PART V
Barangays
ARTICLE 240. Scope of Taxing and Other Revenue-Raising Powers of Barangays. —
The barangays may levy the following taxes, fees, and charges, which shall exclusively
accrue to them.
(a) Taxes on stores or retailers with fixed business establishments with gross sales or
receipts of the preceding calendar year of Fifty Thousand Pesos (P50,000.00) or less, in the
case of a barangay within a city, and Thirty Thousand Pesos (P30,000.00) or less, in the case
of a barangay within a municipality, at rates not exceeding one percent (1%) on such gross
sales or receipts.
(b) Service fees or charges for services rendered in connection with the regulation or
the use of barangay-owned properties or service facilities such as palay, copra, or tobacco
dryers.
(c) Fee for the issuance of a barangay clearance for any business or activity located
or conducted within the territorial jurisdiction of the barangay before the city or municipality
may issue a license or permit to said business or activity.
The application for barangay clearance shall be acted upon within seven (7) working
days from the filing thereof. In the event that a clearance is not issued or the application is
denied within the said period, the city or municipality may issue the license or permit to the
applicant.
However, the issuance of a barangay clearance shall not be required during CY 1992
in the case of existing businesses or activities applying only for renewal of their respective
permits or licenses with the city or municipality concerned.
(d) Other fees and charges on:
(1) Commercial breeding of fighting cocks.
For purposes of imposing barangay fees and charges on the commercial breeding of
fighting cocks, commercial breeding shall mean an annual sale of more than five (5) fighting
cocks of a duly registered breeder.
(2) Cockfights and cockpits
(3) Places of recreation which charge admission fees.
Places of recreation shall include places of amusement where one seeks admission
to entertain himself by seeing or viewing the show or performance or those where one
amuses himself by direct participation.
(1) Billboards, signboards, neon signs, and outdoor advertisements at rates not less
than the following:
(g) Billboards or signboards for advertisement of business, per square meter or
fraction thereof:
Single-Faced — Ten Pesos (P10.00)
Double-Faced — Twenty Pesos (P20.00)
(ii) Billboards or signs for professionals, per square meter or fraction thereof:
Eight Pesos (P8.00)
(v) Billboards, signs, or advertisements for business and professions painted
on any building or structures or otherwise separated or detached therefrom, per
square meter thereof: Nine Pesos (P9.00)
(vi) Advertisement for business or professions by means of slides in movies
payable by the advertisers: One Hundred Pesos (P100.00)
(vii)Advertisements by means of vehicles, balloons, kites, etc. per day or
fraction thereof: Forty Pesos (P40.00); per week or fraction thereof: Sixty Pesos
(P60.00); and per month or fraction thereof: Eighty Pesos (P80.00).
For the use of electric or neon lights in billboards under items (i) to (iv) above, the
amount of Ten Pesos (P10.00) per square meter or fraction thereof shall be imposed in
addition to the above prescribed rates.
(vi) Signs, signboards, billboards, advertisements, including stickouts,
streamers, lighted signs, and other electronic media, posters, privilege panels, stone
signs, placards, price strips, buntings, and the like, belonging to manufacturers or
producers or professionals, but displayed at the place where a business or profession
is conducted, or displayed on delivery or other service and public utility vehicles, shall
be exempt from such fees or charges provided in paragraphs (i) and (ii) above and
other impositions that may be imposed by the barangay.
(viii) Privilege panels shall be subject to one half (1/2) of the rates herein
prescribed.
(ix) For purposes of this Article, the new rates to be adopted by the barangay
shall apply only to billboards, privilege panels, signs, and outdoor advertisements
which shall be constructed or installed after the effectivity of the Code.
