An Ordinance Granting Amnesty on Surcharges of Tax Due on Real Properties and Business Permits in the City of Baybay

April 10, 2017 BAYBAY CITY ORDINANCE NO. 011-17 AN ORDINANCE GRANTING AMNESTY ON SURCHARGES OF TAX DUE ON REAL PROPERTIES AND BUSINESS PERMITS IN THE CITY OF BAYBAY Sponsored by Honorable Vicente Veloso Be it enacted by the Sangguniang Panlungsod of Baybay City, that: SECTION 1. Title. This ordinance shall be known as "An Ordinance Granting Amnesty on Surcharges of Tax Due on Real Properties and Business Permits in the City of Baybay." SECTION 2. Policy Statement. It shall be the policy of the City Government of Baybay to grant tax amnesty, incentives or relief under such terms and conditions as deemed necessary in order to encourage the payment of taxes and fees and to improve the tax collection effort of the city. SECTION 3. Definition of Terms. For purposes of this ordinance the following are hereby defined: a. Amnesty refers to the forgiveness or condonation of surcharges on delinquent real property taxes and unpaid business permits. b. Delinquent Real Property Tax refers to real property the taxes of which remain unpaid when these become due. c. Surcharges refers to the definition in Sec. 168 of the R.A. 7160 (The Local Government Code of the Philippines) which shall not exceed twenty-five percent (25%) of the amount of taxes, fees or charges not paid on time. d. Real Property refers to all agricultural land, residential land and residential and commercial buildings. e. Business/Mayor's Permit refers to the yearly fees assessed on all business operations in the City of Baybay. SECTION 4. Amnesty Grant. There is hereby a grant of amnesty on all delinquent real properties, and unpaid business permits by condoning their accrued surcharges from 5 years past and up to the end of this year. SECTION 5. Coverage. This ordinance shall cover real properties defined under Section 3 (d) and business operations in the city. SECTION 6. Exclusion. Properties under court litigation are excluded from the coverage of the amnesty grant. SECTION 7. Guidelines. Owners of delinquent real property, and business operators shall follow the following guidelines required for the availment of amnesty on surcharges of tax due on real property: a. Duly accomplished application form for amnesty to be provided and approved by the City Treasurer. b. Delinquent taxes and permit fees and current year's taxes and permit fees shall be paid in full. The surcharges due on real property taxes shall be condoned only up to the time set on this grant. c. Payments made under this program shall be unconditional, or no payments under protest. d. Period of availment shall be eight (8) months from the renactment of this ordinance but shall not go beyond December 15, 2017. e. Owners of undeclared real properties (define under Section 3-d of this ordinance) and businesses are enjoined to declare their properties within the prescribed period in order to avail of the amnesty. SECTION 8. Administrative Provisions. For the effective implementation of this ordinance, the following shall be observed: a. The City Treasurer shall prepare the necessary forms to be used in this program within ten (10) days upon approval of this ordinance. b. The City Treasurer shall conduct intensive information drive. c. The City Treasurer shall submit quarterly reports to the City Mayor and Sangguniang Panlungsod on the progress of the program. SECTION 9. Public Auction. No public auction of real properties due to non-payment of tax delinquencies shall be held and initiated by the City of Baybay during the amnesty period; upon expiration of the amnesty program, the City Treasurer may proceed with this option. SECTION 10. Separability Clause. If for any reason, any portion or provision of this Ordinance is declared unconstitutional or invalid, the other sections or provisions not affected shall continue to be in full force and effect. SECTION 11. Repealing Clause. All ordinances, resolutions, memoranda, orders and other issuances inconsistent with this ordinance are considered repealed or modified accordingly. SECTION 12. Effectivity Clause. This ordinance shall take effect immediately upon approval. DETACa Enacted, April 10, 2017. RESOLVED FURTHER , that certified copies of this resolution be furnished to the offices concerned for their information and appropriate action. CARRIED UNANIMOUSLY. I HEREBY CERTIFY to the correctness of the foregoing resolution which was duly adopted during the 14th Regular Session of the Sangguniang Panlungsod, this city, held on April 10, 2017. (SGD.) ATTY. VIVIAN E. VIDALLON SP Secretary ATTESTED & CERTIFIED TO BE DULY ADOPTED: (SGD.) MICHAEL L. CARI City Vice Mayor, Presiding Officer APPROVED BY HER HONOR: (SGD.) CARMEN L. CARI City Mayor With our concurrence: (SGD.) ATTY. ERNESTO M. BUTAWAN SP Member (SGD.) EDGARDO R. OMPOY SP Member (SGD.) ARTURO ELISA O. ASTORGA SP Member (SGD.) LEONCIO P. ASILOM, JR. SP Member (SGD.) RODULFO S. PALMA, JR. SP Member (SGD.) VICENTE VICTOR G. VELOSO SP Member (SGD.) ALAN D. FERNANDEZ SP Member (SGD.) DOMINADOR K. MURILLO, D.M. SP Member (SGD.) FILEMON F. AVILA SP Member (SGD.) JORGE V. REBUCAS SP Member (SGD.) MANDY G. MUEZ President, LIGA ng mga Barangay Ex-Officio, SP Member