An Ordinance Amending Section 4, Article II of City Tax Ordinance No. CXXII, Otherwise Known as "An Ordinance Strengthening the Social Amelioration Program of the City of Cebu, Improving and Enhancing its Collection and Disbursement Mechanism and Ensuring Maximum Benefits to Those Who are Socially-Disadvantaged, Thereby Expressly Repealing Sections 51 and 52 of Chapter 13 of City Tax Ordinance No. LXIX, Otherwise Known 'As the Omnibus Tax Code of the City of Cebu'"

September 2, 2015 Excerpt from the Minutes of the Regular Session Held by the Sangguniang Panlungsod of the City of Cebu in its Session Hall on September 2, 2015. RESOLUTION NO. 13-0538-2015 The Sangguniang Panlungsod of the City of Cebu, as moved by Member Cabrera and seconded by Member Abella; RESOLVED, to approve the following Ordinance: CEBU CITY TAX ORDINANCE NO. CXXXIII AN ORDINANCE AMENDING SECTION 4, ARTICLE II OF CITY TAX ORDINANCE NO. CXXII, OTHERWISE KNOWN AS "AN ORDINANCE STRENGTHENING THE SOCIAL AMELIORATION PROGRAM OF THE CITY OF CEBU, IMPROVING AND ENHANCING ITS COLLECTION AND DISBURSEMENT MECHANISM AND ENSURING MAXIMUM BENEFITS TO THOSE WHO ARE SOCIALLY-DISADVANTAGED, THEREBY EXPRESSLY REPEALING SECTIONS 51 AND 52 OF CHAPTER 13 OF CITY TAX ORDINANCE NO. LXIX, OTHERWISE KNOWN 'AS THE OMNIBUS TAX CODE OF THE CITY OF CEBU'" WHEREAS, Republic Act No. 6977, otherwise known as the "Magna Carta for Micro, Small and Medium Enterprises (MSMEs),' as amended by Republic Act No. 8289 and further amended by Republic Act No. 9501, declares the policy of the State to promote, support, strengthen and encourage the growth and development of MSMEs in all productive sectors of the economy and, to this end, shall recognize the specific needs of the MSMEs and shall undertake to promote entrepreneurship, support entrepreneurs, encourage the establishment of MSMEs and ensure their continuing viability and growth; WHEREAS, the Local Micro, Small and Medium Enterprise Development (MSMED) Council, created by virtue of City Ordinance No. 1976, as amended by City Ordinance No. 2270, and further amended by City Ordinance No. 2310, to promote the progress and sustainability of micro, small and medium enterprises in the city has received proposals from the Spa and Wellness Association of Cebu (SWAC), Health and Wellness Organization of Cebu (HWOC), and the Department of Trade and Industry (DTI)-Cebu Provincial Office to delist massage parlors among the establishments covered in Article II Section 4 of City Tax Ordinance No. CXXII, also known as the "Accelerated Amelioration Program of Cebu City," the reason being that the establishments covered thereof, belong to the amusement and/or entertainment sector; WHEREAS, massage parlors are business establishments that offer therapeutic massage, considered by the Department of Health (DOH) Administrative Order No. 2010-0034 dated December 10, 2010 or the "Revised Implementing Rules and Regulations Governing Massage Clinics and Sauna Establishments" to be "the oldest method of healing that applies various techniques like fixed or movable pressure, holding, vibration, rocking, friction, kneading and compression using primarily the hands and other areas of the body, such as the forearms, elbows or feet to the muscular structure and soft tissues of the body"; WHEREAS, being promoters of health and wellness, massage parlors should be properly classified under the Health and Wellness Tourism Sector, one of Cebu's most promising niche industries according to the DTI that employ licensed massage therapists subject to the guidelines provided under DOH Administrative Order No. 2010-0034; THEREFORE, the Sangguniang Panlungsod of the City of Cebu, in a regular session assembled, hereby ordains that: SECTION 1. Section 4 Article II of City Tax Ordinance No. CXXII is hereby amended, in order to read as follows: CAIHTE " ARTICLE II SCOPE AND COVERAGE SECTION 4. SCOPE AND COVERAGE. This Ordinance shall apply to patrons of business establishments identified as follows: (a) Night Clubs and Discotheques places of relaxation, rest and recreation that serve alcoholic beverages beyond 10:00 PM; (b) Casinos and other gaming establishments; (c) Fighting Cockpits; (d) Karaoke Clubs; (e) Beerhouse; and (f) Motels and Drive-inns. " SECTION 2. Separability Clause. Should any part or parts of this Ordinance be declared unconstitutional or invalid, other parts or provisions hereof, which are not affected thereby shall continue to be in full force and effect; SECTION 3. Repealing Clause . Any other ordinances or parts thereof, inconsistent with this Ordinance are hereby deemed repealed or modified accordingly. SECTION 4. Effectivity . This Ordinance shall take effect fifteen (15) days after publication in a newspaper of local circulation. CARRIED UNANIMOUSLY. I hereby certify to the correctness of the aforequoted resolution/ordinance. (SGD.) MARY ANTONIETTE R. OLIVAR Board Secretary ATTESTED: (SGD.) NESTOR D. ARCHIVAL SR. Acting Presiding Officer APPROVED: (SGD.) EDGARDO C. LABELLA Acting Mayor