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PERMIT AND REGULATORY FEES
  • Permit Fee for Cockpits Owners/ Operators/ Licenses/ Promoters and Cockpit Personnel
  • Special Permit Fee for Cockfighting
  • Permit Fee for Excavation
  • Fee for Sealing and Licensing of Weights and Measures
  • Permit Fee for Agricultural Machinery and other Heavy Equipment
  • Permit Fee on Tricycle Operation and other Motor for Hire (Habal-Habal).
  • Building Permit
  • Zoning/Locational Clearance and Related Fees

SERVICE FEES
  • Secretary's Fees
  • Local Civil Registry Fees
  • Police Clearance Fees
  • Sanitary Inspection Fees
  • Service Fees for Health Examination
  • Dog Vaccination Fees

MUNICIPAL CHARGES
  • Fishery Rentals, Fees and Charges
  • Rentals of Personal and Real Properties Owned by the Municipality
  • Service Charge for Garbage Collection
  • Cemetery Charges
  • Slaughter and Corral Fees
please scroll down for detailed information of permits and charges...





PERMIT AND REGULATORY FEES

A. Permit Fee for Cockpits Owners/ Operators/ Licensees/ Promoters and Cockpit Personnel

    There shall be collected the following Mayor’s permit Fees from cockpit operators/ owners/ licensees and cockpit personnel:

From the owner/operator/licensees of the cockpit:
  • Application filing fee  -  500.00
  • Annual cockpit permit fee  -  2,000.00

From cockpit personnel:
  • Promoters/Hosts  -  500.00
  • Pit Manager  -  300.00
  • Referee  -  200.00
  • Bet Taker “Kristo/Liamador”  -  200.00
  • Bet Manager “Maciador/Kasador”  -  200.00
  • Gaffer “Mananari”  -  200.00
  • Cashier  -  200.00
  • Derby (Matchmaker)  -  200.00
Time and Manner of Payment

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

b. The annual cockpit permit fee is payable upon application for a permit before a cockpit shall be allowed to operate and within the first twenty days of January of each year in case of renewal thereof.

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




B. Special Permit Fee for Cockfighting

There shall be collected the following fees per day for cockfighting:
  • Special Cockfights (Pintakasi)   -   1,000.00

Special Derby Assessment from Promoters of
  • Two-Cock Derby   -   1,000.00
  • Three-Cock Derby -   1,500.00
  • Four-Cock Derby  -   2,000.00
  • Five-Cock Derby   -   3,000.00
Ordinary Cockfight
  • per cockfight (sultada) ordinary   -   5.00
  • per cockfight (sultada) derby   -    10.00
Exclusions

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

Time and Manner of Payment

    The fees herein imposed shall be payable to the Municipal Treasurer before the special cockfights and derbies can be lawfully held.




C. Permit Fee for Excavation

    There shall be imposed the following fees on every person who shall make or cause to be made any excavation on public or private streets within the municipality.

For crossing streets with concrete pavement:
  • For crossing concrete pavement (minimum area 2.00x.600m., 12sq.m.)  -  100.00
  • In excess of 12.00 sq.m.   -    20.00/sq.m.
  • For crossing across base of streets with concrete pavement, per linear meter (boring method)   -   100.00/linear
For crossing streets with asphalt pavement:
  • Minimum Fee   -   100.00
  • Additional fee for each linear meter crossing the streets (minimum width of excavation, 0.80.m.)   -   50.00/linear mtr
For crossing the streets with gravel pavement:
  • Minimum Fee   -   100.00
  • Additional fee for each linear meter crossing the streets (minimum width of excavation, 0.3 meters)   -   50.00/linear mtr
  • For crossing existing curbs and gutters resulting in the damage   -   100.00
  • Additional fee for every day delay in excess of excavation period provided in the Mayor’s Permit   -   100.00
Time and Manner of Payment

    The fee imposed herein shall be paid to the Municipal Treasurer by every person who shall make any excavation or cause any excavation to be made upon application for Mayor’s permit, but in all cases, prior to the excavation.

    A cash deposit in an amount equal to the amount assessed for the restoration shall be deposited with the Municipal Treasurer at the same time the permit is paid. The cash deposit shall be forfeited in favor of the Municipal Government in case the restoration to its original form of the street excavated is not made within five (5) days after the purpose of the excavation is accomplished.




D. Fee for Sealing and Licensing of Weights and Measures


    Any person before using instruments of weights and measures within this municipality shall first have them sealed and licensed and pay therefore to the Municipal Treasurer the following fees:

For sealing linear metric measures:
  • Not over one (1) meter   -   20.00
  • Measure over one (1) meter   -   25.00
For sealing metric measures of capacity:
  • Not over ten (10) liters   -   20.00
  • Over ten (10) liters   -   25.00
For sealing metric instruments of weights:
  • With capacity of not more than 30 kg.   -   60.00
  • With capacity of more than 30 kg. but not more than 300 kg   -   150.00
  • With capacity of more than 300 kg. but not more than 3,000 kg   -   200.00
  • With capacity of more than 3,000 kg   -   500.00
For sealing apothecary balances of precision   -   50.00

For sealing scale or balance with complete set of weights:

    For each scale or balances or other balances with complete set of weights for use therewith, for each extra weight

    For each and every re-testing and re-sealing of weights and measures instruments including gasoline pumps outside the office upon request of the owner or operator, an additional service charge of One Hundred Pesos (Php100.00) for each instrument shall be collected.

Payment of Fees and Surcharge

    The fees herein imposed shall be paid and collected by the Municipal Treasurer when the weights or measures instruments are sealed, before their use and thereafter, on or before the anniversary date thereof.

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

Place of Payment

    The fees herein levied shall be paid in the municipality where the business is conducted by persons conducting their business therein. A peddler or itinerant vendor using only one (1) instrument of weight or measures shall pay the fee in the municipality where he maintains his residence.

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

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




E. Permit Fee for Agricultural Machinery and other Heavy Equipment


    There shall be collected an annual permit fee at the following rates for every agricultural machinery or heavy equipment from non-resident operators of said machinery, or equipment renting out said machinery equipment in this municipality.


Names of Agricultural Machinery
and Other Heavy Equipments

Fees

Hand Tractors
Php     350.00 
Light Tractors
Php     350.00
Heavy Tractors
Php  1,500.00
Bulldozer
Php  1,500.00
Forklift
Php  1,500.00
Heavy Graders
Php  1,500.00
Light Graders
Php  1,000.00
Machinery Threshers
Php     200.00
Manual Threshers
Php     100.00
Cargo Truck
Php  5,000.00
Dump Truck
Php  1,500.00
Road Rollers
Php  1,500.00
Pay Loader
Php  1,500.00
Prime Movers/ Flatbeds
Php  2,000.00
Backhoe
Php  1,000.00
Rock Crusher
Php  1,000.00
Batching Plant
Php     200.00
Transmit/ Mixer Truck
Php  1,000.00
Crane
Php     200.00
Elf Php  1,000.00
Six Wheelers
Php  3,000.00 
Ten Wheelers
Php  5,000.00
Other agricultural machinery or heavy equipment
not enumerated above
Php  2,000.00


Time and Manner of Payment

    The fee imposed herein shall be pro-rated taking into account the period or duration subject equipment or machineries is on operation be payable prior to the need of the equipment upon application for a Mayor’s Permit.





F. Permit Fees on Tricycle Operation and other Motor for Hire (Habal-Habal)

    There shall be collected an annual franchise fee in the amount of Five Hundred Pesos (Php500.00) payable on or before January 20 of year for the operation of each tricycle-for-hire.

Filling Fee
Php 200.00
Supervision Fee
Php 100.00
Legal Research Fee (LRF)
Php   25.00
Mayor's Permit
Php 100.00
Sticker
Php   25.00
Police Clearance
Php   50.00
Total
Php 500.00

Other fees on tricycle operations:

Filing Fee

For the first two (2) units Php 25.00
For each additional unit
Php 10.00
Fare adjustment fee for fare increasePhp 15.00
Filing fee for amendment of MTOP
Php 25.00
Total
Php 75.00

Other single motor for hire (Habal-Habal)

Filing Fee Php 200.00
Mayor's Permit
Php 100.00
Police Clearance
Php   50.00
Sticker
Php   25.00
Total
Php 375.00

Time of Payment

    The annual franchise fee shall be paid to the Municipal Treasurer upon application for an MTOP or renewal thereof.

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

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




G. Building Permit

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

BUILDING

Residence Building below Php 150,000.00   -   2.00/sq.m.
                                     above Php 150,000.00   -   3.50/sq.m.

Commercial Building 7.50/sq.m.

SANITARY (Toilet Fixtures/plumbing)   -   20.00/unit
                               Others: Septic Vault   -   20.00/unit
                                                          Sink   -   20.00/unit

ELECTRICAL (switches, conc., light outlets)   -   0.80/piece
                                                      Range outlets   -   2.00/piece
                                                           Ref. outlets   -   3.00/piece

MECHANICAL   -   60.00/PIECE

LAND USE & ZONING (minimum)   -   30.00

LINE & GRADE

Front - 20.00 first 10 m.
            1.00 in excess
Sides - 1.00/in.m.

FENCING

First 10 meters   -   20.00
Excess of 10 meters   -   1.00/L.M.

Time and Payment

    The fees specified under this article shall be paid to the Municipal Treasurer upon application for a building permit from the Municipal Building Official.




H. Zoning/ Locational Clearance and Related Fees


    There shall be collected Zonal/ Locational Clearance fees at rates fixed by and in accordance with the applicable rules and regulations prescribed by the Housing and Land Use Regulatory Board (HLURB).

These shall include permit/ clearance fees for:
  • Zoning/ Locational Clearance
  • Permits for subdivision and condominium projects/ activities under PD 957
  • Projects under BP 220
  • Approval of industrial subdivisions
  • Approval of commercial subdivisions
  • Approval of farm lot subdivisions
  • Approval of memorial park/ cemetery projects
  • Registration of dealers/ brokers/ salesmen
Time of Payment

The fees in this Article shall be paid to the Municipal Treasurer before the clearance in issued.

SERVICE FEES

A. Secretary’s Fees

    There shall be collected the following fees from every person requesting for copies of official records and documents from the offices of this municipality.

For every page or transaction thereof
typewritten (not including the certificate and notation)   -   20.00

For each certificate or correctness (with seal of office)
written on the copy or attached thereto   -   50.00

For certifying the official act of the Municipal Judge
or other judicial certificate with seal   -   100.00

For certified copies of any papers, records,
decrees, judgment or entry of which any person
is entitled to demand and receive a copy
(in connection with judicial proceedings) for each page   -   50.00

Photocopy or any other copy produced by copying
machine per page
Long Size            2.00
Short Size           1.50
Exemption

    The fees imposed in his article shall not be collected for copies furnished to other offices and branches of the government for official business, except for those copies required by the Court at the request of the litigant, in which case, charges shall be in accordance with the above0-mentioned schedule.

Time and Manner of Payment

    The fees shall be paid to the Municipal Treasurer at the time request, written or otherwise, for the issuance of a copy of any municipal record or document is made.




B. Local Civil Registry Fees

    There shall be collected for services rendered by the Municipal Local Civil Registrar of this municipality the following fees:

Marriage Fees
  • Application for marriage license   -   150.00
  • Marriage License Fee   -   50.00
  • Marriage Solemnization Fee   -   200.00
  • Pre-marriage counseling   -   100.00
For Registration of the following:
  • Legitimation   -   100.00
  • Adoption (Local)   -   100.00
  • Annulment of Marriage   -   1,000.00
  • Divorce/ Legal Separation   -   1,000.00
  • Naturalization   -   1,000.00
  • Change of Name   -   3,000.00
  • Change of Entry   -   1,000.00
  • Registration of Death   -   15.00
  • Late Registration of Death   -   20.00
  • Other Legal Documents for Record Purposes   -   100.00
For certified copies of any document in the register:

(Birth, Marriage, Death)   -   50.00

Burial Fees:
  • Burial Permit Fee   -   50.00
  • Transportation of cadaver   -   50.00
  • Fee for exhumation of cadaver   -   100.00
  • Fee for removal or cadaver   -   50.00
Exemptions

The fee imposed in this Article shall not be collected in the following cases:

a.  Issuance of certified copies of documents for official use at the request of a competent court or other government agency, except those copies required by courts at the request of litigants, in which case the fee should be collected.

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

c.   Burial permit of a pauper, per recommendation of the Municipal Mayor.
Time of Payment

    The fees shall be paid to the Municipal Treasurer before registration or issuance of the permit license or certified copy of local registry records or documents.

Administrative Provision

    A marriage license shall not be issued unless a certification is issued by then Family Planning Coordinating Council that the applicants have undergone lectures on family planning.





C. Police Clearance Fee

    There shall be paid for each police clearances certificate obtained from the Station Commander of the Philippine National Police of this municipality the following fees:
  • for employment, scholarship, study grant,
  • and other purposes not hereunder specified   -   75.00
  • For change of name   -   100.00
  • For application for Filipino Citizenship   -   200.00
  • For passport or visa application   -   100.00
  • For firearms permit application   -   200.00
  • For People’s Law Enforcement Board (PLEB) clearance   -   100.00
  • Police blotter fee –certification   -   50.00
Time of Payment

    The service fee provided under this Article shall be paid to the Municipal Treasurer upon application for police clearance certificate.




D. Sanitary Inspection Fee

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

For house rent   -   500.00/unit

For each business, industrial, or agricultural establishment
  • With an area of 25 sq.m. Or more but less than 50 sq.m.   -   100.00
  • With an area of 50 sq.m. Or more but less than 100sq.m.   -   150.00
  • With an area of 100 sq.m. Or more but less than 200 sq.m.   -   200.00
  • With an area of 200 sq.m. Or more but less than 500 sq.m.   -   250.00
  • With an area of 500 sq.m. Or more but less than 1000 sq.m.   -   300.00
  • With an area of 1,000 sq.m. Or more   -   500.00
Time of Payment

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




E. Service Fees for Health Examination

    There shall be collected a fee of Fifty Pesos (Php 50.00) from any person who is given a physical examination by the Municipal Health Officer or his duly representatives, as required by existing ordinances.

    A fee of Twenty Five Pesos (Php 25.00) shall be collected for each additional copy of subsequent issuance of a copy of the initial medical certificate issued by the Municipal Health Officer.

Time of Payment


    The fee shall be paid to the Municipal treasurer before the physical examination is made and the medical certificate is issued.




F. Dog Vaccination Fee

    There shall be collected/ imposed from every owner of the dog a vaccination fee of Fifty pesos (Php 50.00) for every dog vaccinated within the territorial jurisdiction of this municipality.

Time of Payment

    The fee shall be paid to the Municipal Treasurer prior to the vaccination of the dog in close coordination with the Municipal Agricultural Office and the Office of the Provincial Veterinarian.

MUNICIPAL CHARGES

A. Fishery Rentals, Fees and Charges

    There shall be collected license fees for the grant of exclusive fishery rights to erect fish corrals, operate fishponds or oyster, mussel or aquatic beds, or take or catch “bangus” fry or “kawag-kawag” or fry of other species of fish for propagation, if there are no interested bidders in the public auction.




B. Rentals of Personal and Real Properties Owned by the Municipality

    The following rates of rental fees for the use of real and personal properties of this municipality shall be collected:
Land only (per square meter)
Located in commercial/ industrial area   -   7.00/sq.m./day
Located in residential area   -   5.00/sq.m./day
Others
Building (per sq.m. Of floor area):
Located in commercial/ industrial area   -   15.00/sq.m./day
Located in residential area   -   15.00/sq.m./day
Others   -  15.00/sq.m./day

Other properties

Gym
Daytime   -   250.00
Night time   -   400.00
Practice:
Day   -   50.00
Night   -   100.00
Farmers Training Center
Day   -  250.00
Night   -   300.00
Rental of Government Vehicles and Equipment
Tractors   -   3,000.00/ha 9ready for planting)
Grader   -   3,000.00/day
Road Roller   -   1,500.00/day
Bar Cutter   -   500.00/day
Projector   -   200.00/day
Chair   -   2.00/day
Table   -   5.00/day
Time of Payment

    The fees imposed herein shall be paid to the Municipal Treasurer or his duly authorized representatives, before the use or occupancy of the property.

Exemption


    Government entities are exempted from this Article provided that any damage done during the use of the property will be replaced (for chairs and tables only).




C. Service Charge for Garbage Collection


    There shall be collected from every owner or operator of a business establishment an annual garbage fee in accordance with the following schedule:

Manufacturers, Millers, Assemblers, Processors and Similar Business
Not more than 1-- sq.m.   -   360.00
More than 100 sq.m.   -   360.00
Hotels, Apartments, Motels and Lodging Houses
Not more than 100 sq.m.   -   360.00
More than 100 sq.m.   -   360.00
Restaurants, Day and Night Clubs, Cafes, and Eateries
Not more than 50 sq.m.   -   360.00
More than 50 sq.m.   -   360.00
Hospitals, Clinics, Laboratories and similar businesses
Not more than 10 sq.m.   -   360.00
More than 10 sq.m.   -   360.00
Movie houses and Retailers
Not more than 10 sq.m.   -   360.00
More than 10 sq.m.   -   360.00
Other business not mentioned above
Not more than 10 sq.m.   -   360.00
More than 10 sq.m.   -   360.00
Residential   -  300.00

Time of Payment

    The fees prescribed in this Article shall be paid to the Municipal Treasurer on or before the tenth (10th) day of every month or the authorized representatives who shall collect the said fee from the establishment.




D. Cemetery Charges

There shall be collected the following rental fees for the rental of Municipal Cemetery lots:

Fee for Lease period

Burial Lot Fee
Old Cemetery   -   250.00
New Cemetery    -   600.00
For every additional layer thereof   -   300.00

Time of Payment

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

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





E. Slaughter and Corral Fees

    Before any animal is slaughtered for public consumption, a permit fee therefor shall be secured from the Municipal Veterinarian or his duly authorized representatives who will determine whether the animals is fit for human consumption, thru the Municipal Treasurer upon payment of the corresponding fee, as follows:

Per Head

Large Cattle   -   10.00
Hogs   -   10.00
Goat/Sheep   -   10.00
all others   -   10.00
Slaughter Fee

    The fee shall be paid to cover the cost of serve in the slaughter of animals at the municipal slaughterhouse, in accordance with the following rates:
Large Cattle   -   15.00
Hogs   -   15.00
Goat/Sheep   -   15.00
All others   -   15.00
Corral Fee

Per head, per day or fraction thereof:
Large Cattle   -  15.00
Hogs   -   15.00
Goat/Sheep   -   15.00
All others   -   15.00
Time of Payment

    Permit Fee. The fee shall be paid to the Municipal Treasurer upon application for a permit to slaughter with the Municipal Veterinarian.

    Slaughter Fee. The fee shall be paid to the Municipal Treasurer or his authorized representatives before the slaughtered animals is removed from the public slaughterhouse, or before the slaughtering of the animal if it takes place elsewhere outside the public slaughterhouse.

    Corral Fee. The fee shall be paid to the Municipal Treasurer before the animal is kept in the city corral or any place designated as such. If the animals is kept in the coral beyond the period for, the fees due on the unpaid period shall first be paid before the same animals is released from the corral.

***The aforementioned provisions are as per provided under the Revised Local Revenue Code of the Municipality of Calamba, Province of Misamis Occidental duly approved by the Sangguniang Bayan of this municipality on November 26, 2002.



Application for Mayor’s Permit on Business


    There shall be collected an annual fee for the issuance of a Mayor’s Permit to operate a business, pursue an occupation or calling, or undertaken an activity within the municipality of Calamba.

Time and Manner of Payment

    The fee for the issuance of a Mayor’s Permit shall be paid to the Municipal Treasure upon application before any business or undertaking can be lawfully begun or pursued and within the first twenty (20) days of January of each year in case of renewal thereof.

ADMINISTRATIVE PROVISIONS:

Supervision and Control over Establishments and Places


    The Municipal Mayor shall supervise and regulate all establishments and places subject to the payment of the permit fee. He shall prescribe rules and regulations as to the mode or manner on which they shall be conducted in so far as may be necessary to maintain peaceful, healthy, and sanitary conditions in the municipality.

Application for Mayor’s Permit on Business

    An application for Mayor’s Permit shall be filed with the Office of the Municipal Mayor. The form for the purpose shall be issued by the same office and shall set forth the request information including the name and residence of the applicant, the description of business or undertaking that is to be conducted, and such other data or information as may be required:

    1. For a newly-started business
  • a. Location sketch of the new business
  • b. Paid-up capital of the business as shown in the Article of incorporation, if a corporation of partnership, or a sworn statement of the capital invested by the owner or operator, if sole proprietorship
  • c. A certificate attesting to the tax exemption if the business is tax exempt
  • d. Certification from the office in charge of zoning that the location of the new business is in accordance with zoning regulations
  • e. Tax clearances showing that the operator has paid all tax obligations in the municipality
  • f. Barangay Clearance
  • g. Three (3) passport size pictures of the owner or operator or in cases of a partnership or corporation the picture of the senior or managing partners and that of the President or General Manager
  • i. Health certification for all food handlers, and those required under Chapter IV, Art. D. of this Revenue Code

    2. For renewal of existing business permits
  • a. Previous year’s Mayor’s permit
  • b. Four (4) copies of the annual or quarterly tax payments
  • c. Four (4) copies of all receipts showing payment of all regulatory fees as provided for in this Code
  • d. Certificate of tax exemption form local taxes of fees, if exempt

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

    Any false statement deliberately made by the applicant shall constitute sufficient gourd for denying or revoking the permit issued by the Mayor, and the applicant or licensee may be prosecuted in accordance with the penalties provided in this Article.

    A Mayor’s Permit shall be refused to (1) any person who previously violated any ordinance or regulation governing permits granted; (2) whose business establishment or undertaking does not conform with zoning regulations, and safety, health and other requirements of the municipality; (3) who has unsettled tax obligation, debt or other liability to the government; (4) who is disqualified under any provision of law or ordinance to establish or operate the business applied for.

    Likewise, a Mayor’s permit shall be denied to any person or applicant for a business who declares an amount of gross sales or receipts that are manifestly below industry standards or the Presumptive Income Level of gross sales or receipts as established in the municipality for the same or a closely similar type of activity or business.

Issuance of Permit; Contents of Permit

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

    The Mayor’s Permit shall be issued by the Municipal Mayor upon presentation of the receipt for the payment of the Mayor’s Permit and the official receipt issued by the Municipal Treasurer for the payment of the business tax.

***The aforementioned provisions are as per provided under the Revised Local Revenue Code of the Municipality of Calamba, Province of Misamis Occidental duly approved by the Sangguniang Bayan of this municipality on November 26, 2002.


Real Property Tax Administration

    The Local Government Unit of Calamba, Misamis Occidental may enforce the collection of the basic real property tax or any other tax levied under this title by civil action in any court of competent jurisdiction. The civil action shall be filed by the Local Treasurer within the period prescribed in Section 270 of the Code.
 
PROCEDURES:

1.  All real property, whether taxable or exempt, shall appraised at the current and fair market value prevailing in the locality where the property is situated.

2.  Real property tax either commercial, residential or agricultural shall be listed, valued and assessed in the name of the owner  or administrator, or anyone having legal interest in the said property.

3.  The real property tax for any year shall accrue or collected on the first (1) day of January and from that date it shall constitute a lien on the property which shall be superior to any other lien, mortgage, or encumbrance of any kind whatsoever , and shall be extinguished only upon payment of the delinquent tax.

4.  The payment of the real property tax shall be paid either by monthly, quarterly or yearly.

5.  The owner of the real property or the person having legal interest therein may pay the basic real property tax and the additional tax for Special Education Fund (SEF) due thereon without interest in four (4)  equal installments: the first installment to be due and payable on or before the thirty-first (31st) of March; the second installment, on or before the thirtieth (30th) of June; the third installment , on or before thirtieth (30th) of September; and the last installment on or before the thirty-first (31st) of December .  

6.  If the basic real property tax and the additional tax accruing to the SEF are paid in advance in accordance with the prescribed schedule of payment as provided under Section 250, the sanggunian concerned may grant a discount not exceeding twenty percent (20%) of the annual tax due.

7.  The collection of the real property tax with or without interest thereon and related expenses shall be the responsibility of the Municipal Treasurer or his /her duly authorized representative.

8.  The taxpayer shall present his/her receipt on previous payment of real property tax.

9.  In case of failure to pay the previous real property tax or upon the expiration of the periods or when due, as the case may be, shall subject the taxpayer to the payment of interest at the rate of two percent (2%) per month on the paid amount or a fraction thereof, until the delinquent tax shall have been fully paid.

10. After the payment of the said  tax  the  Municipal Treasurer or his /her duly authorized representative shall issue an official receipt of the payment.

11. For every payment made on account of taxes and penalties on real property, a receipt shall be issued.  A taxpayer should be careful to see that the receipt issued to him correctly states the following:
a. The name of the payor
b. The amount he paid whether in full or installment bases
c. Name of declared owner
d. Location of the said property
e. Tax declaration number
f.  Assessed value
g. The penalty or interest of payment
h. and others
12.  After the payment and issuance of receipt the Municipal Treasurer or his /her duly authorized representative shall issue a certification for tax clearance to the taxpayer as proof of payment.

13.  The Municipal Treasurer or his/her duly authorized representative  shall post the said payment in Real Property Tax Register.
 
NOTICE OF DELINQUENCY IN THE PAYMENT OF THE REAL PROPERTY TAX

1.   When the real property tax becomes delinquent or after the issuance of the final notice of delinquency, the Municipal Treasurer shall immediately cause a notice of the delinquency to be posted at the main entrance of the municipal hall and in a publicly accessible and conspicuous place; or the Municipal Treasurer shall send a final notice of delinquency to the taxpayer.  The notice of delinquency shall also be published once a week for two (2) consecutive weeks, in a newspaper of general circulation in the province , city or municipal.

2.   The notice, publication and announcement by crier shall state the amount of the taxes , penalties and cost of sale, the date, hour and place place of sale, the name of the taxpayer against whom the tax was assessed; and the kind or nature of property and, if land, its approximate areas, lot number, and location stating the street and block number, district or, municipality and the province or city where the property to be sold is situated.    
Note: The aforementioned provision as per provided under a Guide to the Local Government Code of 1991...........

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