Friday, November 16, 2007

Section 3D.01 Quarry Resources

Article D. Tax on Sand, Gravel and other Quarry Resources

Section 3D.01 Imposition of Tax - There is hereby imposed a tax of ten percent ( 10% ) of the fair market value in this city per cubic meter of ordinary sand, gravel, stones, earth, pebbles, boulders, and other quarry resources such as but not limited to, marl, marble, granite, volcanic cinders, basalt, tuff and rock phosphate extracted from the public lands or from the beds of rivers, streams, creeks, and other public waters within the territorial jurisdiction of this city.

Section 3D.02 Committee on Quarry Resources Valuation - There is hereby created a permanent “Committee on Quarry Resources Valuation” that shall conduct the necessary study and recommend to the Sangguniang Panlungsod the prevailing “fair market value” in this city per cubic meter of sand, gravel and other quarry resources mentioned in the preceding Section. This committee shall be composed of the following.

Chairman City Treasurer
City Engineer;
City Assessor;
City Planning and Development Coordinator;
Ways & Means Comm. Chairman of the Sangguniang Panlungsod
Environment Comm. Chairman of the Sangguniang Panlungsod
One (1) representative from SP accredited NGO; or
Representative from the Association of Dealers in Quarry
Resources or Operators of Quarries

Section 3D.03 Exemptions - Government agencies or offices which have been granted a permit to extract the above mentioned materials for the purpose of constructing or building government projects in this city shall be exempted from the payment of the tax herein prescribed

Section 3D.04 Time and Place of Payment - The tax imposed herein shall be due and payable to the City Treasurer or his duly authorized representative before the extraction of the sand, gravel and other quarry resources is commenced.

Section 3D.05 Surcharge for Late Payment - Failure to pay the tax imposed in this Article within the time required shall subject the taxpayer to a surcharge of “twenty-five percent” (25%) of the original amount of tax due, such surcharge to be paid at the same time and in the same manner as original tax due.

Section 3D.06 Interest Unpaid Tax - In addition to the surcharge imposed in the preceding Section, there shall be imposed an interest of “two percent (2%) per month” upon the unpaid amount from the due date until the tax is fully paid. Provided, that the total interest on the unpaid amount or portion thereof shall not exceed thirty-six (36) months.

Section 3D.07 Sharing of Proceeds - The proceeds of the tax collected under this Article shall be distributed as follows:

City of Olongapo - - - - - - - - - - - - - - - - - - - - - Sixty Percent (60%)
Barangay (where the sand gravel and
other quarry resources are extracted,
taken or removed) - - - - - - - - - - - - - - - - - - - - Forty Percent (40%)

Section 3D.08 Permit to Extract Quarry Resources - The permit to extract sand, gravel and other quarry resources and the permit to establish or operate the business of quarrying in this city shall be issued exclusively by the City Mayor as per Ordinance 45 series of 2005 of the Sangguniang Panlungsod of Olongapo City.

The permitee or licensee is hereby required to submit within ten (10) days at the end of every quarter to the City Treasurer a sworn statement in triplicate which shall see include information on the quantity of materials extracted, taken by him or his agent; the amount of fees paid; and the names and addresses of persons to whom the same were sold and such other relevant information that may be required from him.

The City Treasurer shall, within sixty (60) days upon the receipt of the said tax payment, remit or cause the remittance of the share of the barangay concerned accruing to it under the provisions of this Article.

Section 3D.09 Applicability Clause - The provisions of existing Ordinance 45 series of 2005 that are not contradictory to this code are hereby adopted and are made integral part of this Code.

Section 3D.10 Operation Cost - The cost of material extraction when the city’s dredging machine is utilized will be charged at a rate of actual operational cost plus the depreciation cost of the machine including its peripherals and accompanying buckhoe, loaders and dumptrucks if utilized for the operation. The rates under this provision shall be based on the equipment rental standard used for government projects.

Revenue generated from this section shall be used to maintain the embankment of the city’s river system. Barangay share under Section 3D.07 does not apply herein.

Section 3D.11 Penalty - Any violation of the provision of this Article shall be punished by a fine or not less than One Thousand (P1,000.00) Pesos or imprisonment of not less than one (1) month but not exceeding six (6) months, or both such fine and imprisonment, at the discretion of the Court.

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