provisions. – The period of occupancy and/or

use of the street, sidewalk, or alley or portion thereof shall commence from the
time the construction permit is issued and shall terminate only upon the
issuance of the certificate of building occupancy. The Municipal Engineer shall
report to the Municipal Treasurer the area occupied for purposes of collecting
the fee.

Article S. Permit Fee for Excavation

Section 3S.01. Imposition of Fee. There shall be imposed the following fees on
every person who shall make or cause to be made any excavation on public or
private streets within this Municipality.

Amount
KINDS OF EXCAVATION
of Fee
a) For crossing streets with concrete pavement
1 For crossing concrete pavement (minimum area 2.00
x .600m., 12 sq. m.)
2 For crossing across base of streets with concrete
pavement, per linear meter (boring method)
(b) For crossing streets with asphalt pavement
1 Minimum fee
2 Additional fee for each linear meter crossing the
streets (minimum width of excavation, 0.80m)

Revised Revenue Code of the Municipality of Hagonoy, Davao del Sur FY 2017-2021 Page 75
 (c) For crossing the streets with gravel pavement
1 Minimum fee
2 Additional fee for each linear meter crossing the
streets (minimum width of excavation, 0.3m)
(d) For crossing existing curbs and gutters resulting in damage
(e) Additional fee for every ________ (day or week) of delay in excess
of excavation period provided in the Mayor’s permit

Section 3S.02. Time and Manner of Payment. – The fee imposed herein shall
be paid to the Municipal Treasurer by every person who shall make any
excavation or cause any excavation to be made upon application for Mayor's
Permit, but in all cases, prior to the excavation.

A cash deposit in an amount equal to __________________ shall be deposited with

the Municipal Treasurer at the same time the permit is paid. The cash deposit
shall be forfeited in favor of the Municipal Government in case the restoration to
its original form of the street excavated is not made within _____ ( ) days after
the purpose of the excavation is accomplished.

Section 3S.03. Administrative Provisions. –

(a) No person shall undertake or cause to undertake any digging or

excavation, of any part or portion of the Municipal streets of
___________________ unless a permit shall have been first secured from the
Office of the Municipal Mayor specifying the duration of the excavation.

(b) The Municipal Engineer/Municipal Building Official shall supervise the

digging and excavation and shall determine the necessary width of the
streets to be dug or excavated. Said official shall likewise inform the
Municipal Treasurer of any delay in the completion of the excavation work
for purposes of collection of the additional fee.

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

Article T. Permit Fee on Circus and Other Parades

Section 3T.01. Imposition of Fee. –There shall be collected a Mayor's Permit Fee
of ____________ per day on every circus and other parades using banners, floats or
musical instruments carried on in this Municipality.

Revised Revenue Code of the Municipality of Hagonoy, Davao del Sur FY 2017-2021 Page 76
 Section 3T.02. Time and Manner of Payment. – The fee imposed herein shall
be due and payable to the Municipal Treasurer upon application for a permit to
the Municipal Mayor at least ______ (___) days before the scheduled date of the
circus or parade and on such activity shall be held.

Section 3T.03. Exemption. – Civic and military parades as well as religious

processions shall not be required to pay the permit fee imposed in this Article.

Section 3T.04. Administrative Provisions. –

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

(b) The Station Commander of the Philippine National Police shall

promulgate the necessary rules and regulations to maintain an orderly
and peaceful conduct of the activities mentioned in this Article. He shall
also define the boundary within which such activities may be lawfully
conducted.

Article U. Permit Fee for the Conduct of Group Activities

Section 3U.01. Imposition of Fee. – Every person who shall conduct, or hold any
program, or activity involving the grouping of people within the jurisdiction of this
Municipality shall obtain a Mayor’s permit therefor for every occasion of not more
than twenty-four (24) hours and pay the Municipal Treasurer the corresponding fee
in the following schedule:

KINDS OF ACTIVITY Amount of Fee

1. Conference, meetings, rallies and demonstration in
outdoor, in parks, plazas, roads/streets
2. Dances
3. Coronation and ball
4. Promotional sales
5. Other group activities

Revised Revenue Code of the Municipality of Hagonoy, Davao del Sur FY 2017-2021 Page 77
 Section 3U.02. Time of Payment. – The fee imposed in this article shall be
paid to the Municipal Treasurer upon filing of application for permit with the
Municipal Mayor.

Section 3U.03. Exemption. – Programs or activities conducted by educational,

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

Section 3U.04. Administrative Provision. – A copy of every permit issued by

the Municipal Mayor shall be furnished to the Chief of Police or Station
Commander of the Philippine National Police (PNP) of the Municipality who
shall assign police officers to the venue of the program or activity to help
maintain peace and order.

Article V. Permit Fee on Film-Making

Section 3V.01. Imposition of Fee. – There shall be collected the following permit
fee from any person who shall go on location-filming within the territorial
jurisdiction of this Municipality.

Rate of Fee per

KINDS OF ACTIVITY
Filming
a. Commercial movies
b. Commercial advertisements
c. Documentary film
d. Videotape coverage

In cases of extension of filming time, the additional amount required must be

paid prior to extension to filming time.

Section 3V.02. Time of Payment. – The fee imposed herein shall be paid to the
Municipal Treasurer upon application for the Mayor's Permit ____________ ( ) days
before location-filming is commenced.

CHAPTER IV. SERVICE FEES

Article A. Secretary's Fees

Revised Revenue Code of the Municipality of Hagonoy, Davao del Sur FY 2017-2021 Page 78
 Section 4A.01. Imposition of Fees. – There shall be collected the following fees
from every person requesting for copies of official records and documents from
the offices of this Municipality.

Amount
KINDS OF EXCAVATION
of Fee
a) For every page or fraction thereof typewritten (not
including the certificate and notation)
b.) For each certificate of correctness (with seal of Office)
written on the copy or attached thereto
c.) For certifying the official act of the Municipal Judge or
other judicial certificate with seal
d.) For certified copies of any papers, records, decrees,
judgment or entry of which any person is entitled to
demand and receive a copy (in connection with judicial
proceedings) for each page.
e.) Photocopy or any other copy produced by copying
machine per page

Section 4A.02. Exemption. – The fees imposed in this Article shall not be
collected for copies furnished to other offices and branches of the government
for official business, except for those copies required by the Court at the request
of the litigant, in which case, charges shall be in accordance with the above-
mentioned schedule.

Section 4A.03. Time and Manner of Payment. – The fees shall be paid to the
Municipal Treasurer at the time the request, written or otherwise, for the issuance
of a copy of any Municipal record or document is made.

Article B. Local Civil Registry Fees

Section 4B.01. Imposition of Fees. There shall be collected for services

rendered by the Municipal Civil Registrar of this Municipality the following fees:

A. Marriage Related Fees:

1) Application fee
2) License fee
3) Solemnization fee
4) Family Planning/marriage counseling fee
(including certificate)
B. Birth Related Fees:

Revised Revenue Code of the Municipality of Hagonoy, Davao del Sur FY 2017-2021 Page 79
 1) Registration of birth
2) Birth Registration of birth
3) Certificate of Birth
4) Certified true copy of birth
-for local use
-for travel abroad
C. Death Related Fees:
1) Registration of Death
2) Certification of Death
3) Burial permit fee
4) Certified true copy of death certificate
5) Fee for exhumation of cadaver
6) Fee for the removal of cadaver
7) Fee for the transfer of cadaver to other place

(Note: As a nation policy, registration of births, deaths, marriages, and

foundling are free of charge pursuant to the provisions of OP Proclamation
No. 326 dated February 14, 1994 as amended by Proclamation No. 436
dated August 9, 1994 issued by the Office of the President and under an
Unnumbered Memorandum from the Office of the Civil Registrar General
dated February 16, 1994 and also under DILG MC-94-154 dated September
8, 1994)
D. For Registration Fee of the following:
1) Legitimation
2) Adoption
3) Filing fee of petition for correction of clerical
or typographical error
For change of first name or nickname
For indigent petition (exempt)
(Rule 18, IRR of RA 9048)
Service fee for migrant petition
Service fee for migrant petition for change of
first name
4) Legal separation or divorce
5) Naturalization
6) Annulment of marriage; declaration of
absolute nullity of marriage; court order
setting aside the decree of legal separation
7) Voluntary Emancipation of Minor
8) Court Decision Recognizing or
Acknowledging Natural Children or
Impugning or Denying Such Recognition

Revised Revenue Code of the Municipality of Hagonoy, Davao del Sur FY 2017-2021 Page 80
 9) Judicial Determination of Paternity Affiliation
10) Court Decision or Order on the Custody of
Minors and Guardianship
11) Aliases
12) Repatriation or Voluntary Renunciation of
Citizenship
13) Civil Interdiction
14) Declaration or presumptive death of the
absent spouse; judicial declaration of absence
15) Compulsory recognition of child; voluntary
recognition of illegitimate child
16) Appointment of guardian; termination of
guardianship
17) Judicial determination of filiations
18) Judicial determination of the fact of
reappearance of absent spouse; if disputed
19) Naturalization certificate; cancellation of
naturalization certificate
20) Separation or revival of property rights
21) Emancipation of minor orphan
22) Affidavit of Reappearance
23) Acknowledgement
24) Acquisition and ratification of Artificial
Insemination
25) Authorization and Ratification to Contract
Marriage
26) Option to elect Philippine citizenship
27) Partition and distribution of properties of
spouses; child’s presumptive legitimacy
28) Marriage settlement and any modification
thereof
29) Repatriation document
30) Voluntary emancipation of minor
31) Waiver of rights; interest on absolute
community of property
32) Other similar registerable instruments
33) Registration of legal instruments

Section 4B.02. Exemptions. – The fee imposed in this Article shall not be
collected in the following cases:

Revised Revenue Code of the Municipality of Hagonoy, Davao del Sur FY 2017-2021 Page 81
 (a) Issuance of certified copies of documents for official use at the request of
a competent court or other government agency, except those copies
required by courts at the request of litigants, in which case the fee should
be collected.

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

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

Section 4B.03. Time of Payment. – The fees shall be paid to the Municipal
Treasurer before registration or issuance of the permit, license or certified copy of
local registry records or documents.

Section 4B.04. Administrative Provision. – A marriage license shall not be

issued unless a certification is issued by the Family Planning Coordinating Council
that the applicants have undergone lectures on family planning.

Article C. Police Clearance Fee

Section 4C.01. Imposition Fee. – There shall be paid for each police clearance
certificate obtained from the Station Commander of the Philippine National
Police of this Municipality the following fees:

Amount of
PURPOSE OF CLEARANCE
Fee
1 For employment, scholarship, study grant and other
purposes not hereunder specified
2 For change of name
3 For application for Filipino Citizenship
4 For passport or Vise application
5 For firearms permit application
6 For PLEB clearance

Section 4C.02. Time of Payment. – The service fee provided under this Article
shall be paid to the Municipal Treasurer upon application for police clearance
certificate.

Revised Revenue Code of the Municipality of Hagonoy, Davao del Sur FY 2017-2021 Page 82
 Article D. Sanitary Inspection Fee

Section 4D.01. Imposition of Fee. – There shall be collected the following

annual fees from each business establishment in this Municipality or house for
rent, for the purpose of supervision and enforcement of existing rules and
regulations and safety of the public in accordance with the following schedule:

Amount
ESTABLISHMENTS
of Fee
1 For house for rent
2 For each business, industrial, or agricultural establishment
–
 With an area of 25 sq. m. or more but less than 50
sq. m.
 With an area of 50 sq. m. or more but less than 100
sq. m.
 With an area of 100 sq. m. or more but less than
200 sq. m.
 With an area of 200 sq. m. or more but less than
500 sq. m.
 With an area of 500 sq. m. or more but less than
1000 sq. m.
 With an area of 1,000 sq. m. or more

Section 4D.02. Time of Payment. – The fees imposed in this Article shall be paid
to the Municipal Treasurer upon filing of the application for the sanitary
inspection certificate with the Municipal Health Officer and upon renewal of the
same every year thereafter within the first twenty (20) days of January.

Section 4D.03. Administrative Provisions. –

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

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

Revised Revenue Code of the Municipality of Hagonoy, Davao del Sur FY 2017-2021 Page 83
 Article E. Service Fees for Health Examination

Section 4E.01. Imposition of Fee. – There will be collected a fee of _________

Pesos (P______) from any person who is given a physical examination by the
Municipal Health Officer or his duly authorized representative, as required by
existing ordinances.

A fee of ________ Pesos (P_____) shall be collected for each additional copy of
subsequent issuance of a copy of the initial medical certificate issued by the
Municipal Health Officer.

Section 4E.02. Time of Payment. – The fee shall be paid to the Municipal
Treasurer before the physical examination is made and the medical certificate is
issued.

Section 4E.03. Administrative Provisions. –

(a) Individuals engaged in an occupation or working in the following

establishments are hereby required to undergo physical and medical
examination before they can be employed and once every six months (6)
thereafter.

1. Food establishments - establishments where food or drinks

are manufactured, processed, stored, sold or served.

2. Public swimming or bathing places.

3. Dance schools, dance halls and night clubs - include dance

instructors, hostess, cooks, bartenders, waitresses, etc.

4. Tonsorial and beauty establishments - include employees of

barber shops, beauty parlors, hairdressing and manicuring
establishments, exercise gyms and figure slenderizing saloons,
facial centers, aromatherapy establishments, etc.

5. Massage clinics and sauna bath establishments - include

masseurs, massage clinic/sauna bath attendants, etc.

6. Hotel, motels and apartments, lodging, boarding, or tenement

houses, and condominiums.

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

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

Revised Revenue Code of the Municipality of Hagonoy, Davao del Sur FY 2017-2021 Page 84
 (c) The Municipal Health Officer shall keep a record of physical and other
health examinations conducted, and the copies of medical certificates
issued indicating the name of the applicant, the date and the purpose for
which the examination was made.

Section 4E.04. Penalty. A fine of __________________ Pesos (P_______) shall be paid

by the owner, manager or operators of the establishment for each employee
found to be without the necessary medical certificates.

Article F. Service Fee for Garbage Collection

Section 4F.01. Imposition of Fee. – There shall be collected from every owner or
operator of a business establishment an annual garbage fee in accordance with
the following schedule:

Amount of
KINDS OF ESTABLISHMENTS Fee Per
Annum
Manufacturers, Millers, Assemblers, Processors and Similar Business
a. Not more than 100 sq. m.
b. More than 100 sq. m.
Hotels, Apartments, Motels and Lodging Houses
a. Not more than 100 sq. m.
b. More than 100 sq. m.
Restaurants, Day and Night Clubs, Cafes, and Eateries
a. Not more than 50 sq. m.
b. More than 50 sq. m.
Hospitals, clinics, laboratories and similar business establishments
Note: Joint DENR-DOH Admin. Order No. 02, S. 2005 dated August 24,
2005 (Policies and Guidelines on effective and proper handling, collection,
transport, treatment, storage and disposal of health care wasters.)
a. Not more than 10 sq. m.
b. More than 10 sq. m.
Movie houses and Retailers
a. Not more than 10 sq. m.
b. More than 10 sq. m.
Other business not mentioned above
a. Not more than 10 sq. m.
b. More than 10 sq.m.

Revised Revenue Code of the Municipality of Hagonoy, Davao del Sur FY 2017-2021 Page 85
 Section 4F.02. Time of Payment. – The fees prescribed in this Article shall be
paid to the Municipal Treasurer on or before the tenth (10th) day of every month
or the authorized representative who shall collect the said fee from the
establishment.

Section 4F.03. Administrative Provisions. –

(a) For purposes of the imposition, the area of garbage collection shall only
be the business area of the town proper and Public Market.

(b) The owner or operator of the aforementioned business establishments

shall provide for his premises the required garbage can or receptacle,
which shall be placed in front of his establishment before the time of
garbage collection.

(c) The Sanitary Inspector (for the Municipal Health Officer) shall inspect
once every month of the said business establishment to find out whether
garbage is properly disposed of within the premises.

(d) This Article shall not apply to business operators or establishments which
provides their own system of garbage disposal.

Article G. Dog Vaccination Fee

Section 4G.01. Imposition Fee – There shall be collected/imposed from every

owner of the dog a vaccination fee of _____________ pesos (P ) for every dog
vaccinated within the territorial jurisdiction of this Municipality.

Section 4G.02. Time of Payment – The fee shall be paid to the Municipal
Treasurer prior to the vaccination of the dog in close coordination with the
Municipal Agricultural Office and the Office of the Municipal Veterinarian.

Section 4G.03. Administrative Provisions. –

1. Vaccination Against Rabies - means the inoculation of a dog with rabies

vaccine licensed for the species by the Bureau of Animal Industry,
Department of Agriculture. Such vaccination must be performed by
trained individual from BAU, Municipal Veterinarian Office and
Municipal Agriculture Office.

(a) Every dog 3 months of age and older should be submitted by

the owner for vaccination against rabies every year. Young dogs

Revised Revenue Code of the Municipality of Hagonoy, Davao del Sur FY 2017-2021 Page 86
 shall be vaccinated within thirty (30) days after they have
reached three months of age.

(b) During free mass dog rabies vaccination campaign, every dog 3
months of age and older should be submitted by the owner for
vaccination. Dogs not submitted on the scheduled date or
within one month thereafter shall be exterminated under the
supervision of the Municipal Rabies Control Authority.

Becomes optional after a mass dog rabies vaccination campaign

covering at least 80% of the dog population.

2. It shall be the duty of each trained vaccination when vaccinating any

dog to complete certificate of rabies vaccination (in duplicate for each
animal vaccinated). The certificate shall include the following
information.

(a) Owners name, address and telephone number if any

(b) Description of dog (color, sex, markings, age, name, species and
breed if any)

(c) Dates of vaccination and vaccine expiration if known

(d) Rabies vaccination tag number

(e) Vaccine produced

(f) Vaccinator's signature

(g) Veterinarians license number/ vaccinator's address

3. The dog owner shall be provided with a copy of the certificate. The
veterinarian/ vaccinator will retain one copy for the duration of the
vaccination. A durable metal or plastic tag, serially numbered issued by
the veterinarian/ vaccinator, shall be securely attached to the collar of
the dog.

4. Dog Registration or Licensing - Every dog shall be registered by their

owner upon reaching the age of 3 months and every year thereafter.
Unvaccinated dogs registered after reaching the age of 3 months and
dogs 3 months old and above not previously registered shall be
vaccinated upon registration. The dog owner shall pay such registration
fee as may be determined by the Municipal Council. The registration

Revised Revenue Code of the Municipality of Hagonoy, Davao del Sur FY 2017-2021 Page 87
 officer shall provide the owner with a certificate of certification for the
dog and affix to a distinguished collar tag as proof of registration.

5. Elimination of Unregistered Dog - Unregistered dogs over the age of 4

months shall be seized and humanely exterminated under the
supervision of a licensed veterinarian or the Municipal Rabies Control
Authority or vaccinated under the provisions of Section 3 (4).

The licensed veterinarian/ trained vaccinator or the Municipal Rabies

Control Authority shall give the guidance on the extermination methods
to be used (shooting, poisoning, carbon dioxide or anesthetic overdose
or decapitation) in a different environment (area of habitation,
marketplace, rubbish dumps, open countryside, etc.)

The license veterinarian, trained vaccinator, the Municipal Rabies

Control Authority or a police officer may enter any land for the purpose
of seizing or exterminating a dog which is liable to be seized under this
section.

The Municipal Veterinarian and the Municipal Agricultural Officer is

tasked to determine the age of the dogs.

6. Reporting of Biting Incidents - The owner of a dog which has bitten any
person and the person who has been bitten shall, within 24 hours of the
occurrence, report the incident to the Municipal Rabies Control
Authority, a health care worker or a police officer receiving such
information who shall immediately transmit it to the Municipal Rabies
Control Authority for investigation.

7. The owner of a dog which has bitten any person shall be responsible for
all the Treatment and dog examination.

8. Financial support for the activity shall be borne by the Municipal

Government and the Barangay Government.

Section 4G.04. Penalty – Any dog owner who fails to abide by any of the
provisions of his ordinance shall be subjected to a fine of Two Thousand Five
Hundred (P2,500.00) Pesos without prejudice to the provision of Section 3 (7).

It shall be the responsibility of the Municipal Rabies Control Authority to

administer this ordinance, and to promulgate the necessary rules and regulations
for its implementation. Enforcement shall be the responsibility of the Municipal
Rabies Control Authority as defined under Section 1 of this article.

Revised Revenue Code of the Municipality of Hagonoy, Davao del Sur FY 2017-2021 Page 88
 CHAPTER V. MUNICIPAL CHARGES

Article A. Fishery Rentals, Fees and Charges

LGU may adopt its existing FISHERY CODE, if there any

Section 5A.01. Definitions. – When used in this Article

(a) Marginal Fisherman refers to an individual engaged in subsistence fishing

which shall be limited to the sale, barter or exchange of marine products
produced by himself and his immediate family, and whose annual net income
from fishing does not exceed Fifty Thousand Pesos (P50,000.00) or the
poverty line established by NEDA for the particular region or locality
whichever is higher.

(b) Municipal Waters include not only streams, lakes and tidal waters within this
Municipality, not being the subject of private ownership, and not comprised
within national parks, public forests, timber lands, forest reserves, or fishery
reserves, but also marine waters included between two (2) lines drawn
perpendicular to the general coastline from points where the boundary lines
of the Municipality to the sea at low tide and a third parallel with the general
coastline and fifteen (15) kilometers from it.

(c) Vessels include every sort of boat, craft, or other artificial contrivance used as
a means of transportation on water.

Section 5A.02. Fishery Rentals, Fees and Charges. – This Municipality shall have the
exclusive authority to grant the following fishery privileges within its Municipal waters
and impose rentals, fees, or charges therefrom:

(a) To erect fish corrals, oyster, mussel, or other aquatic beds or bangus fry areas.

(b) To gather, take or catch bangus fry, prawn fry or kawag-kawag or fry of other
species and fish from Municipal waters by nets, traps or other fishing gears.
However, marginal fishermen shall be exempt from any rentals, charge or any
other imposition whatsoever.

Section 5A.03. Grant of Fishery Rights by Public Auction. – Exclusive fishery

privileges to erect fish, corrals, oyster mussel of aquatic beds or "bangus" fry areas
and to take or catch "bangus" fry or "kawag-kawag" or fry of other species of fish for

Revised Revenue Code of the Municipality of Hagonoy, Davao del Sur FY 2017-2021 Page 89
propagation shall be awarded to the highest bidder in a public auction to be
conducted by a committee upon authorization of the Sangguniang Bayan .

However, duly registered organizations and cooperatives of marginal fishermen shall

have the preferential right to such fishery privileges without being required to
undergo the bidding. In the absence of such organizations and cooperatives or upon
failure to exercise their preferential right, other parties may participate in the said
public bidding.

For this purpose, there is hereby created a committee to conduct the public auction
to be constituted as follows:

(a) The Mayor or his duly authorized representative as Chairman;

(b) __________ (____) members of the Sangguniang Bayan to be designated by said

body,

(c) The Municipal Treasurer.

The Committee shall advertise the call for sealed bids for the leasing or a zone or
zones of Municipal waters in public auction for two (2) consecutive weeks in the
bulletin board of the Municipal hall. If no bids are received within two (2) weeks, such
notice shall be posted for another two (2) weeks. If after said two (2) notices for the
grant of exclusive fishery rights through public auction, there are no interested
bidders, the Sangguniang Bayan shall grant the rights within the definite area or
portion of the Municipal waters to any interested individual upon payment of a
license fee fixed herein.

The notice advertising the call for bids shall indicate the date and time when such
bids shall be filed with the Municipal Treasurer.

An application to participate in the public bidding shall be submitted to the Municipal

Mayor in a form prescribed therefor. Upon submitting a sealed bid, a person shall
accompany such bid with a deposit of at least ____________ which amount shall be
deducted from the first rental by the person should the bid be awarded to him.

At the time and place designated in the notice, the Committee sitting en banc shall
open all the bids and award the lease to the qualified bidder offering the highest bid.
The lease shall be executed within ten (10) days after the award is made by a
committee and if the successful bidder refuses to accept, or fails or neglects to
execute the lease within such time, his deposit shall be forfeited to the Municipal
government, in such a case another bidding shall be held in the manner provided
above.

Revised Revenue Code of the Municipality of Hagonoy, Davao del Sur FY 2017-2021 Page 90
The deposits of the unsuccessful bidders shall be returned upon the execution of the
lease contract by the successful bidder or before the calling of another bid.

At the time and place designated in the notice, the Committee sitting en banc shall
open all the bids and award the lease to the qualified bidder offering the highest bid.
The lease shall be executed ten (10) days after the award is made by the Committee
and should the successful bidder refuse to accept, or fails or neglects to execute the
lease within such time, his deposit shall be forfeited to the Municipal Government. In
such case, another bidding shall be held in the manner herein prescribed.

Section 5A.04. Duration of Lease. – The grant of lease of fishery rights through
public auction shall be for a period of _______ (____) years.

Section 5A.05. Zonification of Municipal Waters. – The Municipal waters of this

Municipality are hereby divided and classified into zones for purposes of granting a
lease or exclusive fishery rights through public auction as prescribed in Section 5A.02.
as follows:

Zone 1 - From __________ to ____________

Zone 2 - From __________ to ____________
Zone 3 - From __________ to ____________
Zone 4 - From __________ to ____________

Section 5A.06. Imposition of Fees. – There shall be collected the following license
fee for the grant of exclusive fishery rights to erect fish corrals, operate fishponds or
oyster, mussel or aquatic beds, or take or catch "bangus" fry or "kawag-kawag" or fry
of other species of fish for propagation, if there are no interested bidders in the
public auction.

AMOUNT
Item NATURE
OF FEE
1) Operation of fishponds or oyster culture beds, per hectare
2) Catching "bangus" fry or "kawag-kawag" less than 1,000 sq.
m.
 1,000 sq.m. or more but less than 2,000 sq.m.
 2,000 sq.m. or more but less than 4,000 sq.m.
 4,000 sq.m. or more but less than 6,000 sq.m.
 6,000 sq.m. or more but less than 8,000 sq.m.
 8,000 sq.m. or more
3) Fish corrals or fishpens in inland fresh waters:
 Less than 500 sq. m.
 500 sq. m. or more but less than 1,000 sq. m.
 1,000 sq. m. or more but less than 5,000 sq. m.

Revised Revenue Code of the Municipality of Hagonoy, Davao del Sur FY 2017-2021 Page 91
  5,000 sq. m. or more but less than 10,000 sq. m.
 10,00 sq. m. or more
4) Fish corrals erected in sea
 Less than 3 meters deep
 3 meters deep or more but less than 5 meters
 5 meters deep or more but less than 5 meters
 8 meters deep or more but less than 10 meters
 10 meters deep or more but less than 15 meters
 15 meters deep or more

Section 5A.07. Privilege of Residents to Take Fish in Municipal Waters. –

Any person who is not a grantee of license or privilege to engage in commercial

fishing is hereby allowed to fish for domestic use, in every Municipal water, for as
long as no communal fishery therein is not yet established; Provided, That, such
fishing shall not take place within two hundred (200) meters from a fish corral
licensed by this Municipality; and that such fish caught under this privilege shall not
be sold.

Furthermore, no rental fee, charge, or any other imposition whatsoever shall be

collected from marginal fishermen.

Section 5A.08. Time and Manner of Payment. –

(a) The annual rental for the lease shall be paid in advance. For the initial year of
the lease, the rental shall be paid at the time all the necessary documents
granting the lease are executed, and the subsequent installments within the
first twenty (20) days after the anniversary date of the grant of such lease. The
deposit made by the successful bidder accompanying the sealed bid shall be
applied against the rental due from him.

The Sangguniang Bayan shall set aside not more than one-fifth (1/5) of the
area earmarked for the gathering of fry, as may be designated by the Bureau
of Fisheries, as government "bangus" fry reservation.

(b) The license fee for the grant of exclusive fishery rights in the Municipal waters
for at least the corresponding current quarter shall be paid in advance.

(c) The license fees for the privilege to catch fish from Municipal waters with nets,
traps, and other fishing gears and the operation of fishing vessels shall be
paid upon application for a license and within the first twenty (20) days of
January of every year for subsequent renewal thereof.

Revised Revenue Code of the Municipality of Hagonoy, Davao del Sur FY 2017-2021 Page 92
Section 5A.09. Administrative Provisions. –

(a) A licensee of other localities shall not fish within the Municipal waters of this
Municipality without first securing the necessary permit from the Municipal
Mayor and paying the corresponding fee to the Municipal Treasurer.

(b) No fish net without eyelet or the opening of which is at least one-fourth (1/4)
inch shall be used in this Municipal waters.

(c) Failure to pay the rental of license fees for fishery rights for two (2)
consecutive years shall cause automatic cancellation of said fishing rights.

Section 5A.010. Applicability of Pertinent Provisions of Laws. – All existing laws,

rules and regulations governing municipal waters and municipal fisheries are hereby
adopted as part of this Article.

Article B. Rentals of Personal and Real Properties

Owned by the Municipality
(Rentals to be based at full cost pricing)

Section 5B.01. Imposition. The following rates of rental fees for the use of real and
personal properties of this Municipality shall be collected:

Rate of Rental
(specify if annual,
Item KINDS OF PROPERTY
monthly, weekly or
daily)
1) Land Only (per sq.m)
15 meters deep or more
a) Located in commercial/industrial area
b) Located in residential area
c) others
2) Building (per square meter of floor area)
a) Located in commercial/industrial area
b) Located in residential area
c) others

Section 5B.02. Time of Payment. The fees imposed herein shall be paid to the
Municipal Treasurer or his duly authorized representative, before the use or
occupancy of the property.

Revised Revenue Code of the Municipality of Hagonoy, Davao del Sur FY 2017-2021 Page 93
 Article C. Charges for Parking

Section 5C.01. Imposition of Fee. There shall be collected fees for the use of
Municipal owned parking area or designated streets for pay parking in accordance
with the following schedule:

ANNUAL
NATURE RATES
DAILY RATES
A) Day Parking Rates
Vehicle Type:
 Tricycle
 Private Cars and Service Vehicles
 Passenger Jeepneys
 Cargo Trucks/Delivery Vans
 Passenger Bus
1) Overnight Parking Rates
All types of vehicles
 Annual
 Daily
2. Each barangay shall assist the Municipal government in ensuring compliance by
car-owning residents with the night-parking regulation and shall correspondingly
receive a _______ percent (____%) share of the fees collected from its are of jurisdiction.
3) Towing fee of P300.00 and impounding fee ofP100/day shall be collected from
owners of vehicles who shall violate this Article.

NATURE Annual/Daily Rates

A) For the first _____ hours
a) Passenger buses or cargo trucks
b) Mini buses or jeepneys
c) Cars
d) Tricycle
e) Other vehicles
B) For each succeeding hour or a fraction thereof:
a) Passenger buses or cargo trucks
b) Mini buses or jeepneys

Revised Revenue Code of the Municipality of Hagonoy, Davao del Sur FY 2017-2021 Page 94
 c) Cars
d) Tricycle
e) Other vehicles
C) Overnight Parking Rates:
All types of vehicle-
a) Annual
b) Daily
D) Towing fee of P300 and impounding fee of P100/day shall be collected from
owners of vehicles who shall violate this Article.

Section 5C.02. Time of Payment. - The fees herein imposed shall be paid to the
Municipal Treasurer or to his duly delegated representative upon parking thereat.

Article D. Municipal Hospital Service Fees

Section 5D.01. Imposition of Municipal Hospital Service Fees. - The following

schedule of fees is hereby imposed for services of facilities rendered by the Municipal
Hospital:

AMOUNT
KINDS OF SERVICES
OF FEE
1. Medical Fees:
A. In Patient-
Ward Room
Delivery Room
Normal Delivery (excluding medicine)
Abnormal Delivery (excluding medicine)
 Operating Room
 Aircon Room
 Private Room without aircon
 Nursery
B) Out-Patient Service:
 P. E. Consultation and prescription (excluding
laboratory and other specific examination)
 Hypodermic, IM Injection (excluding medicine)
 Intravenous injection (excluding medicine)
C) General Surgical Dressing:
 Small
 Medium
 Large

Revised Revenue Code of the Municipality of Hagonoy, Davao del Sur FY 2017-2021 Page 95
  Cotton Balls
D) Suturing of wound:
 Large wound (3 cm and larger, no. of sutures x
P_____)
 Circumcision
 Ingrown toenail
 Ambulance Fees –
-Within the Municipality
-Outside the Municipality
 Outside the province
 Electric Fan/day
 Oxygen Tank
 ECG
2. Dental Services
 Extraction – per tooth (including anesthesia)
 Temporary filling – per tooth
 Permanent filling – per tooth
 Silicate cement
 Composite filling
 Cementation
 Prophylaxis
 Gum treatment –
-Initial
-Second treatment
 Dental X-ray
3. X-Ray Examination Fees:
Chest X-ray )PA):
 AP
 APL
 14 x 17
 14 x 14 AP
 11 x 14 APL
 10 x 12
 8 x 10
4. Thoracic Cage:
 AP
 APL
 14 x 17
 14 x 14 AP
 14 x 14 APL
 10 x 12
 8 x 10
5. Thoracic – Lumbar (AP Lateral):

Revised Revenue Code of the Municipality of Hagonoy, Davao del Sur FY 2017-2021 Page 96
  AP
 APL
 14 x 17
 14 x 14 AP
 14 x 14 APL
 10 x 12
 8 x 10

6. Lumbo-Sacral (Ap Lateral)

 Skull AP and Lateral
 Skull Paranasil Sinuses (3 cs)
 10 x 12
7. Extremities, Long Bones, AP Lateral, AP Lateral
 Hand and Wrist – AP
 APL
 KUB –
-14 x 17
8. Plain Abdomen:
 AP
 APL
 14 x 17
 10 x 12
9. IUD:
 14 x 17 (5 pcs)
 10 x 12 (4 pcs.)
10. Upper GI Series:
 14 x 17 (1 pc.)
 10 x 12 (4 pcs.)
11. Oral Cholecystography:
 10 x 12 (3 pcs.) with medication
12. Pedia:
 10 x 12 (e pcs.)
13. Chole GI Series:
 14 x 17 (1 pc.)
 14 x 12 (4 pcs.)
 8 x 10 (1 pc.)
14. Laboratory Examination Fees:
 Blood Chemistry
 Fasting Blood Sugar
 Blood Urea Nitrogen
 Cholesterol

Revised Revenue Code of the Municipality of Hagonoy, Davao del Sur FY 2017-2021 Page 97
  Creatinine
 Uric Acid
 SGOT
 SGPT
 Total Biluribin
 Total Protein A/G Ration
 Hematology
 Complete Blood Count
 Hemoglobin/Hemotocrit
15. Determination:
 WBC, Different Count
 RBC Count
 ESR
 Bleeding/Clotting Time
 Thrombocyte Count
 Malaria Detection
 Parasitology
 Routine Stool Examination
 Clinical Microscopy
 Routine Analysis
 Pregnancy Test
 Blood Banking
 ABO-RH Testing
 Cross Matching
 Immunology
 Widal Test
 Bacteriology
 Acid Fast Stain Smear (TB, Leprosy)
 Gram Stain Smear
 Pap Smear
16. Subsistence:
 Pay Ward
 Charity

Section 5D.02. Time and Manner of Payment. – The fees herein shall be paid upon
application or after the extension of service. In no case shall deposit be required in
emergency cases requiring immediate attention.

Section 5D.03. Exemptions. – Residents who are certified by the assigned Municipal
Officer as indigent and upon approval by the Municipal Mayor may be exempted
from the payment of any or all fees in this schedule.

Revised Revenue Code of the Municipality of Hagonoy, Davao del Sur FY 2017-2021 Page 98
An indigent is one who belongs to a family whose family income does not exceed
P50,000.00 per year of the poverty line established by NEDA, whichever is higher.

Article E. Charges for Use of Waterworks System

Section 5E.01. Imposition of Charges. – The fees and charges provided herein shall
be collected for the water service rendered by _____________________ of this
Municipal’s waterworks system.

KINDS OF SERVICE RATE OF FEES

a. Application fee for connection with waterworks system
b. Guarantee deposit for every application
c. Installation for the first lineal feet of pipe
1. Earth and gravel excavation
2. Asphalt road
3. Cemented road
d. For every additional pipe of ___ lineal feet long or fraction
thereof will be charged
For metered service:
1. Minimum charge for not more than____cu.m./ month
a. Residential service
b. Commercial service
c. Industrial service
2. For every cubic meter in excess of ____ cu. m./moth
a. Residential service
b. Commercial service
c. Industrial service
e. For unmetered service:
1. Flat Rate consisting of one (1) faucet only:
a. Residential service
b. Commercial service
d. Industrial service
f. Re-installation fee:
Tapping Fees:
a. For one-half inch (1/2") diameter
b. For three-fourth inch (3/4”) diameter
c. For one inch (1”) diameter

Section 5E.02. Time of Payment. – The water rental is due and payable to the
Office of the Municipal Treasurer within the first _____ ( ) days of the following
month.

Revised Revenue Code of the Municipality of Hagonoy, Davao del Sur FY 2017-2021 Page 99
Section 5E.03. Administrative Provisions. –

(a) A written application/contract filed with the Office of _______________ shall be

required for any of the aforementioned services.

(b) A cash deposit of _______________ Pesos (P________) shall be required of every

customer/applicant before the initial service is rendered. It shall answer for
any unpaid due and demandable water charges rendered in accordance with
the foregoing rates which shall automatically be charged off against the cash
deposit after failure to pay the monthly fee within _____ ( ) days of the
succeeding month.

In cases where the cash deposit shall no longer be sufficient to cover water
fees and surcharges, the water connection shall be disconnected after failure
by the customer to settle the difference after a period of ______ ( ) days from
receipt of notice of disconnection.

The cash deposit shall be refunded by the System if the customer desires to
withdraw the service of the System and all his water bills shall have been fully
paid.

(c) For billing purposes, a water meter shall be read one (1) month after its
connection and every month thereafter. The meter shall be sealed and the
seal shall be broken only when the meter is to be inspected, tested, or
adjusted by the System. It shall be tested at any reasonable time by the duly
authorized representative/inspector of the System or upon the request of the
customer and to be witnessed by him if he so desires.

If the testing of the meter is upon the request of the customer and the test
discloses that the water meter is defective, corresponding adjustments shall
be made and no fee shall be charged to the customer. If no defect is found
in the meter, then the customer shall pay to the System _____________________
Pesos (P ) for every five-eighth (5/8") and three-fourth inch (3/4") of
water meter and _____________ Pesos (P ) for every water meter bigger than
the above.

(d) For re-opening of service upon request of the customer after it has been
closed for delinquency, ________ Pesos (P ) shall be charged if the service is
closed at the metering point. If it is closed at the water main or main pipe,
the cost of street repair shall be paid by the customer.

Revised Revenue Code of the Municipality of Hagonoy, Davao del Sur FY 2017-2021 Page 100
 (e) Service connection for domestic or residential use shall not use pipes bigger
than on-half inch (1/2") in diameter.

(f) Service connection using pipes bigger than one-half (1/2") in diameter may
be allowed for commercial and/or industrial use only, provided that the
applicant thereof shall satisfy in his application the need of a bigger size
which shall in all cases be subject to the approval of the
___________________________________.

(g) Every multi-door apartment shall have separate water service connection and
separate water meter for every occupant or lessee therein.

Article F. Cemetery Charges

Section 5F.01. Imposition of Fees. – There shall be collected the following rental
fees for a period of __________ years for the rental of Municipal Cemetery lots:

Fee for Lease

NATURE OF LEASE
Period
a) Rental fee for each burial lot
b) For every additional layer thereof
c) For niches

Section 5F.02. Time of Payment. – The fee shall be paid to the Municipal Treasurer
upon application for a burial permit prior to the construction thereon of any structure
whether permanent or temporary, or to the interment of the deceased. Thereafter,
the fee shall be paid within twenty (20) days before the expiration of the lease period.

The fee shall not be collected in a pauper's burial, upon recommendation of the
Municipal Mayor.

Section 5F.04. Administrative Provisions. –

(a) As used in this Article, Municipal Cemetery shall refer to the lot owned by this
Municipality located at ______________________.

(b) A standard cemetery lot shall be three (3) meters long and one (1) meter wide
or three (3) square meters.

Revised Revenue Code of the Municipality of Hagonoy, Davao del Sur FY 2017-2021 Page 101
 (c) Except in cases allowed under existing laws and regulations, no person may
be buried or interred, permanently or temporarily, other than in properly
designated cemeteries or burial grounds.

(d) In addition to the burial permit, a certificate of death issued by the attending
physician or Municipal Health Officer; or, if no medical officer is available, by
the Municipal Mayor, Municipal Administrator, or any member of the
Sangguniang Bayan shall be required.

(e) Any construction of whatever kind or nature in the public cemetery whether
for temporary or perpetual use, shall only be allowed after the approval of a
permit issued by the Municipal Mayor, upon recommendation of the
Municipal Health Officer.

(f) In case a lessee intends to renew the lease after its termination, he must
inform the Municipal Treasurer within thirty (30) days before the expiry date
of the lease, and shall pay the corresponding fees therefor.

(g) It shall be the duty of the Municipal Treasurer to prepare and submit to the
Municipal Mayor a list of the leases that are to expire five (5) days prior to the
expiration date. The Municipal Treasurer shall send a reminder to the lessee
of the expiration of his lease, two (2) weeks prior to the expiration date of the
lease.

(h) The Municipal Treasurer shall keep a register in account of the cemetery,
together with such additional information as may be required by the
Sangguniang Bayan.

Article G. Market Fees and Charges

(A separate Market Code is recommended)

Section 5G.01. Subdivision of Market Building. – The public market shall be

divided into sections with each section housing one class or group of allied goods,
commodities, or merchandise.

Section 5G.02. Imposition of Market Fees and Charges. – There shall be collected
the following market fees and charges:

STALL
MARKET SECTION
RENTAL/FEE
A. RENTAL FEE ON MARKET STALLS

Revised Revenue Code of the Municipality of Hagonoy, Davao del Sur FY 2017-2021 Page 102
 1) On fixed stalls with booth constructed by the municipal government, per square
meter or fraction thereof, per moth:
a. Dry Goods Section P ________
b. Grocery Section
c. Vegetables and Fruits Section
d. Eating/Eatery Section
e. Flower Shop Section
f. Cold Storage Section
2) On stalls with booths constructed by the lessees, per square meter or fraction
thereof, per month:
a. Dry Goods Section P ________
b. Grocery Section
c. Vegetables and Fruits Section
d. Eating/Eatery Section
e. Flower Shop Section
f. Cold Storage Section
3) On spaces in the wet section and live fowls and piglets section, including the
poultry dressing area, per square meter or fraction thereof, per month:
a. Fish Section P ________
b. Meat Section
c. Live Fowls and Piglets Section

Provided, That stalls, booths, tiendas, and/or spaces located in the best areas, e.g.,
corner spaces or those so designated by the Market Administrator/Supervisor, shall
pay rental charges twenty-five percent (25%) higher than the rates imposed herein;
Provided Further, That rental charges shall be paid within the first ten (10) days
of the month.

MARKET SECTION AMOUNT OF FEE

A. Market Fees for the occupancy of Market premises
a) Where occupancy is more permanent, per square meter or fraction thereof, per
month:
 As site of structures, such as stalls, booths, or tiendas
 As reserved space for whatever purpose allowed under
this Code, such as selling, or storage of goods and
bagsakan
b) On premises reserved for ambulant vendors, hawkers, and similar tupes of
vendors, per square meter, per day:
 Market entrance fee on transient vendors of any
commodity or merchandise brought into the market
for sale-

1. For every sack of salt or sugar

Revised Revenue Code of the Municipality of Hagonoy, Davao del Sur FY 2017-2021 Page 103
 2. For every sack of animal fees, rice bran, or fertilizer
3. For every sack of salted fish or dried shrimps
4. For every basket/kaing of vegetables, fruits
3) On spaces in the wet section and live fowls and piglets section, including the
poultry dressing area, per square meter or fraction thereof, per month:

[Any other reasonable qualification can be adopted. The rule in fixing

market entrance fees is to approximate the fee charged on the basis of
space occupied, and not on the value of the commodity or merchandise.]

Any vendor occupying any table, cubicle or other space with an area
exceeding that to which by virtue of payment of the entrance fee shall be
required to pay the correct amount of fees thereon less what he may have
already paid as entrance fee.

Duly licensed suppliers or distributors of goods, commodities or general

merchandise servicing permanent occupants of market stalls, booths, tiendas,
or other space, as well as the same occupants when they bring in goods,
commodities, or merchandise to replenish or augment their stock, shall not
be considered as transient vendors required to pay the market entrance fee.

Section 5G.03. Payment of Fees. – Unless otherwise provided herein, the market fee
must be paid in advance before any person can sell, or offer to sell, any commodity or
merchandise within the public market and its premises.

Section 5G.04. Issuance of Cash Tickets to Transient Vendors; Prohibition on

Transfer Thereof. – Cash tickets shall be issued to the vendor buying the same and
his name, date and signature of the Collector shall be written on the back thereof.
The cash ticket shall pertain only to the person buying the same and shall be good
only for the space or spaces of the market premises to which he is assigned and only
while in the hands of the original purchaser. If a vendor disposes of his merchandise
by wholesale to another vendor, the latter shall, purchase new tickets if he desires to
sell the same merchandise even if this is to be done in the place occupied be the
previous vendor.

Cash tickets shall be provided with serial numbers by the Office of the Municipal
Treasurer, which shall monitor the issuance of the cash tickets in collaboration with
the Market Administrator/Supervisor.

Article H. Slaughterhouse Fees

Section 5H.01. Permit Fee to Slaughter. – Before any animal is slaughtered for

Revised Revenue Code of the Municipality of Hagonoy, Davao del Sur FY 2017-2021 Page 104
public consumption, a permit therefor shall be secured from the Municipal
Veterinarian. For this permit a permit fee in the amount of Php _________shall be paid.

Section 5H.02. Imposition of Slaughter Fees. – There shall be collected the

following slaughter fees:

AMOUNT
KIND OF ANIMALS
OF FEE
FOR PUBLIC CONSUMPTION ON THE BASIS OF HEAD:
 Large cattle per head P ______
 Hogs per head
 Goats per head
 Sheep per head
 Other per head

FOR PUBLIC CONSUMPTION ON THE BASIS OF KILO:

 Large cattle per kilo of dressed meat P _______
 Hogs per kilo of dressed meat
 Goats per kilo of dressed meat
 Sheep per kilo of dressed meat
 Other per kilo of dressed meat
FOR HOME CONSUMPTION ON THE BASIS OF HEAD:
 Large cattle per head P ______
 Hogs per head
 Goats per head
 Sheep per head
 Other per head
FOR HOME CONSUMPTION ON THE BASIS OF KILO:
 Large cattle per kilo of dressed meat P _______
 Hogs per kilo of dressed meat
 Goats per kilo of dressed meat
 Sheep per kilo of dressed meat
 Other per kilo of dressed meat

[Choose only one set, either “per head” or “per kilo of dressed meat.” If
fees are to be charged per kilo, the slaughterhouse shall be provided with a
balance on which all dressed meat, including the liver, heart, tongue, and other
parts utilized for consumption shall be weighed. The weighing shall be made
under the supervision of the municipal treasurer or his duly authorized
representative.]

Section 5H.03. Place of Slaughter. – The slaughter of any kind of animal for sale to,
or consumption of, the public shall be done only in the municipal slaughterhouse.

Revised Revenue Code of the Municipality of Hagonoy, Davao del Sur FY 2017-2021 Page 105
The slaughter for animals intended for home consumption may be done elsewhere
except cattle; Provided, that the animal slaughtered shall not be sold or offered for
sale.

Section 5H.04. Requirement for the Issuance of a Permit for the Slaughter of
Large Cattle. – Upon issuance of the permit required in Section 4B.01 of this Article,
large cattle shall be slaughtered at the municipal slaughterhouse or in any other place
as may be authorized by ordinance. Before issuing the permit for the slaughter of
large cattle, the Treasurer shall require for branded cattle the production of certificate
of ownership if the owner is the applicant or the original certificate of ownership and
the certificate of transfer showing title in the name of the person applying for the
permit if he is not the original owner. If the applicant is not the original owner and
there is no certificate of transfer made in his favor, one such certificate shall be issued
and the corresponding fee collected therefor. For unbranded cattle that have not yet
reached the required age for branding, the Treasurer shall require such evidence as
will be satisfactory to him regarding the ownership of the animal for which permit to
slaughter has been requested. For unbranded cattle for the required age, the
necessary owner’s and transfer certificates shall be issued and the corresponding fees
collected therefor before the permit is granted.

Section 5H. 05. Corral Fee. – The following fees, per day or fraction thereof, shall be
collected for the animals to be slaughtered, which are deposited and kept in a corral
owned by the local government.

FEE
KIND OF ANIMAL
(per head)
 Large cattle, per head P _______
 Hogs per head
 Goats per head
 Sheep per head
 Other per head

Section 5J.04. Time of Payment. –

(a) The slaughter of any kind of animal intended for sale shall be done only in
the Municipal slaughterhouse designated as such by the Sangguniang . The
slaughter of animals intended for home consumption may be done
elsewhere, except large cattle which shall be slaughtered only in the public
slaughterhouse. The animal slaughtered for home consumption shall not be
sold.

(b) Before issuing the permit for the slaughter of large cattle the Municipal
Treasurer shall require for branded cattle, the production of the certificate of
ownership and certificate of transfer showing title in the name of the person

Revised Revenue Code of the Municipality of Hagonoy, Davao del Sur FY 2017-2021 Page 106
 applying for the permit if he is not the original owner. If the applicant is not
the original owner, and there is no certificate of transfer made in his favor,
one such certificate shall be issued and the corresponding fee to be collected
therefor.

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

For unbranded cattle of the required age, the necessary certificate of

ownership and/or transfer shall be issued, and the corresponding fees
collected therefor before the slaughter permit is granted.

(c) Before any animal is slaughtered for public consumption, a permit therefor
shall be secured from the Municipal Veterinarian or his duly authorized
representative, through the Municipal Treasurer. The permit shall bear the
date and month of issue and the stamp of the Municipal Veterinarian, as well
as the page of the book in which said permit number is entered and wherein
the name of the permittee, the kind and sex of the animal to be slaughtered
appears.

(d) The permit to slaughter as herein required shall be kept by the owner to be
posted in a conspicuous place in his/her stall at all times.

Article I. Toll Fees or Charges

Section 5I.01. Imposition of Fee or Charges. – There shall be collected a fee or

charge for the use of the following utilities owned and operated by this municipality.

TYPE OF INFRASTRUCTURE AMOUNT OF FEE

 Pier P _______
 Ferry
 Bridge
 Etc. (pls. specify)

Section 5I.02. Exemptions. – No such tolls or fees or charges shall be collected

from officers and enlisted men of the Armed Forces of the Philippines and members
of the Philippine National Police on mission, ambulances, post office personnel
delivering mail, physically handicapped, and disabled citizens who are sixty-five (65)
years or older.

Revised Revenue Code of the Municipality of Hagonoy, Davao del Sur FY 2017-2021 Page 107
Section 5I.03. Time of Payment. – Fees and charges for the use of the above
mentioned facilities shall be made every time such facilities are utilized.

Section 5I.04. Administrative Provision. – When public safety and welfare so

requires, the Sangguniang may discontinue the collection of tolls and thereafter
said facility shall be free and open for public use.

CHAPTER VI - COMMUNITY TAX

Section 6.01. Imposition of Tax. – There shall be imposed a community tax on

persons, natural or juridical, residing in the Municipality.

Section 6.02. Individuals liable to Community Tax. – Every inhabitant of the

Philippines who is a resident of this Municipality, eighteen (18) years of age or over
who has been regularly employed on a wage or salary basis for at least thirty (30)
consecutive working days during any calendar year, or who is engaged in business
or corporation, or who owns real property with an aggregate assessed value of
One Thousand (P1,000.00) Pesos or more, or who is required by law to file an
income tax return shall pay an annual community tax of Five (P5.00) Pesos and an
annual additional tax of One Peso (P1.00) for every One Thousand Pesos
(P1,000.00) of income regardless of whether from business, exercise of profession
or from property which in no case shall exceed Five Thousand Pesos (P5,000.00)

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

Sec. 6.03. Juridical Persons Liable to Community Tax. – Every corporation no

matter how created or organized, whether domestic or resident-foreign, engaged
in or doing business in the Philippines whose principal office is located in this
Municipality shall pay an annual Community Tax of Five Hundred Pesos (P500.00)
and an additional tax, which in no case, shall exceed Ten Thousand Pesos
(P10,000.00) in accordance with the following schedule:

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

Revised Revenue Code of the Municipality of Hagonoy, Davao del Sur FY 2017-2021 Page 108
 (b) For every Five Thousand (P5,000.00) Pesos of gross receipts or earnings
derived by it from its business in the Philippines during the preceding year
- Two (P2.00) Pesos.

The dividends received by a corporation from another corporation shall, for

the purpose of the additional tax, be considered as part of the gross
receipts or earnings of said corporation.

Sec. 6.04. Exemption. – The following are exempted from the Community Tax:

(a) Diplomatic and consular representatives; and

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

Section 6.05. Place of Payment. – The Community Tax shall be paid in the Office
of the Municipal Treasurer or to the deputized Barangay Treasurer.

Section 6.06. Time of Payment; Penalties for Delinquency:

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

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

(c) Persons who come to reside in the Philippines or reach the age of
eighteen (18) years on or after the first (1st) day of July of any year, or
who cease to belong to an exempt class on or after the same date, shall
not be subject to community tax for that year.

(d) Corporations established and organized on or before the last day of

June shall be liable for the payment of community tax 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 becoming delinquent. Corporations established and
organized on or after the first day of July shall not be subject to
community tax for that year.

Revised Revenue Code of the Municipality of Hagonoy, Davao del Sur FY 2017-2021 Page 109
 (e) If the tax is not paid within the time prescribed above, there shall be
added to the unpaid amount an interest of twenty-four percent (24%) per
annum from the due date until it is paid.

Section 6.06. Community Tax Certificate - A Community Tax Certificate shall be

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

Section 6.07. Presentation of Community Tax Certificate on Certain

Occasions. –

(a) When an individual subject to community tax acknowledges any document

before a notary public, takes oath of office upon election or appointment
to any position in the government service, receives any license, certificate,
or permit from any public authority; pays any tax or fee; receives any
money from any public fund; transacts other official business, or receives
any salary or wage from any person or corporation, it shall be the duty of
any person, officer, or corporation with whom such transaction is made or
business done or from whom any salary or wage is received to require such
individual to exhibit the community tax certificate.

The presentation of community tax shall not be required in connection with

the registration of a voter.

(b) When through its authorized officers, any corporation subject to

community tax receives any license, certificate, or permit from any public
authority, pay any tax or fee, receives money from public funds, or transacts
other official business, it shall be the duty of the public official with whom
such transaction is made or business done, to require such corporation to
exhibit the community tax certificate.

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

Section 6.08. Collection and Allocation of Proceeds of the Community Tax. –

(a) The Municipal Treasurer shall deputize the Barangay Treasurer, subject to
existing laws and regulation, to collect the Community Tax payable by
individual taxpayers in their respective jurisdiction; provided, however, that
said Barangay Treasurer shall be bonded in accordance with existing laws;

Revised Revenue Code of the Municipality of Hagonoy, Davao del Sur FY 2017-2021 Page 110
 (b) One Hundred Percent (100%) of the proceeds of the Community Tax
actually and directly collected by the Municipal Treasurer shall accrue
entirely to the general fund of the Municipality.

The proceeds of the Community Tax collected through the Barangay

Treasurer shall be apportioned as follows:

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

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

CHAPTER VII. GENERAL ADMINISTRATIVE PROVISIONS

Article A. Collection and Accounting of Municipal Taxes

and Other Impositions

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

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

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

Section 7A.04. Surcharge for Late Payment. – Failure to pay the tax described in
this Article within the time required shall subject the taxpayer to a surcharge of
twenty-five percent (25%) of the original amount of tax due, such surcharge to be
paid at the same time and in the same manner as the tax due.

Section 7A.05. Interest on Unpaid Tax. – In addition to the surcharge imposed

herein, where the amount of any other revenue due to the Municipality except
voluntary contributions or donations, is not paid on the date fixed in the ordinance,
or in the contract, expressed or implied, or upon the occurrence of the event which
has given rise to its collection, there shall be collected as part of that amount an

Revised Revenue Code of the Municipality of Hagonoy, Davao del Sur FY 2017-2021 Page 111
interest at the rate not to exceed two percent (2%) per month from the date it is due
until it is paid, but in no case shall the total interest on the unpaid amount or a
portion thereof exceed thirty-six (36) months.

Where an extension of time for the payment of the tax has been granted and the
amount is not paid in full prior to the expiration of the extension, the interest above-
mentioned shall be collected on the unpaid amount from the date it becomes
originally due until fully paid.

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

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

Section 7A.07. Issuance of Receipts. – It shall be the duty of the Municipal

Treasurer or his authorized representative to issue the required official receipt to the
person paying the tax, fee or charge wherein the date, amount, name of the person
paying and the account for which it is paid, are shown.

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

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

Section 7A.09. Accounting of Collections. – Unless otherwise provided in this

Ordinance and other existing laws and ordinances, all monies collected by virtue of
this Ordinance shall be accounted for in accordance with the provisions of existing
laws, rules and regulations and credited to the General Fund of the Municipality.

Section 7A.10. Examination of Books of Accounts. – The Municipal Treasurer

shall, by himself or through any of his deputies duly authorized in writing, examine
the books of accounts and other pertinent records of the business establishments
doing business within the Municipality, and subject to Municipal taxes, to ascertain,
assess and collect the true and correct amount of the tax due from the taxpayer

Revised Revenue Code of the Municipality of Hagonoy, Davao del Sur FY 2017-2021 Page 112
concerned. Such examination shall be made during regular business hours once
every year for every tax period, which shall be the year immediately preceding the
examination. Any examination conducted pursuant to the provisions of this Section
shall be certified to by the examining official and such certificate shall be made of
record in the books of accounts of the taxpayer concerned.

In case the examination herein authorized is to be made by a duly authorized deputy

of the Municipal Treasurer, there shall be written authority issued to the former
which shall specifically state the name, address and business of the taxpayer whose
books of accounts and pertinent records are to be examined, the date and place of
such examination, and the procedure to be followed in conducting the same.

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

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

Section 7A.11. Accrual to the General Fund of Fines, Costs, and Forfeitures. –
Unless otherwise provided by law or ordinance, fines, costs, forfeitures, and other
pecuniary liabilities imposed by the court for violation of any Municipal ordinance
shall accrue to the General Fund of the Municipality.

Article B. Civil Remedies for Collection of Revenues

Section 7B.01. Local Government's Lien. – Local taxes, fees, charges and other
revenues herein provide constitute a lien, superior to all liens, charges or
encumbrances in favor of any person, enforceable by appropriate administrative or
judicial action, not only upon any property or rights therein which may be subject to
lien but upon also property used in business, occupation, practice of profession or
calling, or exercise of privilege with respect to which the lien is imposed. The lien
may only be extinguished upon full payment of the delinquent local taxes, fees, and
charges including related surcharges and interest.

Section 7B.02. Civil Remedies. – The civil remedies for the collection of local
business taxes, fees, or charges, and related surcharges and interest resulting from
delinquency shall be:

(a) By administrative action through distraint of goods, chattels or effects, and

other personal property of whatever character, including stocks and other

Revised Revenue Code of the Municipality of Hagonoy, Davao del Sur FY 2017-2021 Page 113
 securities, debts, credits, bank accounts, and interest in and rights to personal
property, and to levy upon real property and interest in or rights to real
property; and

(b) By judicial action.

Either of these remedies or all may be pursued concurrently or

simultaneously at the discretion of the Municipal Treasurer.

Section 7B.03. Distraint of Personal Property. – The remedy by distraint shall

proceed as follows:

(a) Seizure. Upon failure of the person owing any local tax, fee or charge to
pay the same at the time required, the Municipal Treasurer or his deputy
may, upon written notice, seize or confiscate any personal property
belonging to the person or any personal property subject to the lien, in
sufficient quantity to satisfy the tax, fee or charge in question, together
with any increment thereto incident to delinquency and the expenses of
seizure. In such case, the Municipal Treasurer or his deputy shall issue a
duly authenticated certificate based upon the records of this office showing
the fact of delinquency and the amount of the tax, fee or charge and
penalty due. Such certificate shall serve as sufficient warrant for the
distraint of personal property aforementioned, subject to the taxpayer's
right to claim exemption under the provisions of existing laws. Distrained
personal property shall be sold at public auction in the manner herein
provided for.

(b) Accounting of Distrained Goods. The officer executing the distraint shall
make or cause to be made an account of the goods, chattels or effects
distrained, a copy of which signed by himself shall be left either with the
owner or person from whose possession the goods, chattels, or effects are
taken, or at the dwelling or place of business of that person and with
someone of suitable age and discretion, to which list shall be added a
statement of the sum demanded and a note of the time and place of sale.

(c) Publication. The officer shall forthwith cause a notification to be exhibited

in not less than three (3) conspicuous places in the territory of the local
government units where the distraint is made; specifying the time and
place of sale, and the articles distrained. The time of sale shall not be less
than twenty (20) days after notice to the owner or possessor of the
property as above specified and the publication or posting of the notice.
One place for the posting of the notice shall be at the Office of the
Municipal Mayor.

Revised Revenue Code of the Municipality of Hagonoy, Davao del Sur FY 2017-2021 Page 114
 (d) Release of Distrained Property Upon Payment Prior to Sale. If not any time
prior to the consummation of the sale, all proper charges are paid to the
officer conducting the same, the goods or effects distrained shall be
restored to the owner.

(e) Procedure of Sale. At the time and place fixed in the notice, the officer
conducting the sale shall sell the goods or effects so distrained at public
auction to the highest bidder for cash. Within five (5) days after the same,
the Municipal Treasurer, shall make a report of the proceedings in writing
to the Municipal Mayor.

Should the property distrained be not disposed of within one hundred and
twenty (120) days from the date of distraint, the same shall be considered
as sold to the local government unit concerned for the amount of the
assessment made thereon by the Committee on Appraisal and to the
extent of the same amount, the tax delinquencies shall be canceled.

Said Committee on Appraisal shall be composed of the Municipal Treasurer

as Chairman, with a representative of the Commission on Audit and the
Municipal Assessor as Members.

(f) Disposition of Proceeds. The proceeds of the sale shall be applied to

satisfy the tax including the surcharges, interest, and other penalties
incident to delinquency, and the expenses of the distraint and sale. The
balance over and above what is required to pay the entire claim shall be
returned to the owner of the property sold. The expenses chargeable upon
the seizure and sale shall embrace only the actual expenses of seizure and
preservation of the property pending the sale, and no charge shall be
imposed for the services of the local officer or his representative. Where
the proceeds of the sale are insufficient to satisfy the claim, other property
may, in like manner, be distrained until the full amount de, including all
expenses, is collected.

(g) Levy on Real Property. After the expiration of the time required to pay the
delinquency tax, fee or charge, real property may be levied on before,
simultaneously or after the distraint of personal property belonging to the
delinquent taxpayer. To this end, the Municipal Treasurer, shall prepare a
duly authenticated certificate showing the name of the taxpayer and the
amount of the tax, fee or charge, and penalty due from him. Said
certificate shall operate with the force of a legal execution throughout the
Philippines. Levy shall be effected by writing upon said certificate of
description of the property upon which levy is made. At the same time,
written notice of the levy shall be mailed to or served upon the Assessor
and Register of Deeds of the Municipality who shall annotate the levy on

Revised Revenue Code of the Municipality of Hagonoy, Davao del Sur FY 2017-2021 Page 115
 the tax declaration and certificate of title of the property, respectively, and
the delinquent taxpayer or, if he be absent from the Municipality, to his
agent or the manager of the business in respect to which the liability arose,
or if there be none, to the occupant of the property in question.

In case the levy on real property is not issued before or simultaneously with
the warrant of distraint on personal property, and the personal property of
the taxpayer is not sufficient to satisfy his delinquency, the Municipal
Treasurer, shall within thirty (30) days after execution of the distraint,
proceed with the levy on the taxpayer's real property.

A report on any levy shall, within ten (10) days after receipt of the warrant,
be submitted by the levying officer to the Sangguniang Bayan .

(h) Penalty for Failure to Issue and Execute Warrant. Without prejudice to
criminal prosecution under the Revised Penal Code and other applicable
laws, the Municipal Treasurer, if he fails to issue or execute the warrant of
distraint or levy after the expiration of the time prescribed, or if he is found
guilty of abusing the exercise thereof by competent authority, shall be
automatically be dismissed from the service after due notice and hearing.

(i) Advertisement and Sale. Within thirty (30) days after levy, the Municipal
Treasurer shall proceed to publicly advertise for sale or auction the
property or a usable portion thereof as may be necessary to satisfy the
claim and cost of sale; and such advertisement shall cover a period of at
least thirty (30) days. It shall be effected by posting a notice at the main
entrance of the Municipal hall, and in a public and conspicuous place in the
barangay where the real property is located, and by publication once a
week for three (3) weeks in a newspaper of general circulation in the
Municipality. The advertisement shall contain the amount of taxes, fees or
charges, and penalties due thereon, and the time and place of sale, the
name of taxpayer against whom the taxes, fees or charges are levies, and a
short description of the property to be sold. At any time before the date
fixed for the sale, the taxpayer may stay the proceedings by paying the
taxes, fees, charges, penalties and interests. If he fails to do so, the sale
shall proceed and shall be held either at the main entrance of the
Municipal Hall or on the property to be sold, or at any other place as
determined by the Municipal Treasurer, conducting the sale and specified
in the notice of sale.

Within thirty (30) days after the sale, the Municipal Treasurer or his deputy
shall make a report of the sale to the Sangguniang Bayan , and which shall
form part of his records. After consultation with the Sangguniang Bayan,
and which shall form part of his records. After consultation with the

Revised Revenue Code of the Municipality of Hagonoy, Davao del Sur FY 2017-2021 Page 116
 Sanggunian, the Municipal Treasurer shall make and deliver to the
purchaser a certificate of sale, showing proceedings of the sale, describing
the property sold, stating the name of the purchaser and setting out the
exact amount of all taxes, fees, charges and related surcharges, interests, or
penalties: Provided, however, that any excess in the proceeds of the sale
over the claim and cost of sales shall be turned over to the owner of the
property. The Municipal Treasurer may, by a duly approved ordinance,
advance an amount sufficient to defray the costs of collection by means of
the remedies provided for in this Ordinance, including the preservation or
transportation in case of personal property, and the advertisement and
subsequent sale, in cases of personal and real property including
improvements thereon.

(j) Redemption of Property Sold. Within one (1) year from the date of sale,
the delinquent taxpayer or his representative shall have the right to redeem
the property upon payment to the Municipal Treasurer of the total amount
of taxes, fees or charges, and related surcharges, interests or penalties from
the date of delinquency to the date of sale, plus interest of not more than
two percent (2%) per month on the purchase price from the date of
purchase to the date of redemption. Such payment shall invalidate the
certificate of sale issued to the purchaser and the owner shall be entitled to
a certificate of redemption from the Municipal Treasurer or his
representative.

The Municipal Treasurer or his deputy upon surrender by the purchaser of

the certificate of sale previously issued to him, shall forthwith return to the
latter the entire purchase price paid by him plus the interest of not more
than two percent (2%) per month herein provided for, the portion of the
cost of sale and other legitimate expenses incurred by him, and said
property thereafter shall be free from the lien of such taxes, fees or charges
and other related surcharges, interests, and penalties.

The owner, shall not, however, be deprived of the possession of said

property and shall be entitled to the rentals and other income thereof until
the expiration of the time allowed for its redemption.

(k) Final Deed of Purchaser. In case the taxpayer fails to redeem the property
as provided herein, the Municipal Treasurer shall execute a deed conveying
to the purchaser so much of the property as has been sold, free from liens
of any taxes, fees, charges, related surcharges, interests and penalties. The
deed shall sufficiently recite all the proceedings upon which the validity of
the sale depends.

Revised Revenue Code of the Municipality of Hagonoy, Davao del Sur FY 2017-2021 Page 117
 (l) Purchase of Property by the Municipal for Want of Bidder. In case there is
no bidder for the real property advertised for sale as provided herein or if
the highest bid is for an amount insufficient to pay the taxes, fees, or
charges, related surcharges, interests, penalties and cost, the Municipal
Treasurer shall purchase the property on behalf of the Municipality to
satisfy the claim and within two (2) days thereafter shall make a report to
his proceedings which shall be reflected upon the records of his office. It
shall be the duty of the Registrar of Deeds concerned upon registration
with his office of any such declaration of forfeiture to transfer the title of
the forfeited property to this Municipality without the necessity of an order
from a competent court.

Within one (1) year from the date of such forfeiture the taxpayer or any of
his representative, may redeem the property by paying to the Municipal
Treasurer the full amount of the taxes, fees, charges and related
surcharges, interests or penalties, and the costs of sale. If the property is
not redeemed as provided herein, the ownership thereof shall be fully
vested on the Municipality.

(m) Resale of Real Estate Take for Taxes, Fees or Charges. The Sangguniang
Bayan may, by a duly approved ordinance, and upon notice of not less than
twenty (20) days, sell and dispose of the real property acquired the
preceding paragraph at public auction. The proceeds of the sale shall
accrue to the general fund of this Municipality.

(n) Collection of Delinquent Taxes, Fees, Charges or Other Revenues Through

Judicial Action. The Municipality may enforce the collection of delinquent
taxes, fees, charges or other revenues by civil action in any court of
competent jurisdiction. The civil action shall be filed by the Municipal
Treasurer within the period prescribed in Section 194 of the Republic Act
No. 7160, as implemented under Article 284 of the Implementing Rules
and Regulations (IRR).

(o) Further Distraint or Levy. The remedies by distraint and levy may be
repeated if necessary until the full amount due, including all expenses is
collected.

(p) Personal Property Exempt from Distraint of Levy. The following property
shall be exempt from distraint and the levy, attachment or execution
thereof for delinquency in the payment of any local tax, fee or charge,
including the related surcharge and interest:

1. Tools and the implements necessarily used by the delinquent taxpayer in

the trade or employment;

Revised Revenue Code of the Municipality of Hagonoy, Davao del Sur FY 2017-2021 Page 118
 2. One (1) horse, cow, carabao, or other beast of burden, such as the
delinquent taxpayer may select, and necessarily used by him in his
occupation;

3. His necessary clothing, and that of all his family;

4. Household furniture and utensils necessary for housekeeping and used

for that purpose by the delinquent taxpayer, such as he may select, of a
value not exceeding Ten Thousand Pesos (P10,000.00);

5. Provisions, including crops, actually provided for individual or family use

sufficient for four (4) months;

6. The professional libraries of doctors, engineers, lawyers and judges;

7. One fishing boat and net, not exceeding the total value of Ten Thousand
Pesos (P10,000.00), by the lawful use of which a fisherman earns his
livelihood; and

8. Any material or article forming part of a house or improvement of any

real property.

Article C. Taxpayer's Remedies

Section 7C.01. Periods of Assessment and Collection. –

(a) Local taxes, fees, or charges shall be assessed within five (5) years from the
date they became due. No action for the collection of such taxes, fees, or
charges, whether administrative or judicial, shall be instituted after the
expiration of such period: Provided, that taxes, fees, or charges which have
accrued before the effectivity of the Local Government Code of 1991 may be
assessed within a period of five (5) years from the date they became due.

(b) In case of fraud or intent to evade the payment of taxes, fees, or charges, the
same may be assessed within ten (10) years from discovery of the fraud or
intent to evade payment.

(c) Local taxes, fees, or charges may be collected within five (5) years from the
date of assessment by administrative or judicial action. No such action shall
be instituted after the expiration of said period: Provided, however, that
taxes, fees and charges assessed before the effectivity of the LGC of 1991

Revised Revenue Code of the Municipality of Hagonoy, Davao del Sur FY 2017-2021 Page 119
 may be assessed within a period of three (3) years from the date of
assessment.

(d) The running of the periods of prescription provided in the preceding

paragraphs shall be suspended for the time during which:

1. The treasurer is legally prevented from making the assessment of

collection;

2. The taxpayer requests for a reinvestigation and executes a waiver in

writing before expiration of the period within which to assess or collect;
and

3. The taxpayer is out of the country or otherwise cannot be located.

Section 7C.02. Protest of Assessment. – When the Municipal Treasurer or his duly
authorized representative finds that correct taxes, fees, or charges have not been
paid, he shall issue a notice of assessment stating the nature of the tax, fee or
charge, the amount of deficiency, the surcharges, interests and penalties.

Within sixty (60) days from the receipt of the notice of assessment, the taxpayer may
file a written protest with the Municipal Treasurer contesting the assessment;
otherwise, the assessment shall become final and executory. The Municipal
Treasurer shall decide the protest within sixty (60) days from the time of its filing. In
cases where the protest is denied, the taxpayer shall have thirty (30) days from the
receipt of denial or form the lapse of the sixty-day period prescribed herein within
which to appeal with the court of competent jurisdiction otherwise the assessment
becomes conclusive and unappealable.

Section 7C.03. Claim for Refund of tax Credit. – No case or proceeding shall be
maintained in any court for the recovery of any tax, fee, or charge erroneously or
illegally collected until a written claim for refund or credit has been filed with the
Municipal Treasurer. No case or proceeding shall be entertained in any court after
the expiration of two (2) years from the date of payment of such tax, fee or charge,
or from the date the taxpayer is entitled to a refund or credit.

Section 7C.04. Legality of this Code. - Any question on the constitutionality or

legality of this Ordinance may be raised on appeal within thirty (30) days from the
effectivity thereof to the Secretary of Justice who shall render a decision within sixty
(60) days from the date of receipt of the appeal: Provided, however, that such appeal
shall not have the effect of suspending effectivity of this Ordinance and the accrual
and payment of the tax, fee or charge levied herein: Provided finally, that within
thirty (30) days after the receipt of the decision or the lapse of the sixty-day period

Revised Revenue Code of the Municipality of Hagonoy, Davao del Sur FY 2017-2021 Page 120
without the Secretary of Justice acting upon the appeal, the aggrieved party may file
the appropriate proceedings with a court of competent jurisdiction.

Article D. Miscellaneous Provisions

Section 7D.01. Power to Levy Other taxes, Fees or Charges. – The Municipality
may exercise the power to levy taxes, fees or charges on any base or subject not
otherwise specifically enumerated herein or taxed under the provisions of the
National Internal revenue Code, as amended, or other applicable laws: Provided,
that the taxes, fees or charges shall not be unjust, excessive, oppressive, confiscatory
or contradictory to declared national policy. Provided, further, that the ordinance
levying such taxes, fees or charges shall not be enacted without any prior public
hearing conducted for the purpose.

Section 7D.02. Publication of the Revenue Code. – Within ten (10) days after its
approval, a certified copy of this Ordinance shall be published in full for three (3)
consecutive days in a newspaper of local circulation. Provided, however, that in cases
where there are no newspapers of local circulation, the same may be posted in at
least two (2) conspicuous and publicly accessible places.

Section 7D.03. Public Dissemination of this Code. – Copies of this Revenue Code
shall be furnished to the Municipal Treasurer for public dissemination.

Section 7D.04. Authority to Adjust Rates. – The Sangguniang Bayan shall have the
sole authority to adjust tax rates as prescribed herein not oftener than once every
five (5) years, but in no case shall such adjustment exceed ten percent (10%) of the
rates fixed under this Code.

Section 7D.05. Withdrawal of Tax Exemption Privileges. – Unless otherwise

provided in this Revenue Code, tax exemptions or incentives granted to, or presently
enjoyed by all persons, whether natural or juridical, including government-owned or
controlled corporations, except local water districts, cooperatives duly registered
under RA 6938, non-stock and non-profit hospitals and educational institutions,
business enterprises certified by the Board of Investment (BOI) as pioneer or non-
pioneer for a period of six (6) and four (4) years, respectively, from the date of
registration, business entity, association, or cooperatives registered under RA 6810,
and printer and/or publisher of books or other reading materials prescribed by DECS
as school texts or references, insofar as receipts from the printing and/or publishing
thereof are concerned, are hereby withdrawn.

Revised Revenue Code of the Municipality of Hagonoy, Davao del Sur FY 2017-2021 Page 121
 CHAPTER VIII. GENERAL PENAL PROVISIONS

Section 9.01. Penalties for Violation of Tax Ordinance. – Any person or persons
who violates any of the provisions of this Ordinance or the rules or regulations
promulgated by authority of this Ordinance shall, upon conviction, be punished by a
fine of not less than One Thousand Pesos (P1,000.00) nor more than Five Thousand
Pesos (P5,000.00), or imprisonment of not less than one (1) month nor more than six
(6) months, or both, at the discretion of the court.

If the violation is committee by any juridical entity, the President, General Manager,
or the individual entrusted with the administration thereof at the time of the
commission of the violation shall be held responsible or liable therefor.

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

CHAPTER IX. GENERAL PENAL PROVISIONS

Section 9.01. Penalties for Violation of Tax Ordinance. – Any person or persons
who violates any of the provisions of this Ordinance or the rules or regulations
promulgated by authority of this Ordinance shall, upon conviction, be punished by a
fine of not less than One Thousand Pesos (P1,000.00) nor more than Five Thousand
Pesos (P5,000.00), or imprisonment of not less than one (1) month nor more than six
(6) months, or both, at the discretion of the court.

If the violation is committee by any juridical entity, the President, General Manager,
or the individual entrusted with the administration thereof at the time of the
commission of the violation shall be held responsible or liable therefor.

Revised Revenue Code of the Municipality of Hagonoy, Davao del Sur FY 2017-2021 Page 122
Punishment by a fine or imprisonment as herein provided for shall not relieve the
offender from the payment of the tax, fee or charge imposed under this Ordinance.

CHAPTER IX. FINAL PROVISIONS

Section 10.01. Separability Clause. – If for any reason, any section or provision of
this Ordinance shall be held to be unconstitutional or invalid by competent
authority, such judgment or action shall not affect or impair the other sections or
provisions thereof.

Section 10.02. Applicability Clause. – All other matters relating to the impositions
in this Ordinance shall be governed by pertinent provisions of existing laws and
other ordinances.

Section 10.03. Repealing Clause. – All ordinances, rules and regulations, or part
thereof, in conflict with, or inconsistent with any provisions of this Ordinance are
hereby repealed or modified accordingly.

Section 10A.04. Effectivity. - This Ordinance shall take effect on _______________.

Enacted, _______________.

[Tax ordinances and other revenue measures generally take effect on the first
day of the quarter following its enactment.]

Revised Revenue Code of the Municipality of Hagonoy, Davao del Sur FY 2017-2021 Page 123