An Ordinance Amending Article 9, Section 1-g, Paragraph 2 of the Baybay City New Revenue Code so as to Impose Tax at a Rate of 2% from Gross Sales/Receipts on Business

December 11, 2017 Excerpt from the Minutes of the 41st Regular Session of the Sangguniang Panlungsod, This City, Held on December 11, 2017. BAYBAY CITY ORDINANCE NO. 025-17 AN ORDINANCE AMENDING ARTICLE 9, SECTION 1-g, PARAGRAPH 2 OF THE BAYBAY CITY NEW REVENUE CODE SO AS TO IMPOSE TAX AT A RATE OF 2% FROM GROSS SALES/RECEIPTS ON BUSINESS HEREUNDER ENUMERATED: 1. Restaurants, cafes, cafeterias, carinderias, eateries, food caterers, ice cream and other refreshment parlors, and soda fountain bars 2. Amusement places, including places wherein customers thereof actively participate without making bets or wagers, including but not limited to night clubs, or day clubs, cocktail lounges, cabarets or dance halls, karaoke bars, skating rinks, bath houses, swimming pools, exclusive clubs such as country and sports clubs, resorts and other similar places, billiard and pool tables, bowling alleys, circuses, carnivals, merry-go-rounds, roller coasters, ferris wheels, swings, shooting galleries, and other similar contrivances, theaters and cinema houses, boxing stadia, race tracks, cockpits and other similar establishments 3. Commission agents 4. Lessors, dealers, brokers of real estate 5. Travel agencies and travel agents 6. Boarding houses, pension houses, motels, apartments, apartelles, and condominiums 7. Subdivision owners/Private Cemeteries and Memorial Parks 8. Privately-owned markets 9. Hospitals, medical clinics, dental clinics, therapeutic clinics, medical laboratories, dental laboratories 10. Cockpit operations (to include plasada and cockpit rentals) 11. Operators of Cable Network System 12. Operators of computer services establishment 13. General consultancy service 14. All other similar activities consisting essentially of the sales of services for a fee. Provided, that in no case shall the tax on gross sales of P2,000,000.00 or more be less than P17,250.00 cSEDTC Sponsored by: SP-Member Atty. Ernesto M. Butawan and Hon. Edgardo R. Ompoy WHEREAS, in February 27, 2017, the Sangguniang Panlungsod of Baybay City enacted Ordinance No. 02, s. of 2017, the Baybay City New Revenue Code; WHEREAS, some provisions of the said ordinance contained provisions which needs to be amended to facilitate the sound implementation thereof; WHEREAS, the said amendment will strengthen revenue collection, which, if not duly corrected will be prejudicial to the interest of the city government; NOW, THEREFORE, be it ordained by the Sangguniang Panlungsod in session assembled: SECTION 1. ARTICLE 9: GRADUATED TAX ON BUSINESS, SECTION 1-g (2) of the Baybay City New Revenue Code is hereby amended as follows: "The same rates of tax are hereby imposed on the businesses hereunder enumerated: 1. Restaurants, cafes, cafeterias, carinderias, eateries, food caterers, ice cream and other refreshment parlors, and soda fountain bars; 2. Amusement places, including places wherein customers thereof actively participate without making bets or wagers, including but not limited to night clubs, or day clubs, cocktail lounges, cabarets or dance halls, karaoke bars, skating rinks, bath houses, swimming pools, exclusive clubs such as country and sports clubs, resorts and other similar places, billiard and pool tables, bowling alleys, circuses, carnivals, merry-go-rounds, roller coasters, ferris wheels, swings, shooting galleries, and other similar contrivances, theaters and cinema houses, boxing stadia, race tracks, cockpits and other similar establishments 3. Commission agents 4. Lessors, dealers, brokers of real estate 5. Travel agencies and travel agents 6. Boarding houses, pension houses, motels, apartments, apartelles, and condominiums 7. Subdivision owners/Private Cemeteries and Memorial Parks 8. Privately-owned markets 9. Hospitals, medical clinics, dental clinics, therapeutic clinics, medical laboratories, dental laboratories 10. Cockpit operations (to include plasada and cockpit rentals) 11. Operators of Cable Network System 12. Operators of computer services establishment 13. General consultancy service 14. All other similar activities consisting essentially of the sales of services for a fee Provided, that in no case shall the tax on gross sales of P2,000,000.00 or more be less than P17,250.00. AMENDMENT: A RATE OF 2% FROM GROSS SALES/RECEIPTS IS HEREBY IMPOSED ON THE FOLLOWING BUSINESSES: 1. Restaurants, cafes, cafeterias, carinderias, eateries, food caterers, ice cream and other refreshment parlors, and soda fountain bars 2. Amusement places, including places wherein customers thereof actively participate without making bets or wagers, including but not limited to night clubs, or day clubs, cocktail lounges, cabarets or dance halls, karaoke bars, skating rinks, bath houses, swimming pools, exclusive clubs such as country and sports clubs, resorts and other similar places, billiard and pool tables, bowling alleys, circuses, carnivals, merry-go-rounds, roller coasters, ferris wheels, swings, shooting galleries, and other similar contrivances, theaters and cinema houses, boxing stadia, race tracks, cockpits and other similar establishments 3. Commission agents 4. Lessors, dealers, brokers of real estate 5. Travel agencies and travel agents 6. Boarding houses, pension houses, motels, apartments, apartelles, and condominiums 7. Subdivision owners/Private Cemeteries and Memorial Parks 8. Privately-owned markets 9. Hospitals, medical clinics, dental clinics, therapeutic clinics, medical laboratories, dental laboratories 10. Cockpit operations (to include plasada and cockpit rentals) 11. Operators of Cable Network System 12. Operators of computer services establishment 13. General consultancy service 14. All other similar activities consisting essentially of the sales of services for a fee. Provided, that in no case shall the tax on gross sales of P2,000,000.00 or more be less than P17,250.00." SECTION 2. All provisions inconsistent with the amended provision are thus deemed amended accordingly. All other provisions of the Baybay City New Revenue Code not so affected shall remain in full force and effect. SECTION 3. Let copies of this ordinance be furnished all offices and businesses concerned for their information and guidance. SECTION 4. This Ordinance shall take effect upon its approval and after due compliance with all the requirements provided for under R.A. 7160. Enacted: December 11, 2017 Baybay City, Leyte, Philippines I HEREBY CERTIFY to the correctness of the foregoing ordinance which was duly adopted during the 41st Regular Session of the Sangguniang Panlungsod, this city, held on December 11, 2017. (SGD.) ATTY. VIVIAN E. VIDALLON SP Secretary ATTESTED & CERTIFIED TO BE DULY ADOPTED: (SGD.) MICHAEL L. CARI City Vice Mayor, Presiding Officer 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 APPROVED BY HER HONOR: (SGD.) CARMEN L. CARI City Mayor CERTIFICATION TO WHOM THIS MAY CONCERN: THIS IS TO CERTIFY that the City Ordinance No. 25, s. 2017 "AN ORDINANCE AMENDING ARTICLE 9, SECTION 1-g, PARAGRAPH 2 OF THE BAYBAY CITY NEW REVENUE CODE SO AS TO IMPOSE TAX AT A RATE OF 2% FROM GROSS SALES/RECEIPTS ON BUSINESS HEREUNDER ENUMERATED": 1. Restaurants, cafes, cafeterias, carinderias, eateries, food caterers, ice cream and other refreshment parlors, and soda fountain bars; 2. Amusement places, including places wherein customers thereof actively participate without making bets or wagers, including but not limited to night clubs, or day clubs cocktail lounges, cabarets or dance halls, karaoke bars, skating rinks, bath houses, swimming pools, exclusive clubs such as country and sports clubs, resorts and other similar places, billiard and pool tables, bowling alleys, circuses, carnivals, merry-go-rounds, roller coasters, ferris wheels, swings, shooting galleries, and other similar contrivances, theaters and cinema houses, boxing stadia, race tracks cockpits and other similar establishments; SDAaTC 3. Commission agents; 4. Lessors, dealers, brokers of real estate; 5. Travel agencies and travel agents; 6. Boarding houses, pension houses, motels, apartments, apartelles and condominiums; 7. Subdivision owners/Private Cemeteries and Memorial Parks; 8. Privately-owned markets; 9. Hospital, medical clinics, dental clinics, therapeutic clinics, medical laboratories, dental laboratories; 10. Cockpit operations (to include plasada and cockpit rentals); 11. Operators of Cable Network System; 12. Operators of computer services establishment; 13. General consultancy service; 14. All other similar activities consisting essentially of the sales of services for a fee, held last December 11, 2017 at the Legislative Building was posted in bulletin boards and published by the EV Mail. Issued this 21st day of December 2017 at Baybay City, Leyte. (SGD.) ATTY. VIVIAN E. VIDALLON SP Secretary ATTACHMENT EV MAIL EASTERN VISAYAS MAIL Hermosilla Drive/Malbasag, Ormoc City Tel. No. (053) 561-0809; Cel Nos. 09189234408 e-mail: [emailprotected] Republic of the Philippines) City of Ormoc) S.S. AFFIDAVIT OF PUBLICATION I, JOSE SANRO JIMENEA, being first duly sworn, deposes and says: that I am the Business Manager of the EASTERN VISAYAS MAIL, a newspaper edited and published in the City of Ormoc and circulated in the cities of Ormoc, Tacloban Maasin and Calbayog, and in the islands of Leyte, Samar and Biliran, the rest of the Visayas islands, Mindanao, Manila and Luzon; That the publication captioned: Republic of the Philippines Province of Leyte City of Baybay OFFICE OF THE SANGGUNIANG PANLUNGSOD Ordinance No. 25. S. 2017-12-23 AN ORDINANCE AMENDING ARTICLE 9, SECTION 1-g, PARAGRAPH OF THE BAYBAY CITY NEW REVENUE CODE SO AS TO IMPOSE TAX AT A RATE OF 2% FROM GROSS SALES/RECEIPTS ON BUSINESS HEREUNDER ENUMERATED APPROVED BY HER HONOR: Sgd. CARMEN L. CARI City Mayor was published in said newspaper for (3) three consecutive weeks in its EV Mail ________-_________________, issues. That I am executing this affidavit to attest to the fact of the foregoing statements. Affiant further sayeth naught. IN WITNESS WHEREOF, I have hereunto affix my signature this 26th day of December, 2017 in Ormoc City. AaCTcI (SGD.) JOSE SANRO JIMENEA Affiant VERIFICATION SWORN AND SUBSCRIBED before me this 26th day of December, 2017 with affiant exhibiting his Tax Identification Number 302-606-065 issued on July 6, 2006 at Ormoc City, Leyte, Philippines. Doc No.: 410 Page No.: 93 Book No.: CXV Series of 2017