Further Amending Sections 42 and 44 of City Tax Ordinance No. LXIX (The Omnibus Tax Ordinance of the City of Cebu)

January 31, 1994 Excerpt from the Minutes of the Regular Session Held by the Sangguniang Panlungsod of the City of Cebu in its Session Hall on January 31, 1994. 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. Michael L. Rama Member Hon. Arnulfo R. Ravina Member Hon. Felixberto A. Rosito Member Hon. Fe Mantua Ruiz Member Hon. Charles T. Vailoces Member ABSENT: Hon. Ramon B. Quisumbing Member RESOLUTION NO. 1338-94 The Sangguniang Panlungsod of the City of Cebu, on motion of Member Cabrera, seconded by Member Abellana, RESOLVED, to approve the following ordinance: CITY TAX ORDINANCE NO. LXXIV AN ORDINANCE FURTHER AMENDING SECTIONS 42 AND 44 OF CITY TAX ORDINANCE NO. LXIX ENTITLED: "THE OMNIBUS TAX ORDINANCE OF THE CITY OF CEBU", AS AMENDED The Sangguniang Panlungsod of the City of Cebu, in a regular session assembled hereby ordains that: SECTION 1. Section 42 of City Tax Ordinance No. LXIX entitled: "THE OMNIBUS TAX ORDINANCE OF THE CITY OF CEBU" is hereby further 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 in case payment of the amusement tax is made promptly on or before the date herein below prescribed, a rebate of three percent (3%) on the aforementioned gross receipts shall be given to the proprietors, lessees, or operators of theaters." SECTION 2. Section 44 of City Tax Ordinance No. LXIX, otherwise known as "THE OMNIBUS TAX ORDINANCE OF THE CITY OF CEBU" is hereby further amended in order 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 exempt from payment of the tax herein imposed. However, subject to the approval of the Sangguniang Panlungsod, pop, rock or similar concerts and all other presentations, subject to amusement tax may be levied at the rate of ten percent (10%) of the gross admission receipts, or the lower rate of five percent (5%) if the owners, operators or promoters of the said presentation(s) donate an amount acceptable to a Cebu based charitable institution(s) or foundation(s). Pop, rock or similar concerts exclusively performed by a Cebuano or Cebu based artists may be totally exempt from this tax upon approval of the Sangguniang Panlungsod of their duly filed application for exemption. HDIaET Athletic games or meets and competitions such as basketball games, boxing exhibitions and bouts are taxable if such games, athletic 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 athletic games, meets or exhibitions which are held primarily for fund-raising purposes and are not exempted from payment of such tax, shall enure exclusively for the benefit of the Cebu City Sports Commission." SECTION 3. This ordinance shall take effect immediately upon its approval. HcISTE CARRIED UNANIMOUSLY. I hereby certify to the correctness of the afore-stated resolution/ordinance. (SGD.) ESTRELLA F. DELOS REYES Actg. Asst. City Secretary ATTESTED: (SGD.) ALVIN B. GARCIA Presiding Officer APPROVED: February 9, 1994 (SGD.) TOMAS R. OSMEA Mayor