Baliwag Municipal Ordinance No. 015-18

September 4, 2018 Excerpt from the Minutes of Regular Session of Sangguniang Bayan of Baliwag, Bulacan Held Last September 04, 2018 at Gat Mariano Ponce Hall. BALIWAG MUNICIPAL ORDINANCE NO. 015-18 AN ORDINANCE AMENDING THE REVISED REVENUE CODE OF BALIWAG, BULACAN (May-akda: Kas. Emmanuel T. Balicanta) WHEREAS , the local government code of 1991 (LGC) is meant to transform local government units (LGUs) into self-reliant communities and active partners in nation-building by giving them more powers, authority, responsibilities and resources; WHEREAS , LGC provides that each LGU shall exercise its power to create its own sources of revenue and to levy taxes, fees and charges subject to the provisions thereat, consistent with the basic policy of local autonomy and such taxes, fees and charges shall accrue exclusively to the LGU; HTcADC WHEREAS , Section 447 of the LGU provides that Sangguniang Bayan has the powers to enact ordinances levying taxes, fees and charges, prescribing the rates thereat for general and specific purposes; WHEREAS , the Sangguniang Panlalawigan of the Province of Bulacan enacted Resolution No. 169-S'18 approving Ordinance No. 16, Series 2017 of the Sangguniang Bayan of the Municipality of Baliwag entitled "AN ORDINANCE ENACTING THE REVISED REVENUE CODE OF THE MUNICIPALITY OF BALIWAG, PROVINCE OF BULACAN; WHEREAS , the rate of lessor on the revised Revenue Code of the Municipality of Baliwag, Province of Bulacan was adjusted from 2.2% to 60% of 1% or an adjustment of 72.72%; WHEREAS , Section 529 of the LGC provides that tax ordinances or revenue measures shall be in accordance with the provisions of the LGC; WHEREAS , the adjustment of the rate of lessor violated the provision of Section 191 of the LGC which provides that LGU shall have the authority to adjust the tax rates not oftener that once every five (5) years, but in no case shall such adjustment exceed ten percent (10%); NOW, THEREFORE, BE IT RESOLVED to void and amend the following provisions of the Revised Revenue Code of the Municipality of Baliwag, Province Bulacan as follows: 1. Amend the Revenue Code by deleting the lessors, dealers, and brokers of real estate from the list in Article A, Section 2A.02, paragrapah L on graduated tax on services. Retain and adapt the old rates of Municipal Tax Ordinance No. 3-97, Chapter 2, Article A, Section 2A-02, paragraphs (n), (o) and (p). On lessors or sub-lessors of real estate including accessories, apartels, pension units, apartments, townhouses, condominiums, houses for lease, rooms and spaces for rent; On dealers of real estate whose main business is involved with independent buying and selling of house and/or lot & building and/or lot; and, On subdivision operators. 2. To include in Chapter III, Permit and Regulatory Fees, Articles A. Mayor's Permit Fee on Business Section 3A.02 Imposition of Fee Subsection C. Other Businesses as "Item No. 25-All other business establishments or undertaking subject to the business tax imposed in Article A, Chapter 2 of this Ordinance, not specifically enumerated above (except circus or menagerie parade and signboards, billboards or advertisements) the amount of P1,000.00 as Mayor's Permit Fee." 3. To delete the Mayor's Permit Fee on No. 4, Item e. Financial Institutions and/or banking/lending institutions Section 3A.02, Article A, Chapter III. For each ATM located outside bank premises the amount of P2,500.00 because Real Property Tax on Machineries is already being imposed on ATM machines. 4. To include Mayor's Permit Fee on Cooperatives duly registered with the Cooperative Development Authority (CDA) the amount of P1,000.00 per BLGF Memorandum Circular No. 31-2009 dated October 7, 2009 Re: Exemption of Cooperatives from the payment of Local Taxes, Fees and Charges, and, BLGF/Memorandum Circular No. 11-001-2016 dated November 14, 2016 Re: Reiterating BLGF Memorandum Circular No. 31-2009 dated October 7, 2009 Re: Exemption of Cooperatives from the payment of Local Taxes, Fees and Charges. 5. To include in Article E. Sanitary Inspection Fee Section 4E.01. Imposition of Fee Paragraph (b) (l) for each business, industrial or agricultural establishment, "with an area of up to 50 sq. m., the amount of sanitary inspection fee of P400.00." NOW, THEREFORE , on the motion of Councilor Emmanuel T. Balicanta duly seconded by Councilor Marie Claudette P. Quimpo and all present councilors in session assembled. RESOLVED , as it is hereby RESOLVED, the Enactment of "An Ordinance Amending the Revised Revenue Code of Baliwag, Bulacan." RESOLVED , further that a certified true copy of this Ordinance be provided all concerned departments and offices. aScITE APPROVED. (SGD.) CHRISTOPHER F. CLEMENTE Vice-Mayor/Presiding Officer, S.B. (SGD.) MARIE CLAUDETTE P. QUIMPO Councilor (SGD.) JOSE NOEL S. PASCUAL Councilor (SGD.) WILFREDO A. LAPIRA Councilor (SGD.) ANDRONICUS O. CRUZ Councilor (SGD.) ERLENE LUZ V. DELA CRUZ Councilor (SGD.) GENEROSO S. LIGON Councilor (SGD.) RICARDO S. ROMULO ABC-President (SGD.) JOSE ADOR D. CRUZ, LL.B. Secretary to the Sangguniang Bayan (SGD.) FERDINAND V. ESTRELLA Mayor