Tax Ordinance 2001-20
INTRODUCED AND AUTHORED BY: COUNCILOR ORLANDO “ANG PANDAY” R. GO
CO-AUTHOR: COUNCILOR RONALDO B. ABARRA, D.V.M.
The Municipality of Alaminos, Pangasinan was converted into a City by
virtue of Republic Act 9025, duly ratified by the affirmative votes of
the registered voters of the municipality during the plebiscite
conducted on 28 March 2001.
Pursuant to Section 151 of R.A. 7160, the Local Government Code provides
that the City may levy the taxes, fees and charges which the province or
municipality may impose.
NOW, THEREFORE, BE IT ORDAINED BY THE SANGGUNIANG PANLUNGSOD IN SESSION
- SECTION 1. This Ordinance shall be known as “An Ordinance adopting
Section 135, 136, 138, 139, 140, & 141 of R.A. known as the Local
Government Code of 1991”.
- SECTION 2. SCOPE AND APPLICATION – This Ordinance shall cover all the
Provincial Impositions enumerated under Section 135 to 141 except Sec.
137 of R.A. 7160 which shall apply within the jurisdiction of the City
of Alaminos, be read as follows:
- “Sec. 135 – Tax on Transfer of Real Property Ownership
a. The City of Alaminos hereby impose a tax in the sale, donation,
barter or on any other mode of transferring ownership or title of real
property at the rate of not more than fifty percent (50%) of one percent
(1%) of the total consideration involved in the acquisition of the
property or of the fair market value in case the monetary consideration
involved in the transfer is not substantial, whichever is higher. The
sale, or transfer or other disposition of real property pursuant to R.A.
6657 shall be exempt from this tax.
b. For this purpose, the Register of Deeds of the City concerned shall,
before registering any deed, require the presentation of the evidence of
payment of this tax. The City Assessor shall likewise make the same
requirement before canceling an old tax declaration and issuing a new
one in place thereof. Notaries public shall furnish the provincial
treasurer with a copy of any deed transferring ownership or title to any
real property within thirty (30) days from the date of notarization.
It shall be the duty of the seller, donor, transferor, and executor to
pay the tax herein imposed within sixty (60) days from the date of the
execution of the deed or from the date of the decedent’s death.
- “Sec. 136 – Tax Business of Printing and Publication – The City hereby
imposed a tax on the business of persons engaged in the printing and/or
publication f books, cards, posters, leaflets, handbills, certificates,
receipts, pamphlets and others of similar nature at a rate not exceeding
fifty (50%) of one percent (1%) of the gross annual receipts for the
preceding calendar year.
In case of the newly started business the tax shall not exceed
one-twentieth (1/20) of one percent (1%) of the capital investment. In
the succeeding calendar year, regardless of when the business started to
operate, the tax shall be based on the gross receipts for the preceding
calendar year, or any fraction thereof, as provided herein.
- “Sec. 138 – Tax on Sand, Gravel and Other Quarry Resources – The City
hereby levy and collect not more than ten percent (10%) of fair market
value in the locality per cubic meter of ordinary stones, sand, gravel,
earth and other quarry resources, as defined in the National Internal
Revenue Code, as amended, extracted from public lands or from the bed of
the seas, lakes, rivers, streams creeds and other public waters within
its territorial jurisdiction.
The permit to extract sand, gravel and other quarry resources shall be
issued exclusively by the City Mayor, pursuant to the Ordinance of the
The proceeds of the tax on sand, gravel and other quarry resources shall
be distributed as follows:
1. City – Sixty percent (60%)
2. Barangay where the sand, gravel and other quarry resources are
extracted – Forty percent (40%)
- “Sec. 139 – Professional Tax – the City of Alaminos hereby levy an
annual professional tax on each person engaged in the exercise or
practice of his profession requiring government examination at such
amount and reasonable classification as the Sangguniang Panlungsod may
determine but shall in no case exceed Three Hundred Pesos (P 300.00).
a. Every person legally authorized to practice his profession shall pay
the professional tax to the City where he practices his profession or
where he maintained his principal office in case he practices his
profession in several places. Provided, however, that such person who
has paid the corresponding professional tax shall be entitled to
practice his profession in any part of the Philippines without being
subjected to any other National or local tax, license or fee for the
practice of such profession.
b. Any individual or corporation employing a person subject to
Professional tax shall require payment by that person of the tax on his
profession before employment and annually thereafter.
c. The professional tax shall be payable annually, on or before the
thirty-first day of January, must, however, pay the full tax before
engaging therein. A line of profession does not become exempt even if
conducted with some other professions for which the tax has been paid.
Professionals exclusively employed in the government shall be exempt
from the payment of this tax.
d. Any person subject to the professional tax shall write in dee