Ordinance Numbered 04, Series of 2012
Excerpts from the Regular/Special Session of the Sangguniang Barangay of Lower Quirino Hill held on April 1, 2012
at the Barangay Session Hall.
Introduced by Hon. Van Oliver M. Dicang
ORDINANCE No. 04
(Series of 2012)
REGULATING THE USE OF BARANGAY ALLEYS OF LOWER QUIRINO HILL BARANGAY AND PROVIDING FOR PENALTIES THEREOF.
EXPLANATORY NOTE
Barangay Lower Quirino Hill has several alleys as identified by an approved survey plan within Proclamation 7, SWO-131102-000238, provided by the Department of Environment and Natural Resources, Land Management Services – Cordillera in 2007.
These barangay alleys has been and currently being used by the barangay constituents and beneficial to them since the establishment of these alleys. However, some of these barangay alleys became impassable to the public due to some structures and other obstructions which were placed and / or constructed which deprived the public of its use.
NOW THEREFORE, on motion of Hon. Van Oliver M. Dicang, Hon. Evelyn C. Cariño, Hon, Kirk M. Becasen, seconded by all,
BE IT ORDAINED by the Lower Quirino Hill Barangay Council in session assembled that:
SECTION 1. – Introduction of anything which deprives the general public of the use of the barangay alleys shall not be allowed.
SECTION 2. – There shall be no monopoly respecting the use of Barangay alleys by any individual or association except in cases where the beneficial use thereof redounds to the benefit of the barangay.
SECTION 3. – Upon investigation and ocular inspection of the Barangay Council, Any person found violating this ordinance shall be apprehended and penalized as follows:
First Offense: Php 500.00
Second Offense : Php 1,000.00
Third and succeeding offenses: Demolition of the Structures by the Barangay
For Real Properties: It shall be directed to the City Demolition Team for immediate action.
SECTION 4. – The Barangay Officials and Barangay Marshalls in coordination with the City Demolition Team shall take steps to implement the foregoing sections.
SECTION 5. Separability Clause. If, for any reason or reasons, any part or provision of this Ordinance shall be held to be unconstitutional or invalid, the other parts or provisions hereof which are not affected thereby shall continue to be in full force and effect.
SECTION 6. Repealing Clause. All ordinances, resolutions and regulations or part or parts thereof which are inconsistent with this Ordinance are hereby repealed and/or modified accordingly.
SECTION 7. Effectivity Clause. This Ordinance shall take effect in accordance with the provisions of the Local Government Code of 1991.
UNANIMOUSLY PASSED.
at the Barangay Session Hall.
Introduced by Hon. Van Oliver M. Dicang
ORDINANCE No. 04
(Series of 2012)
REGULATING THE USE OF BARANGAY ALLEYS OF LOWER QUIRINO HILL BARANGAY AND PROVIDING FOR PENALTIES THEREOF.
EXPLANATORY NOTE
Barangay Lower Quirino Hill has several alleys as identified by an approved survey plan within Proclamation 7, SWO-131102-000238, provided by the Department of Environment and Natural Resources, Land Management Services – Cordillera in 2007.
These barangay alleys has been and currently being used by the barangay constituents and beneficial to them since the establishment of these alleys. However, some of these barangay alleys became impassable to the public due to some structures and other obstructions which were placed and / or constructed which deprived the public of its use.
NOW THEREFORE, on motion of Hon. Van Oliver M. Dicang, Hon. Evelyn C. Cariño, Hon, Kirk M. Becasen, seconded by all,
BE IT ORDAINED by the Lower Quirino Hill Barangay Council in session assembled that:
SECTION 1. – Introduction of anything which deprives the general public of the use of the barangay alleys shall not be allowed.
SECTION 2. – There shall be no monopoly respecting the use of Barangay alleys by any individual or association except in cases where the beneficial use thereof redounds to the benefit of the barangay.
SECTION 3. – Upon investigation and ocular inspection of the Barangay Council, Any person found violating this ordinance shall be apprehended and penalized as follows:
First Offense: Php 500.00
Second Offense : Php 1,000.00
Third and succeeding offenses: Demolition of the Structures by the Barangay
For Real Properties: It shall be directed to the City Demolition Team for immediate action.
SECTION 4. – The Barangay Officials and Barangay Marshalls in coordination with the City Demolition Team shall take steps to implement the foregoing sections.
SECTION 5. Separability Clause. If, for any reason or reasons, any part or provision of this Ordinance shall be held to be unconstitutional or invalid, the other parts or provisions hereof which are not affected thereby shall continue to be in full force and effect.
SECTION 6. Repealing Clause. All ordinances, resolutions and regulations or part or parts thereof which are inconsistent with this Ordinance are hereby repealed and/or modified accordingly.
SECTION 7. Effectivity Clause. This Ordinance shall take effect in accordance with the provisions of the Local Government Code of 1991.
UNANIMOUSLY PASSED.
Ordinance Numbered 03, Series of 2012
Excerpts from the Regular/Special Session of the Sangguniang Barangay of Lower Quirino Hill held on April 1, 2012
at the Barangay Session Hall.
Introduced by Hon. Van Oliver M. Dicang
ORDINANCE No. 03
(Series of 2012)
PROHIBITING PARKING OF VEHICLES ON THE STREETS AND BASKETBALL COURT OF LOWER QUIRINO HILL BARANGAY FROM (SEVEN) 7 O’CLOCK IN THE MORNING TO (SEVEN) 7 O’ CLOCK IN THE EVENING.
EXPLANATORY NOTE
Lower Quirino Hill Barangay has 4 major streets namely:
a. Eucalyptus Street – From Ducusin residence to Baliwan Residence
b. Saleng Street – from corner of A. Tabora Street to Tauli residence
c. Alnos Street – from Aguilar residence to Pira residence
d. Dangla Street – from Kispay residence to Sagandoy residence
These above-named streets are busy streets with just four (4) to five (5) meters wide. As per observation of the Barangay Marshalls and Barangay Officials, Vehicles of some of the constituents of this barangay park in these streets and in the Basketball Court Area which sometimes cause conflict, confrontation and misunderstanding between drivers, residents and pedestrians and deprivation of use on the part of the constituents on the use of the Basketball court.
In view of the maintenance of order, free traffic flow, easy access to fire trucks in cases of fire and likewise to responding police officers in cases of crime incidents, there is a need to regulate the parking in the major streets of Lower Quirino Hill Barangay.
NOW THEREFORE, on motion of Hon. Van Oliver M. Dicang, Hon. Evelyn C. Cariño, Hon, Kirk M. Becasen, seconded by all,
BE IT ORDAINED by the Lower Quirino Hill Barangay Council in session assembled that:
SECTION 1. – Parking of Vehicles shall not be allowed on the roads and streets of Lower Quirino Hill Barangay from (seven) 7 am to (seven) 7 pm from Sundays to Saturdays.
SECTION 2. – Any person violating this ordinance shall be apprehended and penalized for obstruction to traffic control signs or signals as provided for in Ordinance Numbered 7, Series of 1984 [AN ORDINANCE ADOPTING A COMPREHENSIVE TRANSPORTATION AND TRAFFIC REGULATIONS FOR THE CITY OF BAGUIO, PROVIDING FOR THE ADMINISTRATION AND ENFORCEMENT THEREOF, AND FOR THE REPEAL OF ALL ORDINANCES IN CONFLICT THEREWITH, AND PROVIDING FOR OTHER PURPOSES]
SECTION 3. – The Barangay Officials and Barangay Marshalls shall take steps to implement the foregoing sections.
SECTION 4. Separability Clause. If, for any reason or reasons, any part or provision of this Ordinance shall be held to be unconstitutional or invalid, the other parts or provisions hereof which are not affected thereby shall continue to be in full force and effect.
SECTION 5. Repealing Clause. All ordinances, resolutions and regulations or part or parts thereof which are inconsistent with this Ordinance are hereby repealed and/or modified accordingly.
SECTION 6. Effectivity Clause. This Ordinance shall take effect in accordance with the provisions of the Local Government Code of 1991.
UNANIMOUSLY PASSED.
at the Barangay Session Hall.
Introduced by Hon. Van Oliver M. Dicang
ORDINANCE No. 03
(Series of 2012)
PROHIBITING PARKING OF VEHICLES ON THE STREETS AND BASKETBALL COURT OF LOWER QUIRINO HILL BARANGAY FROM (SEVEN) 7 O’CLOCK IN THE MORNING TO (SEVEN) 7 O’ CLOCK IN THE EVENING.
EXPLANATORY NOTE
Lower Quirino Hill Barangay has 4 major streets namely:
a. Eucalyptus Street – From Ducusin residence to Baliwan Residence
b. Saleng Street – from corner of A. Tabora Street to Tauli residence
c. Alnos Street – from Aguilar residence to Pira residence
d. Dangla Street – from Kispay residence to Sagandoy residence
These above-named streets are busy streets with just four (4) to five (5) meters wide. As per observation of the Barangay Marshalls and Barangay Officials, Vehicles of some of the constituents of this barangay park in these streets and in the Basketball Court Area which sometimes cause conflict, confrontation and misunderstanding between drivers, residents and pedestrians and deprivation of use on the part of the constituents on the use of the Basketball court.
In view of the maintenance of order, free traffic flow, easy access to fire trucks in cases of fire and likewise to responding police officers in cases of crime incidents, there is a need to regulate the parking in the major streets of Lower Quirino Hill Barangay.
NOW THEREFORE, on motion of Hon. Van Oliver M. Dicang, Hon. Evelyn C. Cariño, Hon, Kirk M. Becasen, seconded by all,
BE IT ORDAINED by the Lower Quirino Hill Barangay Council in session assembled that:
SECTION 1. – Parking of Vehicles shall not be allowed on the roads and streets of Lower Quirino Hill Barangay from (seven) 7 am to (seven) 7 pm from Sundays to Saturdays.
SECTION 2. – Any person violating this ordinance shall be apprehended and penalized for obstruction to traffic control signs or signals as provided for in Ordinance Numbered 7, Series of 1984 [AN ORDINANCE ADOPTING A COMPREHENSIVE TRANSPORTATION AND TRAFFIC REGULATIONS FOR THE CITY OF BAGUIO, PROVIDING FOR THE ADMINISTRATION AND ENFORCEMENT THEREOF, AND FOR THE REPEAL OF ALL ORDINANCES IN CONFLICT THEREWITH, AND PROVIDING FOR OTHER PURPOSES]
SECTION 3. – The Barangay Officials and Barangay Marshalls shall take steps to implement the foregoing sections.
SECTION 4. Separability Clause. If, for any reason or reasons, any part or provision of this Ordinance shall be held to be unconstitutional or invalid, the other parts or provisions hereof which are not affected thereby shall continue to be in full force and effect.
SECTION 5. Repealing Clause. All ordinances, resolutions and regulations or part or parts thereof which are inconsistent with this Ordinance are hereby repealed and/or modified accordingly.
SECTION 6. Effectivity Clause. This Ordinance shall take effect in accordance with the provisions of the Local Government Code of 1991.
UNANIMOUSLY PASSED.
Ordinance Numbered 02, Series of 2012
Excerpts from the Regular/Special Session of the Sangguniang Barangay of Lower Quirino Hill held on April 1, 2012
at the Barangay Session Hall.
Introduced by Hon. Van Oliver M. Dicang
ORDINANCE No. 02
(Series of 2012)
REQUIRING APARTMENT, BOARDING HOUSES AND ROOM OWNERS TO SUBMIT COMPLETE LIST OF THEIR TENANTS/LESSEES IN THE BARANGAY FOR ACKNOWLEDGEMENT AND FOR RECORD PURPOSES.
EXPLANATORY NOTE
Lower Quirino Hill Barangay is a thickly populated are with residents who came from different provinces within the Cordillera region and nearby lowlands.
In this Barangay, there are boarding houses, apartment and rooms which are leased.
In several occasions, postmen, trucking service agents, government agencies and the like are inquiring from the Barangay officials and several residents of persons who are known to be living in the Barangay as tenants/lessees but could not be located or found nor can be properly identified.
In order to help these people and the Barangay officials for easier location of these tenants/lessees, it is but proper to require owners of these apartments, boarding houses and rooms for rent to submit to the Barangay a complete list of their tenants/lessees.
NOW THEREFORE, on motion of Hon. Dicang and Hon. Carino, seconded by all, be it
BE IT ORDAINED by the Lower Quirino Hill Barangay Council in session assembled that:
SECTION 1. – It shall be mandatory for the owners of Apartments, Boarding Houses and Rooms for rent to monthly submit a complete list of their tenants/lessees in the Barangay.
SECTION 2. – Submission of lists or update of Barangay records in the list of tenants/lessees shall be made every first week of the month or upon the entry of a new tenant/lessee, the owner of the tenement shall immediately update the Barangay or the Barangay officials.
SECTION 3 – Any owner of said tenement who failed to comply with this ordinance shall be fined:
First Offense: Php 150.00
Second Offense : Php 300.00
Third and succeeding offenses: Denial of the Issuance of Barangay Clearance
SECTION 4. – The Barangay Officials and Barangay Marshalls shall take steps to implement the foregoing sections.
SECTION 5. Separability Clause. If, for any reason or reasons, any part or provision of this Ordinance shall be held to be unconstitutional or invalid, the other parts or provisions hereof which are not affected thereby shall continue to be in full force and effect.
SECTION 6. Repealing Clause. All ordinances, resolutions and regulations or part or parts thereof which are inconsistent with this Ordinance are hereby repealed and/or modified accordingly.
SECTION 7. Effectivity Clause. This Ordinance shall take effect in accordance with the provisions of the Local Government Code of 1991.
UNANIMOUSLY PASSED.
at the Barangay Session Hall.
Introduced by Hon. Van Oliver M. Dicang
ORDINANCE No. 02
(Series of 2012)
REQUIRING APARTMENT, BOARDING HOUSES AND ROOM OWNERS TO SUBMIT COMPLETE LIST OF THEIR TENANTS/LESSEES IN THE BARANGAY FOR ACKNOWLEDGEMENT AND FOR RECORD PURPOSES.
EXPLANATORY NOTE
Lower Quirino Hill Barangay is a thickly populated are with residents who came from different provinces within the Cordillera region and nearby lowlands.
In this Barangay, there are boarding houses, apartment and rooms which are leased.
In several occasions, postmen, trucking service agents, government agencies and the like are inquiring from the Barangay officials and several residents of persons who are known to be living in the Barangay as tenants/lessees but could not be located or found nor can be properly identified.
In order to help these people and the Barangay officials for easier location of these tenants/lessees, it is but proper to require owners of these apartments, boarding houses and rooms for rent to submit to the Barangay a complete list of their tenants/lessees.
NOW THEREFORE, on motion of Hon. Dicang and Hon. Carino, seconded by all, be it
BE IT ORDAINED by the Lower Quirino Hill Barangay Council in session assembled that:
SECTION 1. – It shall be mandatory for the owners of Apartments, Boarding Houses and Rooms for rent to monthly submit a complete list of their tenants/lessees in the Barangay.
SECTION 2. – Submission of lists or update of Barangay records in the list of tenants/lessees shall be made every first week of the month or upon the entry of a new tenant/lessee, the owner of the tenement shall immediately update the Barangay or the Barangay officials.
SECTION 3 – Any owner of said tenement who failed to comply with this ordinance shall be fined:
First Offense: Php 150.00
Second Offense : Php 300.00
Third and succeeding offenses: Denial of the Issuance of Barangay Clearance
SECTION 4. – The Barangay Officials and Barangay Marshalls shall take steps to implement the foregoing sections.
SECTION 5. Separability Clause. If, for any reason or reasons, any part or provision of this Ordinance shall be held to be unconstitutional or invalid, the other parts or provisions hereof which are not affected thereby shall continue to be in full force and effect.
SECTION 6. Repealing Clause. All ordinances, resolutions and regulations or part or parts thereof which are inconsistent with this Ordinance are hereby repealed and/or modified accordingly.
SECTION 7. Effectivity Clause. This Ordinance shall take effect in accordance with the provisions of the Local Government Code of 1991.
UNANIMOUSLY PASSED.
Tax Ordinance Numbered 01, Series of 2012
Excerpts from the Special Session of the Sangguniang Barangay of Lower Quirino Hill held on December 3, 2012 at the Barangay Session Hall.
TAX ORDINANCE No. 01
(Series of 2012)
AN ORDINANCE ENACTING A COMPREHENSIVE BARANGAY TAX ORDINANCE IMPOSING TAXES ON RETAILER/S OR ENTERPRENUER/S ENGAGED IN BUSINESS IN THE BARANGAY WHOSE GROSS SALES OR RECIEPTS FOR THE PRECEEDING YEAR IS FIFTY THOUSAND PESOS (Php 50,000.00 ) LESS OR BELOW, FEES AND CHARGES FOR SERVICES RENDERED WITHIN THE BARANGAY LOWER QUIRINO HILL, BAGUIO CITY, AND FOR OTHER PURPOSES.
WHEREAS, under Republic Act No. 7160, otherwise known as the Local Government Code of 1991, Book III, Chapter 4, Section 391- Paragraph ( a ) provides:
‘The Sangguniang Barangay, as the legislative body of the barangay, shall;
a) Enact ordinances as may be necessary to discharge the responsibilities conferred upon it by law or ordinance and to promote the general welfare of the inhabitants therein.
b) Enact tax and revenue ordinances, subject to the limitations imposed in this code.’
WHEREAS, this tax revenue ordinance raised by barangay is necessary, and must be exercised by the Sangguniang Barangay through enactment of a tax revenue ordinances in accordance with the provisions of the Local Government Code of 1991 so that the barangay can help the local and national government to increase tax collection for the benefit and general welfare of the nation.
NOW THEREFORE, on motion, duly presented and seconded, be it;
RESOLVED, as it is hereby Resolved, to enact the following tax revenue ordinances;
TAX REVENUE ORDINANCE NUMBERED 01, Series of 2012
A COMPREHENSIVE BARANGAY TAX ORDINANCE IMPOSING TAXES ON RETAILER/S OR ENTERPRENUER/S ENGAGED IN BUSINESS IN THE BARANGAY WHOSE GROSS SALES OR RECIEPTS FOR THE PRECEEDING YEAR IS FIFTY THOUSAND PESOS (Php 50,000.00 ) LESS OR BELOW, FEES AND CHARGES FOR SERVICES RENDERED WITHIN THE BARANGAY LOWER QUIRINO HILL, BAGUIO CITY, AND FOR OTHER PURPOSES.
BE IT ORDAINED, by the Sangguniang Barangay of Lower Quirino Hill, Baguio City, that;
SECTION 1. Short Title – This ordinance shall be known and cited as,
‘Lower Quirino Hill Barangay Comprehensive Tax Revenue Ordinance of 2012’.
SECTION 2. Definition of Terms, as used in this ordinance;
a) Business means trade or commercial activity regularly engaged in as means of livelihood or with a view of profit.
b) Charges refer to pecuniary, as rent or fees against person/s or property.
c) Fee means a charge fixed by law or ordinance for the regulation of inspection of a business or activity and shall also include charges fixed by law or agency for the public officer in the discharge of his official duties.
d) Gross Sales or receipts include the total amount of money orit’s equivalent representing the amount charged or payments actually or constructively received during the taxable period for the services performed or to be performed for another person excluding discounts it determinable at the time of sales returned, excise tax and value added tax (VAT).
e) Person means any natural or judicial being susceptible of rights and obligations or of being the subject of legal relation.
f) Retail means the sale of goods in small quantities directly to the consumers, or where in the purchaser buy item/s or commodities in a lower prices and sale to a higher prices from his own discretion, irrespective of the quality of the commodity sold.
g) Places of Recreation shall include places of amusement where oneseeks admission to entertain himself by seeing or viewing the show or performance or those where one amuses himself by direct participation.
h) Real Estate Lessor is one who lease his house or rooms for rent whose gross receipt is Fifty Thousand Pesos (P 50,000.00) andbelow per annum.
i) Business Clearance to be issued to those interested applicant who may undertake legal form of business within the barangay, Provided he/she may observed laws and ordinances, and to complied with.
j) Certification and or Barangay Clearance to be used to the applicant shall be registered resident and those who had established his/her residency to the Barangay at least not below six months.
SECTION 3. RETAILER TAX- This is hereby imposed to the retailer with their fixed business gross sales or receipts that includes all and other Real Estate Lessor with gross sales or receipts of preceding year of Fifty Thousand Pesos (P 50,000.00) or less a tax at the rate of One (1%) percent on such gross sales or receipts.
For purposes of this section, The retailer shall file a sworn declaration of his/her gross sales or receipts on a form furnish by the Barangay Treasurer, upon the said Barangay Official determine or assess the taxes due to them. The Barangay Treasurer may compare the declaration of gross sales or receipts with entries to their books of accounts as required by existing laws and regulation.
SECTION 4. FEES AND CHARGES - The following fees and charged shall be collected as follows, to wit;
a) Barangay Certification and/or Clearance – (Local)
(Identity, residency, Employment, travel, etc. ----------- P 50.00
(Securing Firearms Licence/Permit) ---------------------- P 300.00
Lot Titling ----------------------------------------------------- P 200.00
Building Permit----------------------------------------------- P 200.00
Certificate of Good Moral Character ---------------------- P 50.00
Barangay Identification Card ------------------------------- P 100.00
b) Barangay Clearance – (Abroad)
(Passport, Tourist, Employment, etc) --------------------- P 200.00
c) Barangay Business Clearance to Operate within the Community:
1. Sari-Sari Store ----------------------------------------- P 200.00
2. Mini Grocery ------------------------------------------- P 200.00
3. Bakery/bake shop/coffee and snack ----------------- P 200.00
4. Eatery/ Carinderia -------------------------------------- P 200.00
5. Restaurant ----------------------------------------------- P 200.00
6. Talipapa(fish,vegetable,fruits,cereals,meat,
Cooking oil, charcoal, ect,) Small Market --------- P 50.00
7. Auto Repair Shop -------------------------------------- P 200.00
8. Auto Supply --------------------------------------------- P 200.00
9. Electrical/ Welding Shop and Iron Works ---------- P 200.00
10. Tire Supply ---------------------------------------------- P 200.00
11. Paint Supply --------------------------------------------- P 200.00
12. Radio / Electronic Repair Shop ----------------------- P 200.00
13. Internet / Computer Shop ------------------------------ P 200.00
14. Money Lending ----------------------------------------- P 200.00
15. Real Estate Lessor--------------------------------------- P 300.00
16. Clinic/s ---------------------------------------------------- P 200.00
17. Swine Raising/Poultry/Fishpond ---------------------- P 200.00
18. Water Refilling Station/ Delivery -------------------- P 200.00
19. Aggregate (sand and gravel only) Delivery --------- P 200.00
20. Hallow Blocks/Ceramic Products -------------------- P 200.00
21. Night Parking on Barangay Streets ------------------- P 20.00
22. Barber Shop, Beauty Saloon, Tailoring ------------- P 200.00
23. Hardware and Construction Supply ------------------- P 200.00
24. Pharmacy ------------------------------------------------ P 200.00
25. Hotel/Inn/Appartelle ----------------------------------- P 200.00
26. Educational Institution -------------------------------- P 500.00
27. Laundry Services -------------------------------------- P 200.00
28. Car Washing Services -------------------------------- P 200.00
29. Billiard Hall---One (1) Table ------------------------- P 200.00
(additional Php100 per additional table)
d). Barangay Certification for;
Garage for Vehicle(Private/PUJ/Taxi) --------------- P 300.00
e). Barangay Disputes;
(Complainant/s should be collected -------------------- P 300.00
Certification to File Action --------------------------- P 400.00
RATIONALE: To prevent the abuse of using Barangay courts
as collection agents.
f). Fees and Charges for the use of Barangay Properties or Services facilities:
a) Per square meter or fraction thereof per day ------------ P 10.00
b) Barangay Day Care Center per day---------------------- P 300.00
c) Monoblock chair each per day of fraction thereof---- P 3.00
d) Monoblock table each, per day of fraction thereof---- P 50.00
e) Tent/Parachute per day of fraction thereof-------------- P 100.00
f) Barangay Sound System (per day of use) --------------- P 500.00
g) Ladder (per day)--------------------------------------------- P 50.00
SECTION 5. ADMINISTRATION PROVISIONS.
a) Barangay Retailers Permit shall be in written application, with the business intented to operated and submit to the Punong Barangay before issuance of prescribed forms shall be filed in the office of the Punong Barangay for the permits. The application shall set forth; name, address of the place of the applicant, description of a business or trade or amusement, the place/site where the same is to be conducted, and such other pertinent information or data as may be required and authorized by this ordinance may be issued by the Punong Barangay in a prescribed form before the business, trade or occupation, the date of issue unless sooner revoked for cause.
b) All retailers in the Barangay shall keep record for their business transactions using such book, ledgers, invoices and other forms required by existing laws and rules on the operation of business.
c) Any false/fraud declaration of business to operate. Permits issued will be recommended for suspension or termination as required by this ordinance, shall be subjected to rules implemented by the permits and licensing division and shall be charged accordingly under the existing laws and provisions.
d) Retirements of Business, Trade or Occupation. Business, trade or occupation subject to tax pursuant to the provisions of this ordinance, shall upon termination thereof, submit a sworn statement of its gross sales or receipts for the current year and pay the taxes due thereon in accordance with the provision of this ordinance., the business permit should be surrendered as a consequence of the termination of the business.
e) Senior Citizens shall enjoy the exemption from the payment of Fees and Charges in issuance of Barangay Certifications and Clearances except in the application of Business Clearances, Garage for Vehicles (PUJ, Taxi and other PUVs) and filing of cases under Barangay Disputes.
f) Barangay properties shall be exclusively used within the territorial jurisdiction of the Barangay. Barangay properties shall never be allowed to be used outside of the Barangay in any manner except when it is for the official activities of the Barangay approved by the Sangguniang Barangay for such purpose.
g) Provided that for the items f-a-f, no fees shall be charged if the same is used for the purpose of wake for the members of the Barangay who met an untimely demise.
h) Barangay Roads and playground shall not be allowed to be used as parking space form 7:00 AM-7:00 PM pursuant to existing Barangay Ordinance.
SECTION 6. TIME OF PAYMENT - Unless otherwise provided for in this ordinance, all taxes, fees and charges shall be paid within the first twenty (20) days of January each year for business, trade and occupation engaged in for the first time shall pay for the taxes, fees and licenses required in the ordinance upon the commencement of the business, trade or occupation for the whole year. Business engaged for the first time shall pay on initial P 150.00 per year for each kind of business to operate.
SECTION 7. COLLECTION ON LOCAL REVENUES - All taxes, fees and charges herein shall be collected by the Barangay Treasurer. Official Receipts (OR) shall be issued for purposes of auditing rules and regulations.
SECTION 8. PENALTY PROVISION - Violations of ordinance, be penalized with a fine of FIVE HUNDRED PESOS ( P 500.00 ) or equivalent to suspension or recommendation for the cancellation of business permit to operate.
SECTION 9. EFFECTIVITY - This ordinance shall take effect upon review and approval of this ordinance.
I further certify that the above Tax Ordinance No. 001. Series of 2011 was enacted in accordance with the provisions of R.A. 7160, otherwise known as the Local Government Code of 1991.
As required by law, notices hereof have been posted at the Barangay designated boards (Bulletin) with the Barangay and public hearings thereon was made December 7, 2012 at Lower Quirino Hill Barangay, Baguio City Philippines.
TAX ORDINANCE No. 01
(Series of 2012)
AN ORDINANCE ENACTING A COMPREHENSIVE BARANGAY TAX ORDINANCE IMPOSING TAXES ON RETAILER/S OR ENTERPRENUER/S ENGAGED IN BUSINESS IN THE BARANGAY WHOSE GROSS SALES OR RECIEPTS FOR THE PRECEEDING YEAR IS FIFTY THOUSAND PESOS (Php 50,000.00 ) LESS OR BELOW, FEES AND CHARGES FOR SERVICES RENDERED WITHIN THE BARANGAY LOWER QUIRINO HILL, BAGUIO CITY, AND FOR OTHER PURPOSES.
WHEREAS, under Republic Act No. 7160, otherwise known as the Local Government Code of 1991, Book III, Chapter 4, Section 391- Paragraph ( a ) provides:
‘The Sangguniang Barangay, as the legislative body of the barangay, shall;
a) Enact ordinances as may be necessary to discharge the responsibilities conferred upon it by law or ordinance and to promote the general welfare of the inhabitants therein.
b) Enact tax and revenue ordinances, subject to the limitations imposed in this code.’
WHEREAS, this tax revenue ordinance raised by barangay is necessary, and must be exercised by the Sangguniang Barangay through enactment of a tax revenue ordinances in accordance with the provisions of the Local Government Code of 1991 so that the barangay can help the local and national government to increase tax collection for the benefit and general welfare of the nation.
NOW THEREFORE, on motion, duly presented and seconded, be it;
RESOLVED, as it is hereby Resolved, to enact the following tax revenue ordinances;
TAX REVENUE ORDINANCE NUMBERED 01, Series of 2012
A COMPREHENSIVE BARANGAY TAX ORDINANCE IMPOSING TAXES ON RETAILER/S OR ENTERPRENUER/S ENGAGED IN BUSINESS IN THE BARANGAY WHOSE GROSS SALES OR RECIEPTS FOR THE PRECEEDING YEAR IS FIFTY THOUSAND PESOS (Php 50,000.00 ) LESS OR BELOW, FEES AND CHARGES FOR SERVICES RENDERED WITHIN THE BARANGAY LOWER QUIRINO HILL, BAGUIO CITY, AND FOR OTHER PURPOSES.
BE IT ORDAINED, by the Sangguniang Barangay of Lower Quirino Hill, Baguio City, that;
SECTION 1. Short Title – This ordinance shall be known and cited as,
‘Lower Quirino Hill Barangay Comprehensive Tax Revenue Ordinance of 2012’.
SECTION 2. Definition of Terms, as used in this ordinance;
a) Business means trade or commercial activity regularly engaged in as means of livelihood or with a view of profit.
b) Charges refer to pecuniary, as rent or fees against person/s or property.
c) Fee means a charge fixed by law or ordinance for the regulation of inspection of a business or activity and shall also include charges fixed by law or agency for the public officer in the discharge of his official duties.
d) Gross Sales or receipts include the total amount of money orit’s equivalent representing the amount charged or payments actually or constructively received during the taxable period for the services performed or to be performed for another person excluding discounts it determinable at the time of sales returned, excise tax and value added tax (VAT).
e) Person means any natural or judicial being susceptible of rights and obligations or of being the subject of legal relation.
f) Retail means the sale of goods in small quantities directly to the consumers, or where in the purchaser buy item/s or commodities in a lower prices and sale to a higher prices from his own discretion, irrespective of the quality of the commodity sold.
g) Places of Recreation shall include places of amusement where oneseeks admission to entertain himself by seeing or viewing the show or performance or those where one amuses himself by direct participation.
h) Real Estate Lessor is one who lease his house or rooms for rent whose gross receipt is Fifty Thousand Pesos (P 50,000.00) andbelow per annum.
i) Business Clearance to be issued to those interested applicant who may undertake legal form of business within the barangay, Provided he/she may observed laws and ordinances, and to complied with.
j) Certification and or Barangay Clearance to be used to the applicant shall be registered resident and those who had established his/her residency to the Barangay at least not below six months.
SECTION 3. RETAILER TAX- This is hereby imposed to the retailer with their fixed business gross sales or receipts that includes all and other Real Estate Lessor with gross sales or receipts of preceding year of Fifty Thousand Pesos (P 50,000.00) or less a tax at the rate of One (1%) percent on such gross sales or receipts.
For purposes of this section, The retailer shall file a sworn declaration of his/her gross sales or receipts on a form furnish by the Barangay Treasurer, upon the said Barangay Official determine or assess the taxes due to them. The Barangay Treasurer may compare the declaration of gross sales or receipts with entries to their books of accounts as required by existing laws and regulation.
SECTION 4. FEES AND CHARGES - The following fees and charged shall be collected as follows, to wit;
a) Barangay Certification and/or Clearance – (Local)
(Identity, residency, Employment, travel, etc. ----------- P 50.00
(Securing Firearms Licence/Permit) ---------------------- P 300.00
Lot Titling ----------------------------------------------------- P 200.00
Building Permit----------------------------------------------- P 200.00
Certificate of Good Moral Character ---------------------- P 50.00
Barangay Identification Card ------------------------------- P 100.00
b) Barangay Clearance – (Abroad)
(Passport, Tourist, Employment, etc) --------------------- P 200.00
c) Barangay Business Clearance to Operate within the Community:
1. Sari-Sari Store ----------------------------------------- P 200.00
2. Mini Grocery ------------------------------------------- P 200.00
3. Bakery/bake shop/coffee and snack ----------------- P 200.00
4. Eatery/ Carinderia -------------------------------------- P 200.00
5. Restaurant ----------------------------------------------- P 200.00
6. Talipapa(fish,vegetable,fruits,cereals,meat,
Cooking oil, charcoal, ect,) Small Market --------- P 50.00
7. Auto Repair Shop -------------------------------------- P 200.00
8. Auto Supply --------------------------------------------- P 200.00
9. Electrical/ Welding Shop and Iron Works ---------- P 200.00
10. Tire Supply ---------------------------------------------- P 200.00
11. Paint Supply --------------------------------------------- P 200.00
12. Radio / Electronic Repair Shop ----------------------- P 200.00
13. Internet / Computer Shop ------------------------------ P 200.00
14. Money Lending ----------------------------------------- P 200.00
15. Real Estate Lessor--------------------------------------- P 300.00
16. Clinic/s ---------------------------------------------------- P 200.00
17. Swine Raising/Poultry/Fishpond ---------------------- P 200.00
18. Water Refilling Station/ Delivery -------------------- P 200.00
19. Aggregate (sand and gravel only) Delivery --------- P 200.00
20. Hallow Blocks/Ceramic Products -------------------- P 200.00
21. Night Parking on Barangay Streets ------------------- P 20.00
22. Barber Shop, Beauty Saloon, Tailoring ------------- P 200.00
23. Hardware and Construction Supply ------------------- P 200.00
24. Pharmacy ------------------------------------------------ P 200.00
25. Hotel/Inn/Appartelle ----------------------------------- P 200.00
26. Educational Institution -------------------------------- P 500.00
27. Laundry Services -------------------------------------- P 200.00
28. Car Washing Services -------------------------------- P 200.00
29. Billiard Hall---One (1) Table ------------------------- P 200.00
(additional Php100 per additional table)
d). Barangay Certification for;
Garage for Vehicle(Private/PUJ/Taxi) --------------- P 300.00
e). Barangay Disputes;
(Complainant/s should be collected -------------------- P 300.00
Certification to File Action --------------------------- P 400.00
RATIONALE: To prevent the abuse of using Barangay courts
as collection agents.
f). Fees and Charges for the use of Barangay Properties or Services facilities:
a) Per square meter or fraction thereof per day ------------ P 10.00
b) Barangay Day Care Center per day---------------------- P 300.00
c) Monoblock chair each per day of fraction thereof---- P 3.00
d) Monoblock table each, per day of fraction thereof---- P 50.00
e) Tent/Parachute per day of fraction thereof-------------- P 100.00
f) Barangay Sound System (per day of use) --------------- P 500.00
g) Ladder (per day)--------------------------------------------- P 50.00
SECTION 5. ADMINISTRATION PROVISIONS.
a) Barangay Retailers Permit shall be in written application, with the business intented to operated and submit to the Punong Barangay before issuance of prescribed forms shall be filed in the office of the Punong Barangay for the permits. The application shall set forth; name, address of the place of the applicant, description of a business or trade or amusement, the place/site where the same is to be conducted, and such other pertinent information or data as may be required and authorized by this ordinance may be issued by the Punong Barangay in a prescribed form before the business, trade or occupation, the date of issue unless sooner revoked for cause.
b) All retailers in the Barangay shall keep record for their business transactions using such book, ledgers, invoices and other forms required by existing laws and rules on the operation of business.
c) Any false/fraud declaration of business to operate. Permits issued will be recommended for suspension or termination as required by this ordinance, shall be subjected to rules implemented by the permits and licensing division and shall be charged accordingly under the existing laws and provisions.
d) Retirements of Business, Trade or Occupation. Business, trade or occupation subject to tax pursuant to the provisions of this ordinance, shall upon termination thereof, submit a sworn statement of its gross sales or receipts for the current year and pay the taxes due thereon in accordance with the provision of this ordinance., the business permit should be surrendered as a consequence of the termination of the business.
e) Senior Citizens shall enjoy the exemption from the payment of Fees and Charges in issuance of Barangay Certifications and Clearances except in the application of Business Clearances, Garage for Vehicles (PUJ, Taxi and other PUVs) and filing of cases under Barangay Disputes.
f) Barangay properties shall be exclusively used within the territorial jurisdiction of the Barangay. Barangay properties shall never be allowed to be used outside of the Barangay in any manner except when it is for the official activities of the Barangay approved by the Sangguniang Barangay for such purpose.
g) Provided that for the items f-a-f, no fees shall be charged if the same is used for the purpose of wake for the members of the Barangay who met an untimely demise.
h) Barangay Roads and playground shall not be allowed to be used as parking space form 7:00 AM-7:00 PM pursuant to existing Barangay Ordinance.
SECTION 6. TIME OF PAYMENT - Unless otherwise provided for in this ordinance, all taxes, fees and charges shall be paid within the first twenty (20) days of January each year for business, trade and occupation engaged in for the first time shall pay for the taxes, fees and licenses required in the ordinance upon the commencement of the business, trade or occupation for the whole year. Business engaged for the first time shall pay on initial P 150.00 per year for each kind of business to operate.
SECTION 7. COLLECTION ON LOCAL REVENUES - All taxes, fees and charges herein shall be collected by the Barangay Treasurer. Official Receipts (OR) shall be issued for purposes of auditing rules and regulations.
SECTION 8. PENALTY PROVISION - Violations of ordinance, be penalized with a fine of FIVE HUNDRED PESOS ( P 500.00 ) or equivalent to suspension or recommendation for the cancellation of business permit to operate.
SECTION 9. EFFECTIVITY - This ordinance shall take effect upon review and approval of this ordinance.
I further certify that the above Tax Ordinance No. 001. Series of 2011 was enacted in accordance with the provisions of R.A. 7160, otherwise known as the Local Government Code of 1991.
As required by law, notices hereof have been posted at the Barangay designated boards (Bulletin) with the Barangay and public hearings thereon was made December 7, 2012 at Lower Quirino Hill Barangay, Baguio City Philippines.