Be it ordained by the Municipal Sangguniang Bayan of Maribojoc, Bohol, that;

Section 1 – The amount of Two Hundred Thousand One Hundred Fifty Four Pesos and Thirteen Centavos (210,154.13p) is hereby appropriated for the annual Municipal Budget, Infrastructure Fund for CY 1982;

Section 2 – That it is imperative to have a budget of all the monies received from the National Government for the different projects of the municipality;

Section 3 – That after a final and complete study the Annual Municipal Budget for CY 1982 had the following;

I N C O M E

1. Balance beginning of the year – - – - – - – - – - – - 50,500.00

2. National Aid RA 917 – - – - – - – - – - – - – - – - – - 9,000.00

3. National Aid Specific Tax – - – - – - – - – - – - – - – 133,647.45

4. 8% Legal transfer from the General Fund – - – - – 17,006.68
_____________
Total . . . . . . . . . . . . . . . 210,154.13

A P P R O P R I A T I O N S

1. Personnel Services – — – - – - – - – - – - – - – - – - – 57,533.41

2. Maintenance & Other Operating Expenses – - – - 49,000.00

3. Equipment – - – - – - – - – - – - – - – - – - – - – - – 20,500.00

4. capital Outlays – - – - – - – - – - – - – - – - – - – - – - 78,500.00

5. 2% Reserve – - – - – - – - – - – - – - – - – - – - – - – - 4,203.08

6. Unappropriated – - – - – - – - – - – - – - – - – - – — 417.64
___________________
Total . . . . . . . . . . . . . . . . . . . 210,154.13p

Section 4 – this ordinance takes effect upon approval.

Approved – December 24, 1981

After due deliberation.

LET COPIES be furnished the Provincial Budget Officer and the Provincial Treasurer thru the Municipal Treasurer , Maribojoc, Bohol for their information and appropriate action.

Unanimously adopted.

JACINTO PADONIA
Vice Mayor

PABLO BALUMA
Member

ANTONIO GEPAYO
Member

MARTIN MOCANO
Member

RESTITUTO BACAREZA
Member

ABDON CORNITO SR.
Member

EUSTAQUIO ARABEJO
Member

JACINTO ECHAVIA
Member

CANUTO BARBANTE
Member

Be it ordained by the Municipal Sangguniang Bayan of Maribojoc, Bohol. That;

Section 1 – The amount of three hundred twelve Thousand Six Hundred Seventy Five Pesos and Forty Eight Centavos (312,675.48p) is hereby appropriated for the annual Municipal Budget, General Fund for Calendar Year 1982;

Section 2 – that the proposed Annual Municipal Budget, General Fund has implemented the standardization of salaries of the Municipal Officials and Employees based on the approved Pay Plan of the Joint Commission on the Local Government Personnel Administration;

Section 3 – That after careful deliberation of the Annual Budget General Fund for CY 1982 , the final adjustment and recapitulation are as follow;

RECAPITULATION

1. Revenue From Taxation – - – - – - – - – 225,595.48

2. Incidental Revenue – - – - – - – - – - – - 22,070.00

3. Receipts from Operation – - – - – - – - – 65,010.00
______________
Total . . . . . . . . . . . . . . 312,675.48p

ESTIMATED EXPENDITURES

1. Office of the Mayor – - – - – - – - – - – - 51,487.87

2. Office of the Sangguiang Bayan – - – - 30,808.40

3. Office of the Treasurer – - – - – - – - – - 120,182.49

4. Office of the Assessor – - – - – - – - – - – 7,980.00

5. Office of the Inferior Court – - – - – - – - 800.00

6. Non-Office (Aids) – - – - – - – - – - – - – - 65,638.45

7. Sundry Economic Development – - – - – - 31,465.30

8. 2% Reserve – - – - – - – - – - – - – - – - – - – 4,251.67

9. Unappropriated Balance – - – - – - – - – - 61.29
_____________
Total . . . . . . . . . . . . . . . . . 312,675.48p

Section 5 – This ordinance takes effect upon approval.

Approved – December 24,1981

After due deliberation,

LET COPIES be furnished the Provincial Budget Officer, and the Provincial Treasurer, City of Tagbilaran thru the Municipal Treasurer , Maribojoc, Bohol for their appropriate action,.

Unanimously adopted;

JACINTO PADONIA
Vice Mayor

PABLO BALUMA
Member

ANTONIO GEPAYO
Member

MARTIN MONCANO
Member

RESTITUTO BACAREZA
Member

ABDON CORNITO SR.
Member

EUSTAQUIO ARABEJO
Member

JACINTO ECHAVIA
Member

CANUTO BARBANTE
Member

Be it ordained by the Municipal Sangguniang Bayan of Maribojoc,

Section 1 – The amount of Ten Thousand Pesos ( P 10,000.00 ) is hereby appropriated from then Infrastructure Fund for the concreting of Jugo Street, Poblacion, Maribojoc, Bohol.

Section 2 – This amount is appropriated as additional fund for the concreting of Jugo Street.

Section 3 – This ordinance takes effect upon approval.

Approved – December 3, 1981

After due deliberation,

LET COPIES be furnished the Provincial Engineer, City of Tagbilaran and the Municipal Treasurer, Maribojoc, Bohol for their information and implementation.

Unanimously adopted.

JACINTO PADONIA
Member

PABLO BALUMA
Member Member

ANTONIO GEPAYO
Member

MARTIN MONCANO
Member

RESTITUTO BACAREZA
Member

ABDON CORNITO, SR.
Member

EUSTAQUIO ARABEJO
Member

JACINTO ECHAVIA
Member

CANUTO BARBANTE
Member

ZACARIAS BARBANIDA
Member

Be it ordained by the Municipal Sangguniang Bayan Maribojoc, Bohol, that:

Section 1 – the amount of Four Thousand Pesos ( P 4,000.00 ) is hereby appropriated out of the underestimated specific tax fund for the operation of the Bolocboloc Waterworks Pumping Unit.

Section 2 – This amount is appropriated as additional fund in the maintenance of the operation of the pumping unit since the power consumption is increasing due to the demand of water supply in the municipality especially in Poblacion.

Section 3 – This ordinance takes effect upon approval.

Approved – November 5, 1981

After due deliberation

LET COPIES be furnished the Provincial Budget Officer, City of Tagbilaran, Regional Director, Ministry of Budget, Cebu City for their appropriate action.

Unanimously adopted.

JACINTO PADONIA
Vice Mayor

PABLO BALUMA
Member

ANTONIO GEPAYO
Member

MARTIN MONCANO
Member

RESTITUTO BACAREZA
Member

EUSTAQUIO ARABEJO
Member

JACINTO ECHAVIA
Member

CANUTO BARBANTE
Member

ZACARIAS BARBANIDA
Member

Be it ordained by the Municipal Sangguniang Bayan of Maribojoc, Bohol,that;

Section 1 – The amount of Two Thousand (2,000.00p) is hereby appropriated out of the under estimated revenue of the General Fund for an additional traveling expenses of Mayor Paula Gaagas Valles.

Section 2 – This amount is appropriated so that the Municipal Mayor could follow up more important municipal projects in manila and Cebu City.

Section 3 – This ordinance takes effect upon approval.

Approved – September 3, 1981.

After due deliberation.

LET COPIES be furnished the Provincial Budget Officer, City of Tagbilaran ; Municipal Treasurer, Maribojoc, Bohol for their appropriate action.

Unanimously adopted.

PABLO BALUMA
Member

ANTONIO GEPAYO
Member

ABDON CORNITO SR.
Member

RESTITUTO BACAREZA
Member

EUSTAQUIO ARABEJO
Member

JACINTO ECHAVIA
Member

CANUTO BARBANTE
Member

ZACARIAS BARBANIDA
Member

Be it ordained by the Municipal Sangguniang Bayan of Maribojoc, Bohol, that;

Section 1 – The amount of Two Thousand Seven Hundred Fifty Pesos (2,750.00p) is hereby appropriated for the salary of the Municipal Budget Officer from August to December. 1981 out of the under estimated revenue of the real property tax of the municipality.

Section 2 – This ordinance takes effect upon approval.

Approved – August 6, 1981

After due deliberation.

LET COPIES be furnished the Municipal Treasurer, Maribojoc, Bohol The Minister, Ministry of Budget, Manila; the Provincial Budget Officer, Tagbilaran City for their guidance and information.

Unanimously adopted.

JACINTO PADONIA
Vice Mayor

PABLO BALUMA
Member

ANTONIO GEPAYO
Member

MARTIN MONCANO
Member

RESTITUTO BACAREZA
Member

ABDON CORNITO SR.
Member

EUSTAQUIO ARABEJO
Member

JACINTO ECHAVIA
Member

CANUTO BARBANTE
Member

Be it ordained by the Municipal Sangguniang Bayan of Maribojoc, Bohol , that;

Section 1 – The amount of Four Thousand Two Hundred Fifty Pesos (4,250.00p) is hereby appropriated out of the slaughterhouse fund to be paid for the honoraria of the members of the Election Committee who served during the registration on May 30, 1981 and is subject to reimbursement from the Comelec.

Section 2 – This ordnance shall takes effect upon approval.

Approved – June 4, 1981

After due deliberation.

LET COPIES be furnished the Municipal Treasurer, Maribojoc , Bohol for her immediate action and approval.

Unanimously adopted

JACINTO PADONIA
Member

PABLO BALUMA
Member

ANTONIO GEPAYO
Member

MARTIN MONCANO
Member

RESTITUTO BACAREZA
Member

ABDON CORNITO SR.
Member

EUSTAQUIO ARABEJO
Member

JACINTO ECHAVIA
Member

CANUTO BARBANTE
Member

ZACARIAS BARBANIDA
Member

Be it ordained by the Municipal Sangguniang Bayan of Maribojoc, Bohol, that:

Section 1 – the amount of One Thousand and Three Hundred Pesos ( P 1,300.00 ) is hereby appropriated as year end bonus for regular and casual employees of the Municipal Government of Maribojoc, Bohol.

Section 2 – This appropriation shall be taken from the savings of the different offices of this municipality.

Section 3 – That all regular and casual employees shall receive a year end bonus of 50.00p each;

Section 4 – This ordinance takes effect upon approval .

Approved – December 24, 1981

After due deliberation.

LET COPIES be furnished the Provincial Budget Officer, City of Tagbilaran and the Municipal Treasurer, Maribojoc, Bohol for their appropriate action.

Unanimously adopted.

JACINTO PADONIA
Vice Mayor

PABLO BALUMA
Member
ANTONIO GEPAYO
Member

MARTIN MONCANO
Member

RESTITUTO BACAREZA
Member

ABDON CORNITO SR.
Member

EUSTAQUIO ARABEJO
Member

CANUTO BARBANTE
Member

Be it ordained by the Municipal Sangguniang Bayan of Maribojoc, Bohol, that:

CHAPTER 1 – GENERAL PROVISIONS

Article A – Title and Scope

SECTION 1A.01: Title – This Ordinance shall be known as THE REVENUE CODE OF MARIBOJOC, BOHOL, BOHOL.

SECTION 1A.02: Scope – This Code shall govern the levy, assessment and collection of taxes, fees, charges and other revenues, within the jurisdiction of the Municipality of Maribojoc, Province of Bohol.

Article B – Definitions and Rules of Construction

SECTION 1B.01: Definitions – When used in this Code:

(a) Agricultural products – includes the yield of the soil such as corn, rice, wheat, rye, hay, coconuts, sugar cane, tobacco, root crops, vegetables, fruits flowers, etc. and their by-products, ordinary salt, and all kinds of fish; poultry, livestock and animal products another in their original form or when preserved in a more convenient and marketable forms through the simple processes of freezing, drying, salting, smoking and stripping.
(b) Capital – signifies the actual estate, whether in money or property owned by an individual or corporation; it is a fund with which it transacts its business, which would be liable to each creditor, and which in case of insolvency passes to a receiver.
(c) Charges – refers to pecuniary liability, as rents or fees against property, persons or organizations.
(d) Confiscatory – is that which amounts to undue seizure or forfeiture of private property in favor of the public treasury.
(e) Corporation – includes joint-stock company, partnership, association, insurance company, or any other jurisdical entity, no matter how created.
(f) Excessive – means that which is characterized by whatever is notably greater that what is moderate, reasonable. proper, usual, necessary and just.
(g) Fees – means a charge fixed by law or agency for the service of a public officer.
(h) Levy – means an imposition or collection of an assessment, tax tribute of fine.
(i) Local Government – includes provinces, cities, municipalities and barangays.
(j) License or Permit – is a right or permission granted in a accordance or occupation or to engage in some transaction.
(k) Motor Vehicle – means any vehicle propelled by any power other than muscular power using the public roads, but excepting roads rollers, trolley cars, street sweepers, sprinkles, lawn mowers, bulldozers, graders, fork-lifts, amphibian trucks, and cranes if not used on public roads, vehicles which run only on rails or trucks and tractors, trailers and traction engines of all kinds used exclusively for agricultural purposes.
(l) Operator – includes the owner, manager, administrator, or any other person who operates or is responsible for the operation of business establishment or undertaking.
(m) Oppressive – means unreasonably burdensome, unjustly severe or hars.
(n) Person – means every physical or moral, real or juridical and legal being, susceptible of rights and obligations or of being the subject of legal relations.
(o) Privilege – means a right or immunity granted as peculiar benefit, advantage or favor.
(p) Rental – means the value of the consideration, whether in money or otherwise, given for the enjoyment or use of a thing.
(q) Residents – refers to natural persons who have their habitual residence in the province, city or municipality, where they exercise their civil rights and fulfill their civil obligations and to judicial persons for which the law or any other provision creating or recognizing them fixes their residence in a particular province, city or municipality. In the absence of such law, juridical persons are residents of the province, city or municipality where their legal representation is established or where they exercise their principal functions.
(r) Revenue – includes, taxes fees or charges that a state or its political subdivision collects and receives into the treasury for public purposes.
(s) Services – means the duties, work of functions performed or discharged by a government officer, or by a private persons contracted by the government as the case may be.
(t) Tax – means an enforced contribution, usually monetary in form, levied by the lawmaking body on persons and property subject to its jurisdiction for the precise purpose of supporting governmental needs.
(u) Unjust – means deficient in justice and fairness.
(v) Vessel – includes every sort of boat, crafts or other artificial contrivance used, or capable of being used, as a means of transportation of water.
(w) Wharfage – means a fee assessed against the cargo of a vessel engaged in foreign or domestic trade based on the quantity, weight to measure received and / or discharged by such vessel.
(x) Wholesale – means a sale where the purchaser buys the commodities for resale, regardless of the quantity of the transaction.

SECTION 1B.02: Rules of Construction – In construing provisions of this Code, the following rules of construction shall be observed unless inconsistent with the manifest intent of the said provisions.

(a) General Rule – all words and phrase shall be construed and understood according to the common and approved usage of the language; but technical words and phrases and available for production, as well as the aperture service facilities, together with all other equipment designed for the essential to its manufacturing, industrial or agricultural purposes.
(b) Market Value – is designed as the highest price estimate in the money which the property will buy if exposed for with knowledge of all the uses and for which it is capable of being and a welling buyer would buy, neither normal pressure.”
(c) Mineral land – are those lands in which minerals exist insufficient quantity or grade to justify the necessary expenditures to be inserted in extracting and utilizing such minerals.
(d) Residential land – and principally devoted to habitation.

SECTION 2A.02: Imposition of Tax – There is hereby imposed annually an ad valoren tax of one-half of one percent (0.05%) of the assessed value of all lanes, buildings, machinery, and other improvements located in the Municipality of Maribojoc, Province of Bohol, except as hereinafter provided.

The provisions of Presidential Decree No. 464, and other pertinent laws shall apply in the determination of the assessed value of real properties.

SECTION 2A.03: Exemptions – The following shall be exempt from taxation from taxation:

(a) Real property owned by the Republic of the Philippines or any of its political subdivision and any government owned corporation so exempt by its chapter: Provided; however, that this exemption shall not apply to real property of the above-named entities, the beneficial use of which has been granted for consideration or otherwise, to a taxable person.
(b) Non-profit cemeteries or burial grounds.
(c) Charitable institutions, churches, personages or convents appurtenant thereto, osques, and all lands buildings and improvement actually, directly and exclusively used for religious or charitable purposes.
(d) Real property in the Municipality of Maribojoc belonging to a single owner when its entire assesses valuation is not an excess of five hundred pesos (P500.00)
(e) Land acquired by grant, purchase or lease from the public domain for conversion into dairy farms for a period of five years from the time of each conversion.
(f) Machinery of a new preferred industry as certified by the Board of Investments used or operated for industrial manufacturing or mining purpose, during the first three years of the operation of the machinery.

The provisions hereof, not withstanding, depreciation shall be made for machinery at a rate not exceeding ten percent of its original cost or its replacement or reproduction cost (new), as the case may be for each year of use: Provided, that the remaining value for all kinds of machinery shall be fixed at not less than twenty percent of such original or replacement cost for so long as the machinery is useful and in operation. Such other which may have required a peculiar or appropriate meaning in the Code shall be construed and understood according to such technical, peculiar to operate meaning.
(b) Gender and Number – Every word in the Code importing the masculine gender shall extend to females and males. Every word importing the singular number shall extend and apply to several persons or things as well.
(c) Reasonable Time - In all cases where any act is required to be done within a reasonable time, the same shall be deemed to mean such time as may be necessary for the prompt performance of the act.
(d) Computation of Time – The time within which an act is to be done as provided in this Code or in any rule or regulation issued pursuant to the provisions thereof when expressed in days, shall be computed by excluding the first day and including the last day, except when the last day falls on a Sunday or holiday in which case the same shall be excluded from the computation and he day following shall be considered the last day.
(e) Conflicting Provisions of Chapters or Articles - If the provisions of different chapters or articles conflict with or contravene each other, the provisions of each chapter or articles shall prevail as to specific matters and questions involved therein.
(f) Conflicting Provisions of Sections – If the provisions of different sections in the same article or chapter conflict with each other the provisions of the section which is last in point of sequence shall prevail.

CHAPTER II – MUNICIPAL TAXES

Article C. Real Property Taxes

SECTION 2A.03: Definitions – Then used in this Code:

(a) Ad Valoren Tax – is a levy on real property determined affixed proportion of the value of the property.
(b) Agricultural Land – a land devoted principally to the raising of crops such as rice, corn, sugar, sugar cane, tobacco, coconut etc. pasturing, dairying, inland fishery, salt-asking, and other agricultural uses, including timberlands and forest lands.
(c) Assessment – the act or process of determining the value of property, or proportion thereof, subject to tax, including the discovery, listing and appraisal of properties.
(d) Assesses Value – the value places on taxable property by the assessor for ad valoren tax purposes. The assesses value when multiplied by the tax rate will produce the amount of tax due. It is synonymous to “taxable value”.
(e) Commercial land – land devoted principally to commercial purposes and generally for the object of profit.
(f) Improvements – is a valuable addition made to property or an amelioration in its condition, amounting to more than repairs or replacement of waste, costing labor or capital and intended to enhance its value, beauty or utility or to adapt it for new or further purposes.
(g) Industrial Land – land devoted principally to industry as capital investment.
(h) Machinery – shall embrace machines, mechanical contrivances, instruments, appliances and apparatus attached contrivances, instruments, appliances and apparatus attached it includes the physical facilities.
(i) Perenial trees and plants of economic value except where the land upon which they grow is planted principally to such growth.
(j) Non-stock or non-profit educational institutions owning real property, the total assessed value of which does not exceed P30,000 and educational foundations organized under Republic Act 6055.
(k) Real property exempt under other laws.
All the properties mentioned in this Section shall be valued for purposes of assessment and record shall be kept thereof as in other cases.

SECTION 2A.04: Time and Manner of Payments – All taxes on real property for any year shall be due and payable in four (4) equal installments, the first installment on or before March 31, the second installment on or before une 30, and the third installment on or before September 30, and the last installment on or before December 31, the basic tax and the additional one percent (1.00%) realty tax levied under Republic Act No. 5447 must be collected together and, in case only a portion of the tax is paid, such payment must be deemed o apply to both.

SECTION 2A.05: Administrative Provisions – For the Administration of the real property tax, the applicable provisions of Presidential Decree No. 464 and other pertinent laws shall apply.

SECTION 2A.06: Penalty – Failure to pay the real property tax before the expiration of the date for the payment without penalty of the quarterly installment thereof, shall subject the taxpayer to the payment of a penalty equivalent to two percent (2.00%) on the amount of the delinquent tax for each month of delinquency or fraction thereof until the delinquent tax shall have been fully paid: Provided, that in no case shall the total penalty exceed twenty-four percent (24%) of the delinquent tax.

SECTION 2A.07: Applicability Clause – The pertinent provisions of Republic Act No. 5447, PD No. 464, and such other pertinent laws shall apply to all maters affecting real property taxation.

Article B – Tax On Business

SECTION 2B.01: Definitions – When used in this Code:

(a) Amusement – is a pleasurable diversion and entertainment. It is synonymous to recreation, relaxation, avocation, pastime or fun.
(b) Amusement places – includes theaters, cinematographs concern halls, circuses and other places of amusement where one seeks admission to entertain himself by seeing or viewing the show or performance. It includes those places where one seeks admission to entertain himself by direct participation.
(c) Boarding house – includes any house where boarders are accepted for compensation by the week or month, and where meals are served to boarders only.
(d) Brower – includes all persons who manufacture fermented liquors or any description for sale or delivery to others, but does not includes manufacturers of tuba, basi, tapuy or similar domestic fermented liquors, whose daily production does not exceed two hundred gauge liters.
(e) Business – means commercial activity customarily a means of livelihood and typically involving of judgment and power of decision.
(f) Business Agent – (agente de negocios) includes all persons agents of other in the transaction of conduct collecting advertising employment, or private detectiveagencies.
(g) Capital Investment – is the capital which a person puts in any on which he contributes to the common stock holder, partnership, corporation, or any other juridical entity or association.
(h) Carenderia – refers to any public eating place where foods already are served at a price.
(i) Collecting Agency – includes any person other than a practicing attorney-at-law engaged in the business of collecting of debts or liabilities places in his hands, for said collection or suit, but subscribers or customers applying and paying therefore; while a mercantile Agency in any person engaged in the business of gathering information as to the financial standing, ability or credit of persons engaged in business and reporting the same to subscribers or to customers applying and paying therefore.
(j) Contractor - is deemed synonymous with the term “Builder” and hence, any person who undertakes of offers to undertake or purports to have the capacity to undertake submits a bid to, or does himself or by or through others, construct, alter, repair, add to, subtract from improve, move, wreck or demolish any building, highway, road rail road, excavation or other structures, project, development or improvement, or to do any part thereof, including the erection of scaffolding of other structures or works in connection therewith. The term contractor includes sub-contractor and specially contractor.
(k) Compounder – comprises every person who, without rectifying, purifying, or refining distilled spirits, shall by mixing such spirits, wine, or other liquor with any materials except water, manufacture any intoxicating beverage whatever.
(l) Dealer - means one whose business it is to buy and sell merchandize, goods, and chattels, as a merchant. He stands immediately between the producers or manufacturer and the consumer and depends for his profit not upon the labor he bestows upon his commodities but upon the skill and foresight with which he watches the market.
(m) Distillers of Spirits – comprises all who distill spirituous liquors by original continuous distillation from mash, worst, wash sap, or syrup through continue closed vessels and pipes until the manufacturer thereof is complete.
(n) Gross receipts - includes all monies and properties received in consideration or services rendered or articles sold, exchanged or leased, without any deduction; or the whole amount of the receipt of the business before the cost of production is deducted therefrom.
(o) Hotel – includes any house or building or portion thereof, in which any person may be regularly harbored or received as transients or guests. A hotel shall be considered as living quarters and shall have the privilege to accept any number or guest and to serve food to the guests therein.
(p) Lodging house – includes any house or building, or portion thereof, in which any person or persons may be regularly harbored or received as transients for compensation. Taverns or inns shall be considered as lodging houses.
(q) Manufacturer – includes every person who, for the purpose of sale or distribution to others and not for his own use or consumption, by chemical process 1 alters the exterior, texture or form, or inner substance of any raw materials, so manufactured or partially manufactured products in such manner as to prepare it for a special use of uses to which it could not have been put in its original condition;
2 alters the quantity of any such raw materials, or manufactured or partially manufactured products as to reduce it to marketable shape or prepare it for any use or industry 3 combines any raw materials or manufactured or partially some or of a different kind in such manner that the finished products of such process or manufacture can be put to a special used or uses to which such materials, or manufactured or partially manufactured products in its original condition could not have bee put.
(r) Manufacturer of Cigars and Cigarettes – includes those whose business it is to make or manufacture cigars or cigarettes or both for sale or who employ others to make or manufacturer cigars or cigarettes for sale; but the terms does not include artisans or apprecentices employed to make cigars or cigarettes from materials supplied by the employer, the latter being lawfully engaged in the manufacturer of cigars and cigarettes.
(s) Manufacturer or Tobacco – includes every person whose business it is to manufacture tobacco or snuff, whether such manufacturer be by cutting, pressing, grinding, or rubbing any raw or leaf tobacco or otherwise preparing raw or leaf tobacco, or manufactured, or partially manufacture tobacco and snuff, or putting of for consumption scraps refuse, or stems of tobacco resulting from any waste by sitting, twisting, screening or by any other process.
(t) Market premises – refer to any open space in the market compound, part of the market lot consisting of bare ground not covered by market buildings, usually occupied by transient vendors specially during market days.
(u) Money shop - is an extension service unit of a banking institution usually operating in public markets with authority to accept money for deposit and extend short terms loans for specific purposes.
(v) Motel - includes any house or buildings, or portion thereof, in which any person or persons may be regularly harbored or received as transients or guests and which is provided with a common enclosed garage or individually enclosed garages where such transients or guests may park their motor vehicles.
(w) Occupation – means one’s regular business or employment or any activity which principally takes up ones time. It includes any calling business, trade, profession or vocation.
(x) Peddlers - means any person who other for himself or on commission travels, from place to place and sold his goods or offers to sell and deliver the same. Whether a peddler is a new wholesale peddler or a retail peddler of a domestic fermented liquors) for the purpose of resale regardless of quantity.
(kk) Wholessale dealer of distilled spirits and wines – COMPREHENDS every person who for himself or on commission sells or offers for sale wines or distilled spirits in larger quantities than five liters at any one time, or who sells or offers the same for sale for the purpose of resale irrespective quantity.
(ll) Wholesale tobacco dealer - comprehends every person who for himself or on commission sells or offers for sale cigars, cigarettes or manufactured tobacco in larger quantities than two hundred cigars, weight hundred cigarettes or five kilos of manufactured tobacco at any one time, or who sells or offers the some for the purpose of resale regardless of quantity “retail tobacco dealer” comprehends every person who for himself or on commission sells or offers for sale nor more than two hundred cigars, not more than eight hundred cigarettes or not more than five kilos of manufactured tobacco at any one time and not for resale.

SECTION 2B.02: Imposition of Tax – There shall e imposed of every person who established, operates, conducts, or maintain within the jurisdiction of Maribojoc, Bohol any of the businesses, trades, or activities of similar nature, specified in this Chapter, an annual business tax in the amount thereof.

The payment of any internal revenue privilege tax in any municipality or city shall not exempt the licenses from the tax impose herein.

(a) Rate of Tax – The tax on manufacturers, importers, or producers of any article of commerce of whatever kind of nature, including brewer, distillers, rectifiers, repackers and compounder of liquors, distilled spirits, and/or wines shall be computed on the gross sales for the preceding calendar year in accordance with the following schedule.

Rate of Tax Per Annum

With gross sales for the preceding                                 Effective 1981 and
Calendar year in the amount of:

Be it ordained by the Municipal Sangguniang Bayan of Maribojoc, Bohol that;

Section 1 – That the Municipal Tax Ordinance No.4, series of 1982 has been revised by the passage of the Municipal Tax Ordinance No. 5, series of 1982.

Section 2 – That the schedule of fees are being printed in a separate phamplet for guidance of the implementers.

Section 3 – That the effectivity of the Municipal Tax Ordinance No.5, series of 1982 will be on January 1, 1983.

Approved – December 10, 1982

After due deliberation,

LET COPIES be furnished the Municipal Treasurer for her guidance and implementation.

JACINTO PADONIA
Vice Mayor

ANTONIO GEPAYO
Member

MARTIN MONCANO.
Member

RESTITUTO BACAREZA
Member

ABDON CORNITO SR.
Member

EUSTAQUIO ARABEJO
Member

JACINTO ECHAVIA
Member

CONDRADO REDULLA JR.
Member

ZACARIAS BARBANIDA
Member

There being no business before the body the meeting was adjourned at 11:00 o’clock and 15 minutes ante meridian.

PUALA RAAGAS VALLES
Municipal Mayor
Presiding Officer

ATTESTED:

ALBERTO ARANGOSO
Secretary, Municipal Sangguniang Bayan