"where does the money go? " +1
Best to get hold of that Municipal Ordinance No. 3, Series of 2008. It might answer the above question.
edit: some more info
"Panglao Mayor Benedicto Alcala, meanwhile, has issued Executive Order No. 02-2010 that prescribes rules and regulations for the implementation of Municipal Ordinance No. 03, series of 2008, known as “Environmental Users Activity Fee System.”
The Sangguniang Panlalawigan has recently approved the said EO by virtue of Provincial Resolution No. 2010-421 signed by presiding officer Cesar Tomas Lopez as certified by SP secretary Bonifacio M. Quirog.
Under the said EO, tourists shall pay the Environment Users fee (EUF) in the amount of PhP100/person for whole day and an entrance fee of P10/person in any beach or seawater within the town’s territorial jurisdiction to the municipal treasurer through the designated collectors at the area.
Other fees imposed include: EUF ticket for snorkel to the tune of PhP50/person; EUF token for diving for 3 days, PhP500/person; transient boat for one day, PhP1,500 for a day; Live-aboard boat for one day visit, PhP2,500; and the conduct of research, educational and other scientific activities, PhP300/person.
The mayor’s EO also strictly imposes the “No ticket/Token, No Dive policy.” “The dive boat captain or crew shall take hold of the EUF tickets of the divers while the latter are actually diving. Upon demand, the boat captain or assigned crew shall present the EUF tickets to the monitoring team for inspection.”
The net proceeds of EUF collection are divided accordingly: for municipal government, 40%; barangay (where the dive site/resort is located), 30%; marine protected area/dive site management team, 20%; and PADAYON (Panglao, Dauis Baclayon) Management Office, 10%. It was not known how the BMT came into the picture in sharing of the EUF.
Violators of the said Ordinance and the EO shall be slapped with a fine of PhP2,500 or imprisonment of not exceeding six (6)months or both based on the court’s order. (RVO)"
underscoring mine....tsk tsk and you went there just to have a nice/good time.