An Ordinance Further Amending Section 44 of City Tax Ordinance No. LXIX, Otherwise Known as the Omnibus Tax Ordinance of the City of Cebu, as Amended

June 25, 2014 Excerpt from the Minutes of the Regular Session Held by the Sangguniang Panlungsod of the City of Cebu in its Session Hall on June 25, 2014. RESOLUTION NO. 13-3198-2014 The Sangguniang Panlungsod of the City of Cebu, as moved by Member R. Osmea and seconded by Member de los Santos; RESOLVED, to approve the following Ordinance: CEBU CITY TAX ORDINANCE NO. CXXXII AN ORDINANCE FURTHER AMENDING SECTION 44 OF CITY TAX ORDINANCE NO. LXIX, OTHERWISE KNOWN AS THE OMNIBUS TAX ORDINANCE OF THE CITY OF CEBU, AS AMENDED WHEREAS, Section 44 of City Tax Ordinance No. LXIX, otherwise known as the Omnibus Tax Ordinance of the City of Cebu, as amended, provides a tax reduction or exemption from the payment of amusement tax involving pop, folk, rock or similar concerts and all other presentations subject to the approval of the Sangguniang Panlungsod of their duly filed application for exemption and provided the owners, operators or promoters of such concerts or presentations shall donate an amount of not less than Ten Thousand Pesos (P10,000.00) to a Cebu-based charitable institution(s) or foundation(s) or Non-Governmental Organization; WHEREAS, while the said provision provides a tax reduction without stating the rate thereof, it has been consistently adopted by the Sangguniang Panlungsod to grant five percent (5%) tax reduction to relevant applications filed before it; WHEREAS, the amount of Ten Thousand Pesos (P10,000.00) as donation for those granted with a tax exemption was approved in 2004 yet and almost ten years have already lapsed since then, thus there is a need to increase it to Thirty Thousand Pesos (P30,000.00) for the benefit of Cebu-based charitable institution(s) or foundation(s) or Non-Governmental Organization; WHEREAS, by experience, there is confusion which of either tax reduction or exemption should be granted on applications filed before the Sangguniang Panlungsod and as to what requirements are to be complied with in relation to said applications; WHEREAS, there is a need to amend the said pertinent provision to conform with the policy of this Sangguniang Panlungsod and to clarify the specific requirements for any application for tax reduction or exemption; THEREFORE, the Sangguniang Panlungsod of the City of Cebu, in a regular session assembled, hereby ordains that: SECTION 1. Section 44 of City Tax Ordinance No. LXIX, otherwise known as the OMNIBUS TAX ORDINANCE OF THE CITY OF CEBU, as amended, is hereby further amended to read as follows: " SECTION 44. EXEMPTIONS . The holding of operas, concerts, dramas, recitals, painting and art exhibitions, flower shows, musical programs, literary and oratorical presentations shall be exempted from the payment of the amusement tax subject to the approval of the Sangguniang Panlungsod of their duly filed application for exemption. Subject to the approval of the Sangguniang Panlungsod, a pop, folk, rock or similar concerts and all other presentations may be granted a tax reduction of the payment of amusement tax at the rate of either five percent (5%) or ten percent (10%) based on their gross receipts or be exempted from the payment of the amusement tax; Provided an application for tax reduction or tax exemption as the case may be is duly filed in relation thereto; Provided further that, in case of tax reduction, the owners, operators or promoters of the said pop, folk, rock or similar concerts and all other presentations shall donate to a Cebu-based charitable institution(s) or foundation(s) or Non-Governmental Organization (NGO) an amount of not less than Fifteen Thousand Pesos (P15,000.00) if the rate of reduction is five percent (5%) based on their gross receipts or not less than Thirty Thousand Pesos (P30,000.00) if the rate of reduction is ten percent (10%) based on their gross receipts. ETHIDa Athletic games or meets and competitions such as basketball games, boxing exhibitions and bouts are taxable if such game, athletics, meets or exhibitions are held primarily for fund-raising purposes, unless they are held under the auspices of or sponsored by Educational Institutions; by the Philippine Amateur Athletic Federation (PAAF); by the Basketball Association of the Philippines (BAP); by the Philippine National Red Cross (PNRC); by the Cebu City Sports Commission (CCSC); by the Federation of the Association of Barangay Councils (FABC); and by the SK Federation; PROVIDED, HOWEVER, That all the Amusement taxes collected from the athletic games, meets or exhibitions, which are held primarily for fund-raising purposes and are not exempted from payment of such tax, shall inure exclusively for the benefit of the Cebu City Sports Commission. The request for exemption or reduction of amusement tax must be supported by a Memorandum of Agreement (MOA) signed by the promoter/producer/sponsoring agent and the beneficiary. All other Athletic games, meets and/or competitions not sponsored by the entities/institutions mentioned above shall be entitled to the following rates based on their gross receipts: Over But Not Over The Tax Shall Plus Of the Excess Be Over P50,000.00 Exempt P50,000.00 100,000.00 P15,000.00 10% P50,000.00 100,000.00 200,000.00 15,000.00 15% 100,000.00 200,000.00 300,000.00 25,000.00 20% 200,000.00 300,000.00 400,000.00 35,000.00 25% 300,000.00 400,000.00 500,000.00 50,000.00 30% 400,000.00 500,000.00 Regular Rate PROVIDED, it is undertaken to promote and develop Cebuano athletes; PROVIDED FURTHER, that a request to that effect together with the list of the Cebuano athletes involved in the said activity is submitted to the Sangguniang Panlungsod for approval." SECTION 2. Separability Clause . Should any provision of this Ordinance be declared unconstitutional or illegal by any court of competent jurisdiction, the portion not so declared shall remain in effect and enforceable. SECTION 3. Repealing Clause . Any ordinance or parts thereof which are inconsistent with the provisions of this Ordinance are hereby repealed or amended accordingly. SECTION 4. Effectivity Clause . This Ordinance shall take effect fifteen days after its publication in a newspaper of general circulation. CARRIED UNANIMOUSLY. I hereby certify to the correctness of the aforequoted resolution/ordinance. (SGD.) CYNTHIA M. KAHULUGAN Acting Secretary to the Sangguniang Panlungsod ATTESTED: (SGD.) NESTOR D. ARCHIVAL SR. Acting Presiding Officer APPROVED: (SGD.) MICHAEL L. RAMA City Mayor July 9, 2014