LOCAL TAX CODE AND ITS AMENDMENTS

ORD. NO. TITLE AMENDMENTS

1377-A- Local Tax code of 1974
1974
894-92 Local Tax Code of Butuan City

897-92 Amending Chapter II - City Taxes:

Article E – Amusement Tax, Section 2E.01 – by adding another
paragraph “In case of theaters and cinemas…”;
Article F – Professional Tax, Section 2F.01; and
Article I – Tax on Business, Section 2I.01 – Imposition of Tax; a new
Section is added denominated as Section 2I.04 – “Newly Stated
Business” and another new Section is added denominated as Section
2I.05 –Tax Ceiling.

992-92 Chapter III Permits and regulatory fees, Article I - Traffic Citation
Ticket, Section 3I. 02

932-93 Chapter II – City Taxes, Article I- Tax on Business, Section 2I.03 –

Community Tax…… x x x letters © to Letter (h).

964-93 Chapter III – Permits and Regulatory Fees, Article I – Terminals fees 1007-94, 2210-99
and rentals, Section 3F.02, subsection a) terminal fee of P20.00 for
every bus departure and b) “increase in parking fees” from number 1
to 5.

969-93 Chapter III-Permits and Regulatory Fees, Article I. -Traffic Citation 992-92
Ticket, Section 3I.02: Graduated administrative fines for drivers of
public utilities for hire and for owners of private vehicles and Section
3I.04 – Driver’s license will be confiscated and surrendered by the
apprehending officer to the City Mayor’s Office within 24 hours

995-94 Ord. suspending the effectivity of the increase from 1.75% to 2% the Repealed by Ord.
rate of Tax on Real property classified as commercial, mining and 2818-2005
industrial for 1994 and the years thereafter as provided in Ord. 894-92
Chapter II, Section 2A. 02

999-94 Ordinance adjusting the implementation of the 1994

Assessment of Real Property in the City of Butuan, under SP
Ordinance No. 935-93 and SP Ord. 934-93 in the imposition and
collection of Real Property Tax under SP Ord. 894-92

1007-94 Chapter III - Permits and Regulatory Fees, Article F – Terminal Fees
and Rentals, Section 3F.02 (sub section A and B) as amended by 964-
93.

2210-99 Amending Ord. No. 964-93, Chapter III-Permits and Regulatory Fees,
Article F-Terminal Fees and Rentals, Section 3F.02 (Sub-sec. A and B)
“a] Terminal Fee

1. Buses/Baby Buses - P 25.00/departure

b] Parking Fee
1. Jeeps or jeepneys traveling
30 kms. & up [double tire] - P 11.00/parking
2. jeeps or jeepneys traveling
30 kms. & up - P 9.00/parking
3. Jeeps or jeepneys traveling
30 kms. & below - P 6.00/parking
 4. Jeeps or jeepneys traveling
10 kms. & below - P 3.00/parking
5. AC traveling within city limit - P 1.00/trip or parking
6. Cargo trucks for hire
6.1 6 wheelers - P 25.00/parking
6.2 10 wheelers - P 50.00/parking
7. jeep or jeepneys converted to
freight/cargo vehicles - P 7.50/parking

SECTION 2. RENTAL FEES. There is hereby provided a rate of

rental fees for the following:

2.1 Built-in Stalls:

2.1.1 Bus Terminal [BT] - P 2,200.00/mo./stall
2.1.2 Jeepney Terminal - P 3,000.00/mo./stall
2.1.3 Booth [BT] - P 3,000.00/mo./booth

2.2 Lessee-Built Stalls:

2.2.1 4m x 4m stall - P 990.00/mo./stall
2.2.2 5m x 2.5m stall - P 660.00/mo./stall

2.3 Comfort Room:

2.3.1 Urination - P 1.00/person
2.3.2 Bath/Shower - P 4.00/person
2.4 All Other Spaces Stalls - P 3.00/m/day

SECTION 3. RATE HIKE. The rates provided for herein shall be

increased by 10% every three (3) years hereafter without the need of
an amendatory measure.

2232-99 Amending Chapter II-City Taxes, Article I – Tax on Business, Section 2424-2003,
1. Section 2.I.01, letter (h) item no. 11 is hereby amended to read as
follows:
11) (a). Wholesalers, Retailers, and Dealers of Oil, Gasoline and
Other Petroleum Products…… and
11) (b) Producers, Manufacturers, Refiners of Oil, gasoline and other
petroleum products – 1% of the gross sales or receipts.
Section 2 and 3 – PURPOSES OF COLLECTION…..

2234-99 Chapter II – City Taxes - Article E – Amusement Tax, 2248-00, 2253-

Section 1. Definition of Terms; 00, 2774-2008;
Section 2. amending Section 2E.01 up to 2E.08: 3610-2010

A. For other amusement, entertainment and sports activities,

amusement tax will be imposed…..;

B. Amusement Tax and Fees on Cockpit:

B.1. Admission Fees – 30% of the gross sales
B.2. Derby Fess…..
B.3. Cockpit (Sultada) Fee..
Exemptions (BSP, GSP, PNRC)…..
C. Tax on Amusement Places, C-1 to C-18
D. Tax on Amusement Devices, D1-D7
E. All other business establishments selling admission tickets not
mentioned in the preceding sections – 30% of the gross.
F. Time of Payment
G. Administrative Provisions
H. Surcharge
I. Penalty
2239-2000 Amending Chapter IV-Service Fees - Article A - Secretary’s Fees, 3362-2008
particularly Section 4A.01 (increase in fees and charges and adding
few items)…
letters i. For computer printout data for taxes per page – P50.00;
j. For additional Services:
1. For Issuance of Local Code Clearance Certificate:
a For Passport – P50.00;
b. For Court Cases – P20.00;
c. For all other purposes – P20.00.

2246-2000 Chapter IV – Article C – Police Clearance Fees, Section 4C.01 –

Imposition of fees (increase in fees)

2248-2000 Amending Ordinance 2234-99, (Chapter II of Ord. 894-92), Article

E – Amusement Tax, Section 2.B.1 -Amusement Tax and Fees on
Cockpits: Exemptions: a. BSP, GSP, PNRC, Women’s Group & other
charitable socio-civic institutions, NGO’s (non-stock/non-profit) 5%;
other entities – 10%; Exemptions: VLMP PCL, SK, Liga

2252-2000 Amending Chapter IV – Article D – Health Certificate and Sanitary 2309-01; 3311-
Inspection Fee, particularly Section 4D.01: 2008
A.1) Health Certificate Fee
2. Medical Certificate Fee
3. Laboratory Fees
B. Sanitary Inspection Fee:
1. Occupancy Sanitary Permit Fee
2. Aircraft and watercraft companies
3. Financial institutions – banks, pawnshops, insurance…
4. Gasoline Stations
5. Private Hospitals
6. Medical, Dental, Animal Clinics
7. Sanitary Permit fee for cleaning of septic tanks
8. Exhumation/transfer of cadaver
9. Hotels, motels, apartels, pension house, drive inns
10. Learning institutions
11. Media Facilities – radio stations, TV…
12. Telegraph, teletypes, cable communications…
13. Telephone, electric and power companies
14. lending
15. all other business, industrial, commercial establishments not
mentioned
16. Manufacturers, producers, laboratories, privately owned
markets, shopping centers and warehouses
17. amusement places
18. importers, exporters, wholesalers.
19. Public eating places
20.Vulcanizing, welding, tailoring, dressmaking, barber shops
dancing, tutorial schools.. similar
21. machine shops
22. Funeral parlors
23. poultry or livestocks
24. poultry raisers for egg
25. hog raisers

2253-2000 Amending Ord. 2234-99, Section 2, Sub-section A.3 Basketball:

(Amusement Tax)

PBA 5% of the gross sales but not less than – P 10,000

MBA 5% of the gross sales but not less than – P 5,000
2260-2000 Chapter IV – Service Fees -Article E - Sanitary Permit fees
Section 4E.01 – Imposition of Fees. There shall be levied and
collected for every Sanitary Permit issued by the City Health an
annual fee of P25.00.

2261-2000 Chapter III - Permits and Regulatory Fees:

Article - D – Cart or Sledge Registration Fee, Section 3D.01:

a) Cart or Sledge: 1 - 2
b) Large cattle registration and transfer fee: 1 - 3
c) Registration of bicycle: 1 to 4
d) Registrations of tricycles and pedicabs: for private use and
business.
2267-2000 Chapter III - Permits and Regulatory Fees, Article J – Building 3707-2011
Regulations and Imposing Fees, Section 3J.05 to 3J.21

2269-2000 Chapter III – Permits and Regulatory Fees, Article A - Mayor’s 2480-2004; 2481-
Permit Fees on Business particularly: 2008

Section 3A.01, letter “d” – Rate of Permit Fee;

Section 3A.13. Penalty – Adm. Fine – P500.00;
non-display – P300.

2271-2000 Amending Chapter III – Permits and Regulatory Fees, 2277-2000

Section 1. Article B - Fees for Sealing and Licensing of Weights and Repealing Sec. 1
Measures:
Section 3B.01 – Imposition of Fees ……

Section 2. Article C – Permit for Gaffers, referees, and promoters.

a) Gaffers – P 300.00
b) Referees – P300.00
c) Bettakers & Promoters – P300.00
2272-2000 Amending Chapter III - Permits and Regulatory Fees, Article E-
Operation of Pedicabs:

“Section 3E.02. Imposition of Fees. (Annual Registration fee)

a) For Hire – P100.00
b) For private use – 50.00
c) Driver’s ID – 20.00”
Article G-Rental Fee for the Use of Municipal Waters, Tributaries or
Creeks as Log Pond, Section 36.01. An Annual Fee of P0.10
centavos/sq.m. of water space used and occupied by such person, asso.
Partnership, company or corp. as its logpond…”

2277-2000 Repealing Section 1 of SP Ordinance 2271-2000, Imposition of Fees

for Sealing and Licensing of Weights and Measures.

2278-2000 Repealing Section 1 of SP Ordinance 2272-2000, Imposition of Fees

for Operation of Pedicabs.

2279-2000 Amending Chapter IV – Article B-Local Registry Fees, Sections 2775-2005; 2815-
4B.01 up to Section 4B.06 ( NOTE: in actuality it’s only 4B.01 that 2005
is being amended)

2309-2001 Amending Ord. 2252-2000, Section 1 – letter A.1 (Health Cert.) by

defining the term FOOD OPERATORS AND HANDLERS and letter
B (sanitary inspection fees) specifically no. 19. (Chapter IV – Service
fees, Article D-Health Cert. and Sanitary Inspection Fees:

“19. the sanitary inspection fee for public eating places such as….,
 shall vary according to the number of employees hired, thus:

More than 50 employees – P 250.00

25 to 49 - 200.00
10 to 24 employees - 100.00
Less than 10 - 50.00.”

2424-2003 Further Amending Ordinance 2232-99 imposing tax on business of

manufacturing retailers of petroleum products (Chapter II – City
Taxes, Article I. Tax on Business):

“11. (a) Dealers or distributors of gasoline, diesel, or kerosene in the

City of Butuan are hereby taxed effective year 2003 which
will e maintained at 11% of 1% of gross receipts.

11. (b) That lube oils and accessories and services shall be governed
under Article 1, Section 2I.01 (H) (11) of SP Ord. 894-92.

Producers, manufacturers, and refineries of oil, gasoline and

other products – one percent (1%) of the gross receipts.”

2480-2004 Chapter III – Permit and Regulatory Fees, Article A – Mayor’s Permit
Fees on Business, Amending SP Ord. 2269-00, Section 1, sub-
paragraph A, number 3.

“3. All other businesses not mentioned herewith with a capital of

a) Less than P5,000.00………………

2481-2004 Further amending SP Ordinance No. 2269-00, (Chapter III – Permit

and Regulatory Fees, Article A – Mayor’s Permit Fees on Business

Section 1. “Section 1 sub paragraph A, number 3. All other businesses

not specifically mentioned……..;

Section 2. Section. 1. sub-paragraph A, Number 5. Penalty for

engaging in business without mayor’s Permit:
Administrative – P5,000.00;
Non-display of Mayor’s Permit – P 300.00”

2774-2005 Ord. amending SP Ord. 2234-99, Section 2 letter D- Tax on

Amusement Devices (d.1 to d.7)

2775-2005 Ordinance further amending Section. 4B.01 Sub Section b.1 Of SP

Ord. 894-92 as amended by Ord. 2279-00 by increasing the rate
thereof. And for other purpose. (Chapter IV-Service Fees, Article B-
Local Registry Fees)

b). marriage fees

1. Seminar on Family Planning - P 100.00

2815-2005 Amending SP Ord. 2279-2000 Section 1, by increasing the fees

thereof, Chapter IV-Service Fees, Article B – Local Registry Fees:

1. Local Registry Fees…..

2. Registration of Documents and for Certified True copies of
Documents on file in the Civil Registry….
3. Permit for Cadaver Disposition….
4. Other Services rendered by the Local Civil Registry….

2818-2005 Repealing SP Ord. 995-94, suspending the effectivity of 1.75% to 2%

 rate of Tax on Real Property.

3311-2008 Amending Section 1 of SP Ord. 2252-2000, (Chapter IV-Service Fees

-Article D. Health Cert and Sanitary Inspection Fees of SP Ord. 894-
92):

Sec. 1. Medical Certificate (to be issued by the

City Health Office) . . . . . . . . . . . . . P100.00
Health Certificate . . . . . . . . . . . . . . . . . . . . 50.00
Internal Examination (weekly examination for
Entertainers, GROs, etc.) . . . . . . . . . . . . . . . 100.00
Laboratory Examinations for Food Handlers:
Sputum . . . . . . . . . . 50.00
Stool Examination . . . . . . . 50.00
Urinalysis . . . . . . . . . . . . . . .50.00

Sec. 2. A new provision is added under Sec. 1.

2.1 Certification Fee:
2.1.1 To purchase chemicals for embalming
purposes/Funeral Homes . .100.00
2.1.2 To export processed products . . . 100.00
2.1.3 Excavation Permit-Septic Tank . . . 500.00
2.1.4 Transport Permit – for foodstuff
transported to any port of destination (Marine
Products/Lechon) . . . . . . . . . . . . . 100.00

3362-2008 amending portion of SP ordinance No. 2239-2000 (Chapter IV-Service

Fees - Article A - Secretary’s fees)

Sec. 1. Section 1, paragraphs F and H are hereby amended to read as

follows:

“ F. Where the copy to be furnished is in

printed form in whole or in part - P 50.00/document

H. For certification of photo/machine copy - P 50.00/document”

Sec. 2. For additional services with corresponding fees, to wit:

“K. Annotation on the Tax Declaration of
any of the following: - P 50.00/document
1. Levy
2. Attachment
3. Writ of Execution
4. Adverse Claim
5. Lis Pendens
6. Sheriff’s Certificate of Sale
7. Sheriff’s Certification of Redemption

L. For annotation on the Tax Declaration of Bail Bond,

Surety, Mortgage, the following fees will be collected:
More than Not exceeding Fee
P 00.00 P 20,000.00 P 50.00
P 20,000.00 P 50,000.00 P 100.00
P 50,000.00 P 150,000.00 P 150.00
Above P150,000.00 P 200.00
 M. For annotation on the Tax Declaration, the release of bond
or mortgage, the following fee will be collected:
Value of Consideration
More than Not exceeding Fee
P 00.00 P 20,000.00 P 50.00
P 20,000.00 P 50,000.00 P 100.00
P 50,000.00 P 150,000.00 P 150.00
Above P150,000.00 P 200.00

N. Research Fee – for services rendered in attending to

request for reference of researches or any records or
documents on file in the Assessor’s Office, there shall be
collected per document or record - P 50.00

for reference or researches or any records or documents on

file in the Ass

documen

document or record
P 5
O. Verification (Map) Fee P 50.00

3610-2010 AN ORDINANCE AMENDING SUB-PARAGRAPH B.1,

PARAGRAPH B OF SECTION 2 OF SP ORDINANCE NO. 2234-
1999, AND FOR OTHER PURPOSES.
“Section 2. Chapter II, Article E

B. AMUSEMENT TAX AND FEES ON COCKPIT:

B.1 Admission Fees - 10% of the Gross Sales”

3927-2012 AN ORDINANCE AMENDING SECTION 2 OF SP ORDINANCE

NO. 2239-2000, AS AMENDED BY SP ORDINANCE NO. 3362-
2008, AND FOR OTHER PURPOSES. (SECRETARY’S FEES)

SECTION 1. Section 2 of SP Ordinance No. 2239-2000,

entitled, “AN ORDINANCE AMENDING CHAPTER IV, ARTICLE
A – SECRETARY’S FEES, PARTICULARLY SECTION 4A.01 OF
SP ORDINANCE 894-92, AND FOR OTHER PURPOSES”, as
 amended by SP Ordinance No. 3362-2008, is hereby amended to read
as follows:

“SECTION 2. For additional services with corresponding fees,

to wit:

O. Verification Fee for Map, per Barangay (Revised) - P 50.00

P. Inspection Fee for cancellation of Buildings

and Machineries, per document - 100.00

Q. Property Trace/History, per document - 100.00”

4178-2013 AN ORDINANCE AMENDING SECTION 3A.02, CHAPTER III –

PERMIT AND REGULATORY FEES Article A. – Mayor’s Permit
Fees on Business, LETTER b) OF SP ORDINANCE NO. 894-92,
ENTITLED “AN ORDINANCE CODIFYING THE REVENUE
ORDINANCES OF THE CITY OF BUTUAN, AND FOR OTHER
PURPOSES.

SECTION 1. Section 3A.02, letter (b) of SP Ordinance No.

894-92 is hereby amended, to read as follows:

“b. Where a tax for the year is paid quarterly

upon the option of the taxpayer, payment of the tax for
each quarter shall be made within the first twenty (20)
days of the quarter for which the payment is made,
except for the first quarter which shall be made
every April 30.”

4938-2016 AN ORDINANCE AMENDING SP ORDINANCE NO. 2210-1999,

BY REPEALING SECTION 1, letter (b) (5) ON THE IMPOSITION
OF A PARKING FEE OF ONE PESO (PhP1.00) PER TRIP OR
PARKING OF ACs (AUTO CALESAS) TRAVELING WITHIN THE
CITY’S LIMITS, AND FOR OTHER PURPOSES.

5106-2016 AN ORDINANCE REVISING ARTICLE F, CHAPTER IV OF SP

ORDINANCE NO. 894-1992 ENTITLED, “AN ORDINANCE
CODIFYING THE REVENUE ORDINANCES OF THE CITY OF
BUTUAN AND FOR OTHER PURPOSES”
CHAPTER IV – SERVICES FEES

xxx xxx xxx

“ARTICLE F – SERVICE CHARGE FOR ENVIRONMENTAL

FEES

SEC. 4F.01. Definition of Terms. When used in this article, the term:

Environmental Fees - are fees to be imposed to residents/stakeholders

of the locality for the protection and maintenance of the cleanliness,
sanitation, aesthetics of the environment/ecosystem in a particular
community consistent with the “Polluters Pay” principle.

SEC. 4F.02. Imposition of Fees - The City of Butuan shall collect the
following annual fees and charges, among others for the payment of
environmental fees in accordance with the following schedule:

xxxxxx