Friday, November 16, 2007

Section 3H.01 Delivery Truck

Article H. Annual Fixed Tax for Every Delivery Truck or Van

Section 3H.01 Imposition of Tax – There is hereby levied an annual fixed tax for every truck, van or any vehicle used by manufacturers, producers, wholesalers, dealers or retailers in the delivery or distribution of distilled spirits, fermented liquors, soft drinks, cigars and cigarettes, and other products to sales outlets, or consumers, whether directly or indirectly within the city in the amount of Seven Hundred Fifty Pesos (PhP750.00).

Section 3H.02 Time of Payment - The tax shall be paid on the thirty-first (31st) day of January of each year. ejp

Section 3H.03 Surcharge for Late Payment - Failure to pay the levied tax on time shall be subject 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 the tax due.

Section 3H.04 Interest on Unpaid Tax - In addition to the surcharge for late payment, there shall be imposed upon the unpaid amount an interest of two percent (2%) per month from the due date until the tax is fully paid but in no case shall the total interest on the unpaid amount or portion thereof exceed thirty-six (36) months.

Section 3H.05 Administrative Provisions

(a) The City Treasurer shall keep a register of trucks, van or vehicles subject to tax showing the name of the owner or proprietor, name of manager or president in the case of partnership or corporation, address and location of principal office, plate number, certificate of registration number, engine number, sticker number assigned for the year and other information.

(b) The owner or proprietor of the truck, van or vehicle shall be required to file an application for business tax and permit in a prescribed form in three (3) copies showing the needed information with the Office of the City Mayor for the processing and approval.

(c) The City Treasurer shall collect the taxes and fees, register the vehicle involved and issue the corresponding sticker and the receipt acknowledging payment, date of payment and the amount paid.

(d) Non-compliance hereof, unloading of their cargo shall not be allowed.
Section 3H.06 Penalty – Any violation of the provision of this Article shall be punishable by a fine of not less than One Thousand Pesos (PhP1,000.00) but not more than Five Thousand Pesos (PhP5,000.00) or imprisonment of not less than one (1) month but not more than six (6) months, or both, at the discretion of the Court, without prejudice to the penalty of not allowing to unload within the City after given due warnings.


Article I. Tax on Peddlers

Section 3I.01 Imposition of Tax – There is hereby levied an annual tax on peddlers engaged in the sale of any merchandise or article of commerce within the city on the following rates:

(a) Peddlers of any article or merchandise carried in trucks
or any other motor vehicle, per peddler…………………… .PhP750.00

(b) Peddlers of any article or merchandise carried in a
motorized bicycle, tricycle or other motorized similar
vehicles other than those specified in letter above, per
Peddler……………………………………………….……...PhP500.00

(c) Peddlers of any article or merchandise carried in a cart,
caretela or other vehicle drawn by animals,
per peddlers…………………………………………………PhP100.00

(d) Peddlers of any article or merchandise carried on bicycle,
pedicab or other similar vehicle, per peddler………………. PhP90.00

(e) Peddlers of any article or merchandise carried by
person, per peddler…………………………………………..PhP70.00

Section 3I.02 Time of Payment – The tax herein imposed shall be payable every thirty-first (31st) of January of every year. An individual who will start to peddle merchandise or articles of commerce after January thirty-one (31) shall pay the whole amount of tax before engaging in such activity.

Section 3I.03 Administrative Provision – The official receipt evidencing payment of the tax shall be carried in the person of the peddler and shall be produced upon demand by the City Mayor or Treasurer of their duly authorized representatives.

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