Marikina Revenue Code 2013



SECTION 1. TITLE. This Code shall be known as the Marikina Revenue Code of 2013.

SECTION 2. SCOPE. This Code shall govern the taxing powers of the City of Marikina.


  • Actual Use- the purpose for which the real property is principally or predominantly utilized by the person in possession thereof.
  • Amusement Places- are establishments devoted to pleasurable diversion and entertainment. They include places of recreation, relaxation, avocation, pastime and fun.
  • Assessed Value- the fair market value of the real property multiplied by the assessment level. It is synonymous with taxable value.
  • Assessment- the act or process of determining the value of a real property, or portion thereof subject to tax, including the discovery, listing, classification, and appraisal of property.
  • Assessment level- the percentage applied to the market value of real property to determine its assessed or taxable value.
  • Building- all kinds of structure more or less permanently attached to a piece of land excluding those which are merely super imposed on the soil.
  • Business- trade or commercial activity regarding regularly engaged in as a means of livelihood or for profit.
  • Charges- income derived by the City Government in its proprietory functions such as market stall rentals, hospital charges, waste collection and disposal fees, transportation fares and sale of goods.
  • Civil Remedies- remedies in the collection of delinquent taxes either by distraint of personal property, levy on real property, cancellation of business permits or by judicial actions.
  • Contractor- any person, natural, or judicial, not subject to professional tax whose activity consists essentially of the sale of all kinds of services for a fee, regardless of whether or not the performance of the service calls for the exercise or use of the physical or mental faculties of such contractor or his employees.

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