ARTICLE 23
GARBAGE SERVICE CHARGES
SECTION 116. RATE OF CHARGES. Except as otherwise provided herein, garbage service charges shall be collected annually from every person (natural or juridical) engaged in business, occupation or calling or any undertaking in the City of Mandaluyong in accordance with the following schedule:
SECTION 117. GARBAGE SERVICE CHARGES FOR MULTIPLE BUSINESS. Where there are two or more kinds of business subject to the garbage charges, conducted in the same place or establishment by the same owner or operators, the charge to be collected shall be that which has the highest rate among the businesses concerned plus twenty-five (25%) per cent thereof, provided that the total garbage fee shall not exceed SEVEN THOUSAND FIVE HUNDRED (P7,500.00) Pesos per annum.
SECTION 118. MANUFACTURER/PRODUCERS MAINTAINING OR OPERATING PRINCIPAL OFFICES, FACTORIES AND/OR SALES OFFICES IN THE SAME PREMISES. For purposes of collection of the garbage charges under Schedule(s) (I), manufacturers or producers maintaining their factory, principal or sales offices in the same premises shall pay the garbage charges based on the total aggregate area of such business premises at rates prescribed under Schedule (I-A) of this Chapter.
SECTION 119. NEWLY ESTABLISHED BUSINESS. In case of a newly started business, the applicable garbage charges shall be computed proportionately to the quarterly charges.
SECTION 120. PAYMENT OF CHARGES. Payments shall be made at the City Treasurer's Office annually not later than 31st of January.
Garbage Service Charges
| Kind of Business | Annual Fee | ||
|---|---|---|---|
| SCHEDULE A - AIRCRAFT AND WATERCRAFT COMPANIES | |||
| 1. | Main Office | Php 1,375.00 | |
| 2. | For every branch | 687.50 | |
| SCHEDULE B - AMUSEMENT PLACES | |||
| 1. | Amusement centers and establishments with coin-operated machines, appliances, amusement rides and shooting galleries, side shows, booths and other similar establishments with contrivances for the amusement of customers, per contrivances. | 27.50 | |
| 2. | Billiards and/or pool halls, per table | 13.75 | |
| 3. | Bowling establishments: | ||
| a. | Automatic, per lane | 55.00 | |
| b. | Non-automatic per lane | 41.25 | |
| 4. | Casinos | 2,750.00 | |
| 5. | Circuses, Carnivals and the like | 687.50 | |
| 6. | Cockpits | 1,375.00 | |
| 7. | Golf links | 1,100.00 | |
| 8. | Gymnasiums | 137.50 | |
| 9. | Membership clubs, Associations or orgnizations | ||
| a. | Serving food and drinks with lodging facilities | 1,100.00 | |
| b. | Serving food and drinks without lodging facilities | 550.00 | |
| 10. | Night/day clubs, discos and other similar establishments: | ||
| a. | Night Clubs | 1,375.00 | |
| b. | Day Clubs | 825.00 | |
| c. | Cocktail lounges or bars, sing-along videoke | 550.00 | |
| d. | Beer gardens, discos, cabarets, dance halls | 412.50 | |
| 11. | Race tracks, Jai-alai frontons and coliseums | 1,375.00 | |
| 12. | Resorts and other similar establishments | 275.00 | |
| 13. | Sauna baths and massage clinics, per cubicle | 60.00 | |
| 14. | Skating rinks | 275.00 | |
| 15. | Stadia, sports complexes | 387.50 | |
| 16. | Theaters or cinema houses with seating capacity of: | ||
| a. | more than 2,000 persons | 825.00 | |
| b. | 500 to 2,000 persons | 550.00 | |
| c. | Less than 500 persons | 275.00 | |
| 17. | Pelota, tennis courts and other similar in nature | 342.50 | |
| 18. | Non-stock, non-profit organizations | 550.00 | |
| SCHEDULE C - ELECTRIC AND POWER COMPANIES | |||
| 1. | Main Office and/or power plant | Php 4,125.00 | |
| 2. | For every branch office thereof | 1,375.00 | |
| SCHEDULE D - FINANCIAL INSTITUTIONS | |||
| 1. | BANKS | ||
| a. | Commercial banks (main office) | 1,375.00 | |
| Every ATM locted outside bankâs premises | 137.50 | ||
| b. | Savings Banks (main office) | 550.00 | |
| Every branch thereof | 137.50 | ||
| c. | Rural Banks | 275.00 | |
| 2. | Savings and loan associations, insurance companies, pawnshops, financial and/or lending investor establishments, money shops | ||
| a. | Main Office | 550.00 | |
| b. | Every branch thereof | 137.50 | |
| 3. | Authorized dealers in foreign currencies and stock brokers | 275.00 | |
| SCHEDULE E - GASOLINE SERVICE/FILLING STATIONS | |||
| 1. | Having an area more than 1,500 sq.m. | 412.50 | |
| 2. | Having an area 1,000 or more but less than 1,500 sq.m. | 343.25 | |
| 3. | Having an area less than 1,000 sq.m. | 275.00 | |
| 4. | Curb pumps and filling stations | 206.25 | |
| SCHEDULE F - PRIVATE HOSPITALS AND MEDICAL CLINICS | |||
| 1. | Having an area less than 100 sq.m. | 275.00 | |
| 2. | Having an area more than 100 but less than 200 sq.m. | 550.00 | |
| 3. | Having an area more than 200 but less than 500 sq.m. | 962.50 | |
| 4. | Having an area more than 500 but less than 1,000 sq.m. | 1,375.00 | |
| 5. | Having an area more than 1,000 sq.m. | 1,925.00 | |
| 6. | Animal hospital and similar | 275.00 | |
| SCHEDULE G, HOTELS, MOTELS, APARTELLES, PENSION INNS, DRIVE-INNS, COMMERCIAL AND RESIDENTIAL BUILDINGS AND CONDOMINIUMS, COMMERCIAL AND RESIDENTIAL DWELLINGS AND APARTMENTS, DORMITORIES, BOARDING HOUSES, LODGING HOUSES, HOUSE AND ROOM FOR RENT | |||
| 1. | Five star hotel | 1,650.00 | |
| 2. | Four star hotel | 1,375.00 | |
| 3. | Three star hotel | 1,100.00 | |
| 4. | Ordinary hotel | 825.00 | |