Friday, November 16, 2007

Section 6C.01

Article C. Miscellaneous Provisions

Section 6C.01 Power to Levy other Taxes, Fees or Charges - The city shall exercise the power to levy, fees, or charges on any base or subject not otherwise specifically enumerated herein or taxed under the provisions of the National Internal Revenue Code, as amended, or other applicable laws. Provided, that the taxes, fees, or charges shall not be unjust, excessive, oppressive, confiscatory or contrary to declared national policy. Provided, further, that the ordinance levying such taxes, fees, or charges shall not be enacted without any prior public hearing conducted for the purpose.

Section 6C.02 Publication of the Revenue Code – Within ten (10) days after its approval, a certified true copy of this Code shall be published in full in a newspaper of local circulation, posted in the city website, and posted in at least two conspicuous and publicly accessible places in the City. ejp

Section 6C.03 Public Dissemination of this Code – Copies of this Revenue Code shall be furnished to the City Treasurer and the City Administrator for public dissemination.

Section 6C.04 Authority to Adjust Rates – The Sangguniang Panlungsod shall have the sole authority to adjust the tax rates as prescribed herein not oftener than once every five (5) years, but is no case shall such adjustment exceed ten percent (10%) of the rate fixed under Local Government Code.

In case that a rate in this code had been un-intentionally fixed higher than the maximum allowed by the Local Government Code, and the city fails to justify such increase in rate when questioned, then the corrected adjustment shall prevail and will be used to compute taxes and regulatory fees. Provided however, that previous collections, where computations were not questioned, may not be re-imbursed.

Section 6C.05 Withdrawal of Tax Exemption Privileges – Unless otherwise provided in this Revenue Code, tax exemptions or incentives granted to, or presently enjoyed by all persons, whether natural juridical, including Government Owned or Controlled Corporations, except local water districts, cooperatives duly registered under R.A No. 6938, non-stock and non-profit hospitals and educational institutions, business enterprises certified by the Board of Investment (BOI) as pioneer or non-pioneer for a period of six (6) and four (4) years, respectively, from the date of registration, business entity, association, or cooperatives registered under RA 6810; or receipts from the printing and/or publication of texts or references required by the DepEd, are hereby withdrawn.

Article D. General Penal Provisions

Section 6D.01 Penalty – Any violation of the provision of this Code not herein otherwise covered by a specific penalty, or of the rules and regulations promulgated under authority of this Code, shall be punished by a fine of not less than One Thousand pesos (PhP 1,000.00) but not exceeding Five Thousand Pesos (PhP 5,000.00) or imprisonment of not less than one (1) month but not more than six (6) months or both, at the discretion of the Court.


Section 7A.01 Separability Clause - If, for any reason, any provision, section of part of this Code is declared not valid by a court of competent jurisdiction, such judgment shall not affect or impair the remaining provisions, sections, or parts which shall continue to be in force and effect.

Section 7A.02 Applicability Clause – All other matters relating to the impositions in this Code shall be governed by pertinent provisions of existing laws and other ordinances.

Section 7A.03 Repealing Clause – All ordinances, rules and regulations, or part thereof, in conflict with, or inconsistent with any provision of this code are hereby repealed or modified accordingly.

Section 7A.04 Effectively – This Code shall take effect upon approval and compliance with this code’s provision on publication.

APPROVED UNANIMOUSLY, December ___, 2007.

Vice-Mayor & Presiding Officer

Council Secretary


City Mayor


Secretary to the City Mayor

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