Revised Revenue Code of Antipolo City (2000)

December 13, 2000 ANTIPOLO CITY TAX ORDINANCE NO. 068-00 AN ORDINANCE ENACTING THE "REVISED REVENUE CODE OF ANTIPOLO CITY (2000)" Be it ordained by the Sangguniang Panlungsod of Antipolo City, that: CHAPTER I General Provisions ARTICLE A Short Title and Scope SECTION 1A.01. Title . This Ordinance shall be known as the " Revised Revenue Code of Antipolo City (2000) ." SECTION 1A.02. Scope . This Code shall govern the levy, assessment and collection of taxes, fees, charges and other legal impositions within the jurisdiction of this City. ARTICLE B Definition and Rules of Construction SECTION 1B.01. Definitions . When used in this Code, the term: Agricultural Products include the yield of the soil, such as corn, rice, wheat, rye, hay, coconuts, sugarcane, tobacco, root crops, vegetables, fruits, flowers, and their by-products; ordinary salt; all kind of fish, poultry; and livestock and animal products, whether in their original form or not. The phrase "whether in their original form or not" refers to the transformation of said products by the farmer, fisherman, producer or owner through the application of processes such as, freezing, drying, salting, smoking or stripping for purposes of preserving or otherwise preparing said products for the market. WHEREAS, Republic Act No. 7160 otherwise known as the "Local Government Code of 1991" underscores the need for all local government units to enact their respective enabling tax ordinance in accordance with the provisions of the said law; WHEREAS, the existing tax ordinances of this city need revision and supplementation in order to adjust to the present condition of the populace; WHEREAS, in order to generate the necessary local revenues, it becomes imperative for this Sanggunian to enact a new and comprehensive revenue code; NOW THEREFORE, on motion of Hon. Lorenzo M. Zapanta, Chairman of the Committee on Budget, Finance and Appropriation, with secondment from the members of his committee, it was, RESOLVED, to enact Tax Ordinance No. 68-2000, otherwise known as the "Revised Revenue Code of Antipolo City (2000)," the full text of which is appended hereto and is made an integral part of this resolution; RESOLVED FURTHER, to furnish a copy of this resolution to the Sangguniang Panlalawigan of Rizal with the appended copy of the aforesaid Tax Ordinance for its review and appropriate action. CAIHTE UNANIMOUSLY ADOPTED. December 13, 2000. CERTIFICATION I HEREBY CERTIFY to the correctness of the foregoing resolution. GABRIEL A. MARTINEZ Secretary to the Sangguniang Panlungsod ATTESTED: HON. AGRIPINO G. GARCIA Vice Mayor and Presiding Officer APPROVED: HON. ANGELITO C. GATLABAYAN City Mayor