Amending Some Sections of City Tax Ordinance No. LXIX (Revised Omnibus Tax Ordinance of the City of Cebu)

May 2, 1994 Excerpt from the Minutes of the Regular Session Held by the Sangguniang Panlungsod of the City of Cebu in its Session Hall on May 2, 1994. PRESENT: Hon. Eleno V. Abellana Acting Pres. Officer Hon. Alvin B. Garcia Presiding Officer Hon. Rodolfo Y. Cabrera Pres. Protempore 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. Ananias G. Ouano Member Hon. Ramon B. Quisumbing 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. Renato V. Osmea Member RESOLUTION NO. 2118-94 The Sangguniang Panlungsod of the City of Cebu, on motion Member Cabrera, seconded by Member Aznar, DCaSHI RESOLVED, to approve the following ordinance: CITY TAX ORDINANCE NO. LXXVI AN ORDINANCE AMENDING SOME SECTIONS OF CITY TAX ORDINANCE NO. LXIX, OTHERWISE KNOWN AS THE REVISED OMNIBUS TAX ORDINANCE OF THE CITY OF CEBU The Sangguniang Panlungsod of the City of Cebu, in a regular session assembled, do hereby ordain: SECTION 1. There shall be added one (1) section in the City Tax Ordinance No. LXIX, otherwise known as the Revised Omnibus Tax Ordinance of the City of Cebu, to be known as Section 19-A, which shall read as follows: "Section 19-A. AUTHORITY OF THE CITY TREASURER TO EXAMINE BOOKS OF ACCOUNTS. THE CITY TREASURER OR IS AUTHORIZED DEPUTIES SHALL HAVE THE AUTHORITY TO EXAMINE BOOKS OF ACCOUNTS OF ANY BUSINESS ESTABLISHMENTS SITUATED WITHIN THE TERRITORIAL JURISDICTION OF THE CITY OF CEBU. (New) SECTION 2. Section 21 of City Tax Ordinance No. LXIX, otherwise known as the Revised Omnibus Tax Ordinance of the City of Cebu, is hereby amended by adding one (1) sentence after the last sentence thereof, which shall read as follows: "Section 21. . . . . HOWEVER, IF THE COMPLAINT HAS ALREADY BEEN FILED IN COURT AND THE CORRESPONDING LEGAL FEES AND OTHER INCIDENTAL EXPENSES HAVE BEEN PAID BUT JUDGMENT HAS NOT YET BEEN RENDERED, THE VIOLATOR(S) SHALL REIMBURSE THE TOTAL AMOUNT INCURRED IN ADDITION TO THE COMPROMISE PENALTY IMPOSED HEREIN." (New) SECTION 3. Section 66-A of City Tax Ordinance No. LXIX, otherwise known as the Revised Omnibus Tax Ordinance of the City of Cebu, is hereby amended by increasing the reward to one-half of the compromise penalty and changing the number of the section from "20" to "21" which shall now read as follows: "Section 66-A. Reward for Tax Informer . Any person who reports any tax evasion or any of the specific violations enumerated under Section 66 of this Ordinance shall be rewarded the amount equivalent to ONE-HALF (1/2) of the compromise penalty provided in Section 21 and/or fine under Section 114 of this Ordinance if the same are collected due to the said information." (New) SECTION 4. Section 114 of City Tax Ordinance No. LXIX, otherwise known as the Revised Omnibus Tax Ordinance of the City of Cebu, is hereby amended by changing the word "or" to "and" between the words "fine" and "imprisonment" and shall now read as follows: "Section 114. Penalties . Violation of any provisions of this ordinance shall be punishable by a fine of not less than ONE THOUSAND (P1,000.00) PESOS nor more than FIVE THOUSAND (P5,000.00) PESOS, or imprisonment of not less than one (1) month nor more than six (6) months or both such fine and imprisonment at the discretion of the court (Sec. 517, LGC)." CARRIED UNANIMOUSLY. (Pres. Officer Garcia, Members Cuenco & Quisumbing were out.) I hereby certify to the correctness of the afore-stated resolution/ordinance. (SGD.) ESTRELLA F. DE LOS REYES Asst. City Secretary ATTESTED: (SGD.) ELENO V. ABELLANA Acting Pres. Officer APPROVED: May 18, 1994 (SGD.) TOMAS R. OSMEA Mayor