The Revenue Code of Cebu of 2008

July 20, 2015 Excerpt from the Minutes of the 25th Regular Session Held by the Sangguniang Panlalawigan of Cebu, at the Session Hall, Legislative Building, Capitol Compound, Cebu City on July 20, 2015 . PRESENT: Hon. Agnes A. Magpale Vice Governor/Presiding Officer Hon. Julian B. Daan Presiding Officer Pro Tempore (Presiding) Hon. Arleigh Jay C. Sitoy Majority Floor Leader Hon. Jude Thaddeus Durano Sybico Assistant Majority Floor Leader Hon. Raul D. Alcoseba Sanggunian Member Hon. Peter John D. Calderon Sanggunian Member Hon. Christopher R. Baricuatro Sanggunian Member Hon. Grecilda P. Sanchez Sanggunian Member Hon. Alex S. Binghay Sanggunian Member Hon. Joven J. Mondigo, Jr. Sanggunian Member Hon. Sun J. Shimura Sanggunian Member Hon. Miguel Antonio A. Magpale Sanggunian Member Hon. Thadeo Z. Ouano Sanggunian Member Hon. Carmen Remedios Durano-Meca Sanggunian Member (PCL) Hon. Celestino A. Martinez, III Sanggunian Member (FABC) RESOLUTION NO. 1817-15 Author: Hon. Thadeo Z. Ouano WHEREAS, Section 139 of the Provincial Ordinance No. 2008-10, the Revenue Code of Cebu of 2008, provides for the imposition of amusement tax at a rate of twenty percent (20%) of the gross receipts from admission fees in accordance with Section 140 (a) of Republic Act No. 7160, otherwise known as the Local Government Code of 1991, which provides that the province may levy an amusement tax at a rate of not more than thirty percent (30%) of the gross receipts from admission fees; WHEREAS, Republic Act No. 9640 (lapsed into law on May 21, 2009) amends Section 140 (a) of the Local Government Code of 1991, which states, "The province may levy an amusement tax to be collected from the proprietors, lessees, or operators of theaters, cinemas, concert halls, circuses, boxing stadia, and other places of amusement at a rate of not more than ten percent (10%) of the gross receipts from admission fees"; WHEREAS, the reduction of Amusement Tax, presently collected by the Province of Cebu through the 2008 Provincial Revenue Code of Cebu, from the rate of twenty percent (20%) to ten percent (10%) is essential in harmony with the provisions of Republic Act No. 9640, an act amending Section 140 (a) of Republic Act No. 7160, otherwise known as the Local Government Code of 1991; WHEREAS, this local legislative amendment finds no legal impediment for its approval before the august Body of the 13th Sangguniang Panlalawigan and as recommended by the offices of the Provincial Treasurer and the Provincial Legal Office, for being in accordance with the national law on which it has been based; NOW, THEREFORE, on motion of Member/Author, Hon. THADEO Z. OUANO, duly seconded by Member, Hon. CELESTINO A. MARTINEZ, III, be it RESOLVED to enact, as it is hereby ENACTED, the following: CEBU PROVINCIAL ORDINANCE NO. 019-15 AMENDING SECTION 139 OF THE PROVINCIAL ORDINANCE NO. 2008-10 OTHERWISE KNOWN AS "THE REVENUE CODE OF CEBU OF 2008" The Sangguniang Panlalawigan of Cebu hereby ORDAINS, that: HEITAD SECTION 1. Section 139 of Ordinance No. 2008-10, otherwise known as " The Revenue Code of Cebu of 2008 ",is hereby amended to read as follows: From: Section 139 . Imposition of Tax . There is hereby imposed an amusement tax to be collected from the operators of theaters, cinemas, concert halls, circuses, boxing stadia, and other places of amusement at a rate of twenty percent (20%) of the gross receipts from admission fees. To: Section 139. Imposition of Tax . There is hereby imposed an amusement tax to be collected from the operators of theaters, cinemas, concert halls, circuses, boxing stadia, and other places of amusement at a rate of ten percent (10%) of the gross receipts from admission fees. SECTION 2. Repealing Clause . All ordinances, issuances, orders, rules and regulations which are inconsistent with the provision of this Ordinance are hereby deemed repealed and/or modified accordingly. SECTION 3. Separability Clause . If any part of the provision in this ordinance be declared invalid or unconstitutional, those which are not so declared shall remain in full force and effect. SECTION 4. Effectivity . This Ordinance shall take effect immediately upon approval. ENACTED AND CARRIED UNANIMOUSLY. I hereby certify to the correctness of the afore-quoted resolution. (SGD.) PULCHRA MARIE E. ACEVEDO Secretary to the Sangguniang Panlalawigan ATTESTED: (SGD.) JULIAN B. DAAN Acting Presiding Officer APPROVED: August 13, 2015 (SGD.) HILARIO P. DAVIDE III Provincial Governor