Amending Section 42 of City Tax Ordinance No. LXIX (An Ordinance Revising City Tax Ordinance No. I)

December 13, 1993 Excerpt from the Minutes of the Regular Session Held by the Sangguniang Panlungsod of the City of Cebu in its Session Hall on December 13, 1993. PRESENT: Hon. Alvin B. Garcia Presiding Officer Hon. Rodolfo Y. Cabrera Pres. Protempore Hon. Eleno V. Abellana Majority Floor Leader Hon. Joy A. G. Young Asst. Maj. Floor Leader Hon. Ronald R. Cuenco Minority Floor Leader Hon. Christopher I. Alix Member Hon. Jessie M. Aznar Member Hon. Ruben C. dela Cerna Member Hon. Manuel L. Concepcion Member Hon. Rico R. F. S. Holganza Member Hon. Laurito M. Malinao Member Hon. Renato V. Osmea Member Hon. Ananias G. Ouano Member Hon. Ramon B. Quisumbing Member Hon. Michael L. Rama Member Hon. Arnulfo R. Ravina Member Hon. Fe Mantua Ruiz Member Hon. Charles T. Vailoces Member ABSENT: Hon. Felixberto A. Rosito Member RESOLUTION NO. 1067-93 The Sangguniang Panlungsod of the City of Cebu, on motion of Members Holganza and Malinao, seconded by Members Cabrera and Aznar, RESOLVED, to approve the following City Tax Ordinance: CITY TAX ORDINANCE NO. LXXII AN ORDINANCE AMENDING SECTION 42 OF CITY TAX ORDINANCE NO. LXIX ENTITLED: AN ORDINANCE REVISING CITY TAX ORDINANCE NO. I OTHERWISE KNOWN AS "THE OMNIBUS TAX ORDINANCE OF THE CITY OF CEBU" AS AMENDED WHEREAS, the City of Cebu believes that fund-raising activities for the benefit of charitable institutions and foundations, non-profit organizations and public service-oriented entities and the holding of wholesome entertainment activities which promote family solidarity and unity should be encouraged and supported; WHEREAS, a major source of fund-raising in the city is the holding of gala or premier shows in theaters or movie-houses; WHEREAS, circuses and carnivals are wholesome entertainment activities which promote family unity and solidarity; WHEREAS, the City of Cebu under Section 42 of City Tax Ord. No. LXIX presently imposes an amusement tax of thirty (30%) percent based on the gross receipts from admission fees in the above-mentioned places and/or activities; IEAHca WHEREAS, the City believes that in order to support and encourage the holding of the abovementioned activities, a lower tax should be imposed; NOW, THEREFORE, foregoing premises considered, the Sangguniang Panlungsod of the City of Cebu, assembled together in session, hereby ordains that: SECTION 1. Section 42 of City Tax Ordinance No. LXIX entitled: AN ORDINANCE REVISING CITY TAX ORDINANCE NO. I OTHERWISE KNOWN AS "THE OMNIBUS TAX ORDINANCE OF THE CITY OF CEBU" AS AMENDED is hereby amended in order to read as follows: "Section 42. Rate of Tax. There shall be paid to the Office of the City Treasurer by the proprietors, lessees, or operators of theaters, cinematographs, concert halls, circuses, boxing stadia and other similar places of entertainment, an amusement tax at the rate of thirty percent (30%) of the gross receipts of admission fees; PROVIDED, HOWEVER, That in case of movie premiers or gala shows for the benefit of a charitable institution/foundation or for any government institution where higher admission fees are charged, the aforementioned rate of thirty percent (30%) shall be levied against the gross receipts based on the regular admission fees, subject to the approval of the Sangguniang Panlungsod; PROVIDED FURTHER, That circuses and carnivals which are likewise held for the benefit of any of the aforementioned institutions and concurrently provide for special discounts to families or minors, a lower rate of not more than fifteen percent (15%) shall be levied subject to the approval of the Sangguniang Panlungsod." TcEDHa SECTION 2. This ordinance shall take effect immediately upon its approval. CARRIED UNANIMOUSLY. (Member Concepcion was out.) I hereby certify to the correctness of the afore-quoted resolution/ordinance. (SGD.) POMPIO A. PARADIANG City Secretary ATTESTED: (SGD.) ALVIN B. GARCIA Presiding Officer APPROVED: December 29, 1993 (SGD.) TOMAS R. OSMEA Mayor