Republic of the Philippines

CITY OF TANAUAN
Barangay ___________________

OFFICE OF THE SANGGUNIANG BARANGAY

BARANGAY TAX ORDINANCE NO. 2019-____

AN ORDINANCE ENACTING THE

BARANGAY REVENUE CODE

Be it enacted by the Sangguniang Barangay, that:

CHAPTER 1-GENERAL PROVISIONS

ARTICLE A.SHORT TITLE AND SCOPE

Section 1A. 01. Title. This ordinance shall be known as the “Barangay Revenue Code of Barangay
________________, Tanauan City, Batangas”.

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

ARTICLE B. DEFINITION AND RULES OF CONSTRUCTION

Section 1B.01. Definitions. When used in this Code, the term:

Amusement - is a pleasurable diversion and entertainment. It is synonymous to relaxation, avocation,

and pastime or fun.

Amusement Place - 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.

Business - means trade or commercial activity regularly engaged in as a means of livelihood or with a
view to profit.

Capital - signifies the actual state, whether money or property owned by an individual or corporations;
would be liable to its creditor, and which in case of insolvency passes on to the receiver.

Capital Investment - is the capital which a person employs in any undertaking, or which he contributes
to the capital of partnership, corporation, or any juridical entity or association in a particular taxing jurisdiction.

Charges - refers to pecuniary liability, as rents or fees against persons or property.

Cockfighting - shall embrace and mean the commonly known game or term “cockfighting derby,
pintakasi, or tupada”, or its equivalent terms in different Philippine localities.

Cockpits - include any place, compound, building or portion thereof, where cockfighting is being held
whether or not money bets are involved in such cockfights.

Commercial Breeding of Fighting Cocks - for purposes of imposing Barangay fees and charges,
commercial breeding of fighting cocks shall mean an annual sale of more than five (5) fighting cocks of duly
registered breeder.

Countryside and Barangay Business Enterprise - refers to any business entity, association or
cooperative registered under the provisions of the Republic Act Numbered Six Thousand Eight Hundred Ten
(R.A. 6810), otherwise known as Magna Carta for Countryside and Barangay Business Enterprises (Kalakalan
20).

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.

Gross Sales or Receipts - include the total amount of money or its equivalent representing the contract price,
compensation or service fee, including the amount of charged or materials supplied with the services and
deposits or advance payments actually or constructively received during the taxable quarter for the services
performed or to be performed for another person including discount if determinable at the time of the sales,
sale return, excise tax and value added tax (VAT).
Levy - means imposition or collection of assessment, tax, tribute, or fine.

Motor Vehicle - means any vehicle propelled by any power other than muscular power using the public road,
but including road rollers, trolley cars, street-sweepers, sprinklers, lawn mowers, bulldozers, graders, forklifts,
amphibian truck and cranes not used on public roads, vehicles which run on rails or track and tractors, trailers
and tractor engines of all kinds used exclusively for agricultural purposes.

Operators - includes the owner, manager, administrator, or any other person who operates or is responsible for
the operation of a business establishment or undertaking.

Person - means every natural juridical being susceptible of rights and obligations or of the being subject of
legal relations.

Places of Recreation - includes amusement where one seeks admissions to entertain himself by seeing or
viewing the show or performance or these where one amuses self by direct participation.

Residents - refers to the natural person who have their habitual residence in this place, where they exercise
their civil rights legal residence and fulfill their civil obligations, and to juridical persons for which the law or any
other provision creating or recognizing them fixes their residence in a particular province, city, or municipality
where they have their legal residence or principal of business or where they conduct their principal business or
occupation.

Retail - means a sale where the purchaser buys the commodity for his own consumption, irrespective of
the quantity of the commodity sold.

Retail Stores - are business establishment with fixed business address in the Barangay where goods
are kept for sale to buyers for personal consumption.

Revenue - includes taxes, fees and charges that a State or its political subdivision collects and receives
into the treasury for public purposes.

Services - means the duties, work, or functions performed or discharged by the government officer, or
by any private person contracted by the government, as the case may be.

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

Section 1B. 02. Words and Phrase Not Herein Expressly Defined. Words and phrases embodied in this
Code not herein specifically defined shall have the same definitions as found in R.A. 7160 and its
Implementing Rule and Regulations as well as in other applicable laws.

Section 1B. 03. 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 or when applied
they would lead to absurd or highly improbable results.

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

b. Gender and Number. Every word in this 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 and every
word importing the plural number shall extend to one person or thing.

c. Computation of Time. The time within which an act is to be done as provided in this Code or any rule or
regulation issued pursuant to the provision when expressed shall be completed 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 from the computation, and the next business day shall be considered the last day.

d. References. All references to Chapters, Articles, and Sections are to Chapters, Articles, and Sections in
this Code unless otherwise specified.

e. Conflicting Provision of Chapters If the provisions of different chapters conflict with each other, the
provision of each chapter shall prevail as to all specific matters and questions involved therein.

f. Conflicting Provisions of Sections. If the provisions of different sections in the same chapter conflict with
each other, the provision of the section which is last in point of sequence shall prevail.
 CHAPTER II. BUSINESS TAX

ARTICLE A. TAX ON RETAIL STORES OR RETAILERS

Section 2A. 01. Imposition of Tax. There is hereby levied an annual tax on “stores or retailers with fixed
business establishments” the following:

(a) For a Barangay in a City/Municipality

On Stores or Retailers with Amount of Tax

Gross sales or receipts for the Per Annum
preceding calendar year of

P 30,000.00 or less One Percent (1%) of

such gross sales or receipts

Section 2A. 02. Time of Payment and Accrual of Tax. The tax imposed herein shall accrue on the first
day of January of each year as regards subjects then liable therefore. However, tax due may be paid on
semestral and/ or quarterly basis without the imposition of corresponding surcharge or interest on the unpaid
amount.

Section 2A. 03. Collection of Taxes. The tax must be paid to, and collected by, the Barangay Treasurer
or his duly authorized representative before any business or trade activity herein specified can be lawfully
began or pursued and the tax shall be reckoned from the beginning of the calendar year. When the business is
abandoned, the tax shall not be exacted for period longer than the current quarter and the business, or trade
activity, is abandoned, no refund of the corresponding tax to the unexpired quarter shall be made.

Section 2A. 04. Surcharge for Late Payment and Interest on Unpaid Taxes. Failure to pay the tax
prescribed 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 shall be paid at the time and in the same manner as the original tax due.

In addition to the surcharge imposed herein, there shall be imposed an interest of Two Percent (2%)
per month from the date it is due until it is fully paid, provided, that in no case shall the total interest on the
unpaid amount or a portion thereof exceed thirty-six (36) months.

The Sangguniang Barangay, however, through a resolution, may extend the time of payment of such
tax without penalty or surcharge for a justifiable reason or cause, provided that extension shall not exceed six
(6) 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 aforementioned shall be collected on the unpaid amount
from the date it become originally due until fully paid.

Section 2A. 05. Administrative Provisions; Rules and Regulation.

a.) Requirement. Any person who shall establish, or operate any retail store in this Barangay shall first
obtain a Mayor’s Permit and pay the fee prescribed therefore and the business tax imposed under this Article.

b.) Issuance and Posting of Official Receipt. The Barangay Treasurer shall issue an official receipt upon
payment of the business tax imposed herein. Issuance of the said official receipt shall not relieve the taxpayer
from any requirement being imposed in this Barangay under existing municipal ordinances, rules and
regulations.

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 for business or undertaking. If the individual has no
fixed place or office he shall keep the official receipt in his person. The receipt shall be produced upon demand
by the Punong Barangay; Barangay Treasurer or their duly authorized representatives.

In acknowledging barangay taxes, fees and charge, it shall be the duty of the Barangay
Treasurer or his deputy to indicate on the official receipt issued for the purpose, the number of the
corresponding tax ordinance.
c.) Invoice or Receipt. All persons subject to the taxes on business, shall, for each sale or transfer of
merchandise or goods, or for service rendered, valued at Five Pesos (P5.00) or more at any one time, shall
issue a receipt or commercial invoices and receipt shall be serially numbered in duplicate, showing among
others their names of store if any, and business address. The original copy of its sales invoice or receipt shall
be issued to the purchaser or costumer and the duplicate to be kept and preserved by the person subject to
the tax within one year.

The receipt or invoice issued pursuant to the requirements of the Bureau of Internal Revenue for
the determination of National Internal Revenue Taxes shall be sufficient for the purposes of this Code.

d.) Sworn Statement of Gross Receipts or Sales. Operators of business subject to the taxes imposed
therein shall submit a sworn statement of their gross sales or receipts as pre-requisite for the Issuance of
Mayor’s Permit.

The Barangay Treasurer may examine the books, accounts and other pertinent records of any
person subject to tax in order to verify the correctness of the sworn statement of gross sales or receipts of
concerned taxpayer.

e.) Issuance of Certification. The Barangay Treasurer may, upon presentation of Satisfactory proof that
the original official receipt has been lost, stolen or destroyed, issue a certification to the effect that the tax has
been paid, indicating therein, the number of the official receipt issued, as provided for under Section 4A. 01 (6),
Article A, Chapter IV of this Code.

f.) Transfer of Business to Other Location. Any business for which the Barangay tax has been paid by the
person conducting may be transferred and continued in any other place with the territorial limit of this Barangay
without paying any additional tax during the period for which the payment of the tax was made.

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

h.) Retirement of Business. Any person subject to the tax on business imposed herein shall, upon
termination of the business, submit a sworn statement of the gross sales or receipts for the calendar year.

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

The Barangay Treasurer shall see to it that the payment of taxes of a business is not avoided by
the termination or the retirement thereof. For this purpose, procedural guidelines shall strictly be observed.

1. The Barangay Treasurer shall verify every application for termination of business and inspect the
address of the business on record to verify the same. If he finds that the business is simply placed under a new
name, manager and/or new owner, the Barangay Treasurer shall recommend to the Punong Barangay the
issuance of the notice for the termination or retirement of said business. Thereafter, the Punong Barangay
shall submit a written report on this matter to the Mayor for the latter’s information and appropriate action.(for
review)

Accordingly, the business continues to become liable for the payment of all taxes, fees and charges imposed
thereon under existing tax ordinances of Barangay, and;

2. 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 transfer of the business, as provided for under Section
3A. 01, Article A, Chapter III of this Code.

If it is found that the retirement or termination of the business is legitimate, and the tax due therefrom is
less than the tax due for the current year base 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.

Provided that, the Mayor’s Permit issued to a business retiring or terminating its operation shall be
surrendered to the municipal treasurer who shall forthwith cancel the same and record such cancellation in his
books.
 Section 2A. 06. Newly – Started Business. In the case of newly – started business subject to this
Article; the tax shall be fixed by the quarter. The initial tax for the quarter in which the business starts to
operate shall be one–fourth of one–tenth of the one percent (1/4 of 1/10 of 1%) of the capital investment or
One Hundred Pesos (P100.00), whichever is higher.

In the succeeding quarter or quarters, in case where the business opens before the last quarter of the
year, the tax shall be based on the gross sales of receipts for the preceding quarters at a rate of One Percent
(1%) of such gross sales or receipts.

In the succeeding calendar year, regardless of when the business starts, the tax shall be based on the
gross sales and/or receipts for the preceding calendar year or any fraction thereof, at a rate of One Percent
(1%) of such gross sales or receipts.

CHAPTER III. REGULATORY FEES

ARTICLE A. FEE ON THE TRANSFER OF RETAIL STORE BUSINESS

Section 3A. 01. Imposition of Fee. There is hereby levied a fee on the transfer of retail store subject to
the preceding Article through sale, donation, barter, or any other form or mode of conveyance at the rate of
One Percent (1%) of the total consideration or, in the absence of specific consideration’ the gross sales or
receipts of the preceding calendar year on file at the Barangay Treasurer’s records, or the fixed amount of Two
Hundred Fifty (P250.00) Pesos, whichever is lower.

Section 3A. 02. Rules and Regulation.

1. The new owner to whom the business was transferred shall be liable to pay the unpaid taxes, fees or
charges due to the former owner, if there is any.

2. The permit issued to the former owner shall be surrendered to the Municipal Treasurer, through the
Office of the Mayor, who shall cancel the same in his records.

3. Any person who has granted a permit to operate or conduct a retail store in this Barangay who
transferred his business to another shall inform in writing the Barangay Treasurer or the Punong Barangay,
within ten (10) days of such transfer and submit a sworn statement of the gross sales or receipts of his
business for the current year.

4. The Punong Barangay shall issue other necessary rules and regulations for the effective
implementation of this Article.

Section 3A. 03. Time of Payment. The fee imposed in this Article shall be paid to the Barangay
Treasurer by the buyer, donee, or heir before the business or trade undertaking is operated, conducted, or
pursued.

Section 3A. 04. Surcharges for Late Payment. Failure to pay the fee imposed in this Article on time
shall subject the taxpayer to a surcharge of Twenty-Five Percent (25%) of the original amount of fee due and
such surcharge shall be paid at the time and in the same manner as the fee due.

Section 3A. 05. Penalty. Any person who violates any of the provisions of this Article shall be punished
by a fine of not less than Two Hundred Pesos (P200.00) but not exceeding One Thousand Pesos (P1,000.00),
at the discretion of the court.

ARTICLE B. REGULATORY FEE ON

COMMERCIAL BREEDING
OF FIGHTING COCKS

Section 3B. 01. Imposition of Fee. There shall be collected an annual fee or charges:

A. On Commercial Breeders of Fighting Cocks

1. For Five (5) Fighting

Cocks or less ………………………… Exempt

2. For annual sale of Six (6)

But not more than Ten
(10) Fighting Cocks ……………………… 25.00 per annum
 3. For annual sale of Ten (10)
But not more than fifteen
(15) Fighting Cocks…………… P 50.00 per annum

4. For annual sale of Sixteen (16)

But not more than Twenty-Five
(25) Fighting Cocks …………… P 75.00 per annum

5. For every Two (2) Fighting

Cocks in excess of Twenty-
Five (25) Fighting Cocks,
An additional fee of ………… P 1.00

Section 3B.02. Definition of Terms. – When used in this Article

Bet Taker of 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 the orders
commencement of the cockfight thereafter distributes won bets to the winners after deducting a certain
commission of both.

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.

Cockpit Manager – refers to a person who supervises the overall operations of the cockpit.

Commercial Breeding of Fighting Cocks – shall mean an annual sale of more than five (5) fighting
cocks of a duly registered breeder.

Gaffer (Taga-Tari) – refers to a person knowledgeable in arming fighting cocks with gaffs on one or
both legs.

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.

B. On Cockpit Operators and Cockpit Personnel

Section 3B.03. Imposition of Fee. – There shall be collected an annual Barangay Permit fee from each
cockpit and other cockpit personnel within the territorial jurisdiction of the barangay in the following schedule:

a) Cockpit P 0.00
b) Cockpit Manager 0.00
c) Bet Taker (Maciador) 0.00
d) Referee (Sentenciador) 0.00
e) Gaffer (Mananari/Taga-Tari) 0.00
f) Other Cockpit Personnel 0.00

Section 3B. 04. Time of Payment. The fees imposed herein shall be due and payable within the first
twenty (20) days of January of each year.

Section 3B.05. Administrative Provision. – Only duly licensed gaffers, referees, bet takers or promoters,
and cockpit manager shall be allowed to act as officials in all kinds of cockfights held in the Barangay. No
cockpit operator/owner or employees shall be allowed to participate in cockfighting. Any gaffer, referee, bet
taker, promoter or cockpit manager who has not secured the required permit and paid the corresponding fee
required under this Code.

The cockpit operators or owners are required by the Punong Barangay to submit a recommendation of
the cockpit officials to be licensed. Only Filipino citizens of good moral character and reputation and have no
derogatory records shall be recommended for licensing.

Section 3B. 06. Surcharge for Late Payment. Failure to pay the fees imposed in this Article on time
shall subject the taxpayer to a surcharge of twenty-five percent (25%) of the original amount of fee due and
such surcharge shall be paid at the time and in the same manner as the original fees due.

Section 3B. 07. Penalty. Any person who violates any provision of this Article shall be punished by a
fine of not less than Two Hundred Pesos (P200.00) but not exceeding One Thousand Pesos (P1,000.00), at
the discretion of the Court.
 ARTICLE C. AMUSEMENT FEE ON PLACES
WHICH CHARGE ADMISSION FEE

Section 3C. 01. Imposition of Fee. There is hereby imposed an amusement fee (not tax) from the
operators of amusement places which charge admission fees at the following rates:

(a) Video – Movie houses

utilizing CD, VCD, DVD,
Laser-Disc Player or
similar apparatus,
per admission ticket …………… One (1%) of the
admission fee

(b) Ambulant and itinerant

operators of recreation
apparatus, amusement
devices or contrivances
during fiesta or fairs;

1. Circus, carnivals,
and the like, per admission
ticket …………… Two percent (2%)
admission fee

2. Merry-go-round, roller
coaster, Ferris wheel,
swing, shooting gallery,
and the like, per
admission ticket …………… Two percent (2%)
of the admission fee

(c) Boxing contest exhibitions,

concert, per admission ticket .................Two percent (2%) of
the admission fee

(d) Recreation establishments,

such as resorts, swimming
pool, and the like, per
admission ticket …………….. Two percent (2%) of
the admission fee
(e) Other amusement places
which are open to the
public and charging admission
fee ………….. Two percent (2%) of
the admission fee

Section 3C. 02. Time of Payment. The fee imposed in this Article shall be paid to the Barangay
Treasurer daily or on the next day following the collection of such admission fees.

Section 3C. 03. Administrative Provisions. The operation of the above mentioned amusement places
are still subject to the provisions of existing municipal ordinances, rules and regulation on this matter.

Section 3C. 04. Surcharge for Late Payment. Failure to pay the fee imposed in this Article on the time
shall subject the taxpayer to a surcharge of twenty-five percent (25%) of the original amount of fee due and
such surcharge shall be paid at the time and in the same manner as the original fees due.

Section 3C. 05. Penalty. Any person who violates any provision of this Article shall be punished by a
fine of not less than Two Hundred Pesos (P200.00) but not exceeding One Thousand Pesos (P1,000.00), at
the discretion of the Court.
 ARTICLE D. REGULATORY FEES ON
OUTDOOR ADVERTISEMENTS

Section 3D. 01. Imposition of Fee. There is hereby imposed an annual regulatory fee on outdoor
advertisements displayed or maintained in any place exposed to public view within the territorial jurisdiction of
this Barangay, at the following rates:

(a) Billboards or signboards for

advertisements of business, per
square meter or fraction thereof:

Single faced …………………… P10.00

Double faced …………………… P20.00

(b) Billboards or signs for

Professional, per square
meter or fraction thereof …………… P8.00

(c) Billboards, sign, or

advertisement for business
and professions, printed on
any building or structure
or otherwise separated of
detached therefrom, per
square meter thereof …………… P9.00

(d) Advertisement for business

or professions by means
of slide movies payable
by the advertisers ………………………… P100.00

(e) Advertisements by means of

Vehicles, balloons, kites, etc.

-per day or fraction thereof …………… P40.00

-per week or fraction thereof…………… P60.00
-per month or fraction thereof…………… P80.00

Additional imposed:

For the use of electric or

neon light in billboards,
per square meter or fraction
thereof ……………………… P10.00

Privilege panels shall be subject to

one-half (1/2) of the rates prescribed above.

Section 3D. 02. Exemptions. The imposition of the above prescribed rates is subject to the following
exemptions.

1. Signs, signboards, billboards, advertisements, including stick-outs streamers, lighted signs, and other
electronic media, posters, privilege panels, store signs and other electronic media, posters, privilege panels,
store signs placards, price strips, bunting and the light, belonging to manufacturers or producers or
professional, but displayed at the place where a business or professionals, but displayed at the place where a
business or profession is conducted, or displayed on delivery or other service and public utility vehicle, are
exempted from the provisions of this Article.

Section 3D. 03. Time of Payment. The fee imposed in this Article shall be paid to the Barangay
Treasurer within the first twenty (20) days of January of every year.
 Section 3D. 04. Administrative Provisions. Installation and construction of billboards, signboards, and
the like) shall be subject to the rules and regulations of existing laws, ordinances, rules and regulations.

Issuance of permit for their installation and construction shall be in accordance with the provisions of
existing laws and municipal ordinances.

Section 3D. 05. Penalty. Any person who violates any provision of this Article shall be punished by a
fine of not less than Two Hundred Pesos (P200.00) but not exceeding One Thousand Pesos (P1,000.00), at
the discretion of the Court.

Article E. PERMIT FEE FOR TEMPORARY USE OF

ROADS, STREETS, SIDEWALK, ALLEYS,

PARK, PLAZAS AND PLAYGROUND OWNED, FUNDED AND MAINTAINED BY BARANGAY

_______________

Section 3E.01. Imposition of Fee. Any person that shall temporarily and/or occupy a road, street,
sidewalk, alley, park, plaza and playground or portion thereof within the territorial jurisdiction of Barangay
_____________, _______________, Province of _____________________., in connection with their
business, construction works, and other purposes, shall first secure a Barangay permit from the Office of the
Punong Barangay and pay the corresponding fee in the following schedule:

ACTIVITY AMOUNT OF FEE

1. For construction, shops, business of P /sq.m. or fraction

shows thereof

(a) Less than one (1) month P ________/per week

(b)More than 1 mo. to 1 yr. P ________/per month
(c) More than 1 year P ________/per month

2. Benefit Dance and other Gathering P________/per occasion

3. For drying of any article P ______/per sq. m. per day

4. For wakes and other charitable religious Exempt but are required to
and educational purposes secure permit from the
Punong Barangay

Section 3E.02. Time of Payment. – The fee herein imposed shall be paid to the Barangay Treasurer upon filing of
application for a permit with the Punong Barangay.

Section 3E.03. Administrative Provision. – The period of occupancy and/or use of the street, roads, sidewalks or
alleys or portion thereof shall commence from the time the permit is issued and shall based on the duration stated on
the permit applied for.

Article F. PERMIT FEE FOR THE CONDUCT

OF GROUP ACTIVITIES

Section 3F.01. Imposition of Fee. – Every person, group or organization who shall conduct or hold any program
or activity involving the grouping of people within the jurisdiction of Barangay shall obtain a Barangay Permit for the
purpose. However, such permit shall be issued for every occasion of not more than twenty-four (24) hours after paying
the corresponding fee in the amount of P_______.

Section 3F.02. Time of Payment. The fee imposed in this Articles shall be paid to the Barangay Treasurer upon
filing of application for permit with the Punong Barangay.

Section 3F.03. Exemption. – Programs or activities conducted by educational, charitable, religious and
government institutions conducted free for the public shall be exempt from the payment of the permit fee herein
imposed. Provided, that the corresponding permit to hold such programs or activities shall first be secured accordingly.
Programs or activities requiring admission fee for attendance shall be subject to the fee herein imposed even if such
programs or activities are conducted by an exempt entities.
 Section 3F.04. Administrative Provisions. – Copy of every permit issued by the Punong Barangay of this Barangay
shall be furnished to the Chief of Barangay Tanod who shall be responsible for assigning barangay police (Tanods) to
secure and maintain peace and order of the venue.

ARTICLE G. POUNDAGE FEE ON

IMPOUNDING OF ASTRAY
ANIMALS

Section 3G. 01. Definitions. As used in this Article, the terms:

a. “Large Cattle” – includes horses, mule, carabao, cow and other domesticated members of the bovine
family.

b. “Astray Animal” – means an animal which is set loose, unrestrained and not under the complete control
of each owner or the one in charge or in possession thereof, found roaming at large in public or private places
whether chained or not.

c. “Public Place” – includes national, provincial, municipal, or barangay roads and other places open to
the public.

d. “Private Place” – includes privately - owned street or yards rice fields or farmlands, or lots owned by an
individual other than the owner of the animal.

Section 3G. 02. Imposition of Fee. There is hereby imposed a poundage fee per day for every animal found
astray in public or public places and then impounded at the barangay coral, or other place designated by the
Sangguniang Barangay as Impounding area, at the rate prescribe below;

a. Large Cattle ……………………………… P100.00/day

b. Swine/hogs/pig ………………………… P80.00/day
c. Goat ……………………………… P100.00/day
d. Dog ……………………………… P100.00/day

Section 3G. 03. Time and Manner of Payment. The poundage fee imposed herein shall be paid to the
Barangay Treasurer before the animal impounded is released from the corral.

Section 3G. 04. Administrative Provisions. For purpose of this Article, the Barangay Tanods, or any
concerned citizens, are hereby authorized to apprehend an impound astray animals in the barangay corral or
place designated for such purpose.

Impounded animals not claimed within five (5) days after the date of impounding shall be turned-over to
the Municipal Impounding Area.

The Punong Barangay shall issue the necessary implementing rules and regulations for the proper and
effective implementation of this Article.

Section 3G. 05. Penalty. Any person who violates any provision of this Article shall be punished by a
fine of not less than Two Hundred Pesos (P200.00) but not exceeding One Thousand Pesos (P1, 000.00) at
the discretion of the Court.

CHAPTER IV SERVICE CHARGE AND

REGISTRATION FEES

ARTICLE A. CLEARANCE OR CERTIFICATION FEE

Section 4A. 01. Imposition of Fee. There shall be collected for the issuance of a clearance or
certification by the Punong Barangay or his duly authorized representative the following fees:

1. Barangay Clearance for any business or activity for purpose of securing Mayor’s Permit

a. Rolling Store, Tailoring, Beauty

Parlor and Dress Shop
……………………….. P200.00

b. Water Station, Photo Shop,

Pawnshop, Manpower
Services, Security Agencies, Laundry Shop,
 Auto Supply, Restaurant, Trading Co.
Computer Shop, Feedmills, Hogscale
and similar establishments
……………………... P300.00

c. Sari-sari Store, Eateries / Turo-turo

……………………….. P100.00

2. Lupong Tagapamayapa Clearance

……………………….... P20.00

3. Certification for purposes of securing

license for firearms
…………………………. P50.00

4. Certification for purposes of seeking

employment, securing a driver’s license
or applying for tricycle franchise
…………………………. P50.00

5. Barangay Clearance for securing Building

Permit
…………………………. P200.00

6. Any other clearance or certification for purposes

Other than those above mentioned.
…………………………. P50.00

Section 4A. 02. Exemption. No fee shall be collected for the issuance of a certification or clearance
when it is officially requested by any court or government agency.

Section 4A. 03. Time of Payment. The fees imposed in this Article shall be paid to the Barangay
Treasurer at the time of the request or before the request is granted, except for Barangay Clearance fees on
business permit and locational clearance for building permit which shall be paid at the City Treasurer’s Office
(CTO). The CTO shall remit the collected barangay clearance fees to concerned barangay not later than seven
(7) working days of the issuing month with the list of the issued Business Permit and Building Permit.

Section 4A. 04. Administrative Provision. The Sangguniang Barangay shall pass a resolution
authorizing the City Treasurer to collect fees for Barangay Clearance for Business permit and locational
clearance purposes.

The BPLO shall notify the concerned barangay immediately for the issuance of barangay clearance for
new application/renewal of business permit.

The barangay shall issue and submit Barangay Clearance to City BPLO/Zoning Officer, either personal
or through internet. Electronic Signature of Punong Barangay concern shall appear in all barangay clearances
sent thru the internet.

Other Clearances for other purposes shall still be obtained at the Barangay.

-For New Application of Business Permit and Building Permit

Upon receipt of the Notice for the Application of Business or Building Permit, immediately visit the
location and conduct ocular checking to verify the status of the location subject of the application.

For new business application, issue Barangay Clearance immediately to conform to the standard time
of issuance of Business Permit under Sec 6.1.4 of DILG-DTI-DICT JMC 2016-01.

For locational clearance, Issue Barangay Clearance not more than three (3) working days from
application at the City.

-For Renewal of Business Permit

In preparation for Business Permit renewal, conduct inspection on business three (3) months prior to
renewal. Issue Barangay Clearance to business/establishments compliant with applicable laws and other
regulatory bodies (Sec. 6.2.2 of DILG-DTI-DICT JMC 2016-01) establishment through the BPLO upon renewal.
-Monitoring of Business Operations and Construction Activities

The Barangay shall monitor and ensure that all business operations and structure constructed is
consistent of what was applied for. It shall inform in writing the City Mayor for immediate action in cases of any
illegal acts committed by business/building owners/applicants.

Section 4A. 05. Penalty. Any person who violates any of the provisions of this Article shall be punished
by a fine of not less than Two Hundred Pesos (P200.00) but not more than One Thousand Pesos (P1,000.00),
at the discretion of the Court.

ARTICLE B. “LUPON” FILING FEE

Section 4B. 01. Imposition of Fee. There is hereby imposed a P20.00 filling fee for any dispute brought
before the Lupong Tagapamayapa of this Barangay subject for amicable settlement, mediation, conciliation or
arbitration by the Lupong Tagapamayapa, namely:

a. Civil Dispute;
b. Criminal Dispute; and,
c. Other kinds of disputes

Section 4B. 02. Time and Manner of Payment. The fee imposed herein shall be paid to the Barangay
Treasurer at the time of the filling of the complaint. The Barangay Treasurer shall issue the necessary receipt
therefrom.

Section 4B. 03. Penalty. Any person who violates any of the Provisions of this Article shall be punished
by a fine of not less than Two Hundred Pesos (P200.00) but not more than One Thousand Pesos (P1, 000.00)
at the discretion of the Court.

ARTICLE C. PUSH CART REGISTRATION FEE

Section 4C. 01. Imposition of Fee. There shall be collected an annual registration fee of One Hundred
Pesos (P100.00) for each “push cart” being used in this Barangay which shall be registered with the office of
the Barangay Treasurer.

Section 4C. 02. Time and Manner of Payment. The fee imposed herein shall be due and payable within
the first twenty (20) days of January every year. For each “Push Cart” acquired after the first twenty (20) days
of January, the fee shall be paid without penalty within the first twenty (20) days following its acquisition.

Section 4C. 03. Administrative Provisions. The Barangay Treasurer shall keep a register of all push
carts, which shall set forth, among others, the name and address of its owner.

Section 4C. 04. Penalty. Any person who violates any of the provisions of this Article shall be punished
by a fine of not less than Two Hundred Pesos (P200.00) but not more than One Thousand Pesos (1,000.00) at
the discretion of the Court.

CHAPTER V. CHARGES AND OTHER FEES

ARTICLE A. RENTAL FEE ON BARANGAY-

OWNED PROPERTIES

Section 5A. 01. Imposition of Fee. There is hereby imposed the following rental fee for the use of the
following barangay-owned properties / equipment:

a. GI sheets
P 5.00 per sheet (for non-residents only: free for
residents)
b. GI pipes
P 5.00 per pipe (for non-residents only: free for
residents)

c. Monoblock chairs
P 3.00 per chair per day (for non-residents only;
free for residents)
d. Long tables
P 50.00 per table per day (for non-residents only:
free for residents)

e. Kitchen Utensils
“tulyase, planggana, tungko,
heavy duty burner, kaserola,
drum, steamer”
P10.00 per piece (resident)
P 25.00 per piece (non-resident)

Section 5A. 02. Time and Manner of Payment. The rent fee imposed in this Article shall be paid to the
Barangay Treasurer before the application or request to rent the barangay owned property or equipment is
granted.

Section 5A. 03. Penalty. Any person who violates any of the provisions of this Article shall be punished
by a fine of not less than Two Hundred Pesos (P200.00) but not exceeding One Thousand Pesos (P1,000.00),
at the discretion of the Court.

CHAPTER VI. BARANGAY ECONOMIC ENTERPRISES

Article A. Barangay Market Fees

Section 6A.01. Imposition of Fees. There is hereby imposed the following market fees in the market
owned, operated and maintained by the barangay:

(a) Rental fee for fixed stall:

MONTHLY RENTAL
Market Section

1. Fish section P 0.00

2. Meat section 0.00
3. Vegetable and fruit section 0.00
4. Dry goods section 0.00
5. Grocery and saril-sari section 0.00
6. Eating places, cooked food section
7. Poultry products section 0.00
0.00
The above rates shall be increased by twenty-five percent (25%) for
corner stalls/booths/tiendas fronting streets.

(b) Market Entrance Fees. In lieu of the regular market fees based on the
space occupied, a market entrance fee on all transient vendors of any
commodity or merchandize being brought into the barangay market
for sale, shall be collected at the following rates:

1. Dealers in fruits (May

be further classified by
kind, e.g., green mangoes,
ripe mangoes, etc.)

` 2. Dealers in vegetables
(May also be classified by kind)

3. Dealers in fish

4. Dealers in poultry

5. Other commodities

In case the vendor from whom an entrance fee was collected occupies any
table, cubicle or other with area in excess of what he paid for, he shall be
required to pay the correct amount of fee due thereon less what he may
have already paid as entrance fee.

Only licensed suppliers or distributors of goods, commodities, or general

merchandize or permanent occupants of market stalls, booths, or tiendas,
or other space, as well as the same occupant when they bring in goods,
 commodities or merchandize to replenish or augment their stock, shall not
be considered as transient vendors required to pay the market entrance
fees herein authorized and the appropriate surcharge.

Section 6A.02. Time and Manner of Payment. – The rental fees imposed under this Chapter
shall be paid to the barangay treasurer or his duly authorized representative within the first twenty (20)
days of each month. The rental due from a new lessee shall be paid before the occupancy of the market
stall, booth or tienda.

The fee for occupancy of market premises shall be paid weekly in advance before any commodity or
merchandize is sold within the market premises.

Market entrance fee shall be paid daily in advance for which purpose cash tickets shall be issued.

Section 6A.03. Surcharge for Late of Non-Payment of Fees. –

(a) The lessee of a space, stall, booth or tienda who fails to pay the monthly rental fee shall
pay a surcharge of twenty-five percent (25%) of the total rent due. Failure to pay the
rental fees for three (3) consecutive months shall cause the automatic cancellation of the
contract of lease of space, stall, booth or tienda. The space, stall, booth or tienda shall
then be declared vacant and subject to adjudication to any interested applicant.

(b) Any person occupying or using space in the market premise without having paid the fee
imposed in this Chapter shall pay thrice the regular rate for the space so occupied.

(c) Any person occupying more space than what is duly leased to him shall pay twice the
regular rate for such extra space.

Section 6A.04. Issuance of Official Receipt and Cash Tickers. –

The barangay treasurer or his duly-authorized representative shall issue a receipt as evidence of payment
of rentals of fixed spaces, stalls, booths, or tiendas and shall issue cash tickets for the market entrance fee
which shall be torn in half, one-half of which shall be given to the vendor and the other half retained by the
market collector who shall deliver the same to the barangay treasurer to countercheck it against the
record of cash tickets issued by him for that day.

CHAPTER VII. GENERAL ADMINISTRATIVE

AND PENAL PROVISIONS

ARTICLE A. COLLECTION AND ACCOUNTING

OF BARANGAY REVENUES

Section 7A. 01. Collection. The collection of Barangay taxes, fees, charges, surcharges, interest and
penalties accruing to this Barangay shall be the responsibility of the Barangay Treasurer and in no case shall
be delegated to any person.

Unless otherwise specifically provided in this Code, or under existing laws or decrees, the Barangay
Treasurer is authorized, subject to the approval of the Punong Barangay, to promulgate rules and regulations
for the proper and efficient administration and collection of taxes, fees and charges herein imposed.

Section 7A. 02. Issuance of Receipts. It shall be the duty of the Barangay Treasurer or his authorized
representative to issue the necessary receipt to the person paying the tax, fee or charge, indicating therein the
date, amount, name of the person paying and the account for which it is paid.

In acknowledging payment of local taxes, fees and charges, it shall be the duty of the Barangay
Treasurer or his/her representatives to indicate on the official receipt issued for the purpose, the number of the
corresponding local tax ordinance.

ARTICLE B. GENERAL PENAL PROVISIONS

Section 7B. 01. Penalty. Any person who violates any of the provisions of the Code not herein
otherwise covered by specific penalty, or of the rules and regulations promulgated under authority of this Code,
shall be punished by a fine of not less than Two Hundred Pesos (P200.00) but not more than One Thousand
Pesos (P1,000.00), at the discretion of the Court.

Payment of a fine as herein provided shall not relieve the offender from the payment of the delinquent
tax, fee or charge imposed under this Code.
 If the violation is committed by a juridical entity, the President, general manager or any person
entrusted with the administration thereof at the time of the commission of the violation shall be held responsible
or liable thereof.

Section 7B. 02. Compromise Settlement Fee. The Punong Barangay is hereby authorized to enter into
an “extra juridical” or out-of-court settlement of any offense involving violations of any provisions of this Code
subject, however, to the following conditions, viz: (Reference: Handbook on Barangay Government Finance,
LGA, DILG, 1997)

1. That the offense does not involve fraud;

2. That the offender shall pay a “compromise settlement fee” of not less than Two Hundred Pesos (P200.00)
but not more than One Thousand Pesos (P1,000.00) as may be agreed upon by both parties;

3. That the payment of the “compromise settlement fee” above mentioned shall not relieve the offender from
the payment of the corresponding tax, fee or charge due from him as provided under this Code, if he is liable
therefore.

CHAPTER VII – GENERAL ADMINISTRATIVE

AND PENAL PROVISIONS

Article A. – COLLECTION AND ACCOUNTING OF BARANGAY REVENUE

Section 7A.01. Collection. – The collection of barangay taxes, fees, charges, surcharges,
interests, and penalties accruing to Barangay _____________, shall be the responsibility of the
Barangay Treasurer or his duly authorized deputy and in no case shall be delegated to any other
person.

Unless otherwise specifically provided in this Code, or under existing laws, decrees or regulations, the
Barangay Treasurer is authorized, subject to the approval of the Barangay Council, to promulgate rules and
regulations for the proper and efficient administration and collection of taxes, fees and charges herein
imposed.

Section 7A.02. Issuance of Receipts. It shall be the duty of the Barangay Treasurer or his duly
authorized deputy to issue the necessary receipts to the person paying the fee or charge, indicating therein the
nature of fee or charge, date, amount, name of the person paying and the amount for which it is paid.

In acknowledging payment of local taxes, fees or charges, it shall be the duty of the Barangay
Treasurer or duly authorized deputy to indicate on the official receipt issued for the purposes, the number of
corresponding local Revenue Code.

Section 7A.03. Record of Taxpayers. – It shall be the duty of the Barangay Treasurer to keep records
open to public inspection and scrutiny, of the names of all persons paying barangay, taxes, fees and charges,
as far as practicable. He shall establish and keep current the appropriate roll for each kind of tax, fee or charge
provided in this Code.

Section 7A.04. Accounting of Collection. – Unless otherwise provided in this Code and other existing
laws and regulations, all monies collected by virtue of this Code shall be accounted for in accordance with the
provisions of existing laws, rules and regulations, and credited to the General Fund of this Barangay.

Section 7A.05. Accrual to the General Fund of Fines, Costs and Forfeitures. – Unless otherwise
provided by law, decrees and other regulations, fines, costs, forfeitures and other pecuniary liabilities imposed
by the Municipal Court for the violation of any Barangay Ordinances, shall accrue to the General Fund of the
Barangay.

Article B. GENERAL ADMINISTRATIVE PROVISIONS

Section 7B.01. Tax Period. – The tax period for all taxes, fees and charges imposed under this Code
shall be the calendar year.

Section 7B.02. Accrual of Tax. – Unless otherwise provided in this Code, all taxes, fees and charges
imposed herein shall accrue on the first (1st) day of January of each year.
 Section 7B.03. Time of Payment. – Unless specifically provided herein, all taxes, fees and charges in
this Code shall be paid within the first twenty (20) days of January.

Section 7B.04. Surcharge for Late Payment. – In case of failure to pay the tax prescribed in this
Article within the time required shall subject the taxpayer to surcharge of twenty-five percent (25%) of the
original amount of the tax due. Such surcharge is to be paid at the same time and in the same manner as the
tax due.

Section 7B.05. – Interest on Unpaid Tax. – In addition to the surcharge imposed herein, there shall
be imposed an interest of two percent (2%) per month upon the unpaid amount from the due date until the tax
is fully paid but not to exceed thirty-six (36%) months.

Article C. GENERAL PENAL PROVISIONS

Section 7C.01. Penal Provisions.- Any violation of the provisions of this Code not herein otherwise
covered by a specific penalty, or of the rules and regulations promulgated under authority of this Code, shall be
punished by a fine of not exceeding One Thousand Pesos (P1,000.00) or imprisonment of Six (6) months, or
both, at the discretion of the Court.

Payment of a fine or service of imprisonment as herein provided shall not relieve the offender from the
payment of the delinquent tax, fee or charge imposed under this Code.

If the violation is committed by any juridical entity, the President, General Manager or any person
entrusted with the administration thereof at the time of the commission of the violation, shall be held
responsible or liable therefor.

CHAPTER VIII. – FINAL PROVISIONS

Section 8A.01. – Separability Clause. – If, for any reason, any provision, section or part of this Code
is declared not valid by a court of competent jurisdiction, suspended or revoked by the Secretary of Justice,
such judgment shall not affect or impair the validity of the remaining provisions, sections or part which shall
continue to be in force and effect.

Section 8A.02. Applicability Clause. – All other matters, relating to the impositions in this Code shall
be governed by pertinent provisions of existing laws and other ordinances.

Section 8A.03. Repealing Clause. – All ordinances, rules and regulations or part thereof, in conflict
with or inconsistent with any provisions of this Code are hereby repealed or modified accordingly.

Section 8A. 04. Effectivity. This Code shall take effect on January 1, 2020.

ENACTED: December ____, 2019

_______________________ _______________________
Barangay Kagawad Barangay Kagawad

_______________________ _______________________
Barangay Kagawad Barangay Kagawad

_______________________ _______________________
Barangay Kagawad Barangay Kagawad

_______________________ _______________________
Barangay Kagawad SK Chairman

_____________________________
Punong Barangay
 I HEREBY CERTIFY to the correctness of the foregoing “Barangay Revenue Code of Barangay ___________,
Tanauan City, Batangas (2019)” which was duly enacted by the Sangguniang Barangay during its regular session held on
December 2019.

_______________________
Barangay Secretary

ATTESTED:

___________________________
Punong Barangay/Presiding Officer