Amending Certain Provisions of Tax Ordinance No. 2285, Series of 2008 (The Local Revenue Code of 2007 of Lucena City)

May 21, 2012 Minutes of the 88th Regular Session of the 15th Sanggunian Panlungsod of Lucena, Held on May 21, 2012 at the Sangguniang Panlungsod Session Hall, City Hall Annex Bldg., Better Living Subdivision, Barangay Isabang, Lucena City. PRESENT: Hon. Roderick A. Alcala, City Vice-Mayor & Presiding Officer Hon. Ramil C. Talaga, City Councilor Hon. Danilo B. Faller, City Councilor Hon. Americo Q. Lacerna, City Councilor Hon. Michael C. Dalida, City Councilor Hon. William M. Noche, City Councilor Hon. Danilo R. Zaballero, City Councilor Hon. Felix F. Avillo, City Councilor Hon. Rey Oliver S. Alejandrino, City Councilor Hon. Romeo M. Maao, City Councilor Hon. Leonora D. Papa City Councilor Hon. Marcelo C. Magadia, City Councilor (ABC-Rep.) Hon. Mikell Angelo S. Portes, City Councilor (SK Rep.) ABSENT: NONE A quorum having been formed, the session was called to order at exactly 2:30 in the afternoon and adjourned at exactly 4:15 in the afternoon. EHTIDA Authored by Coun. William M. Noche Together with Couns. Leonora D. Papa, Danilo R. Zaballero, Felix F. Avillo, Rey Oliver S. Alejandrino, Romeo M. Maao and Marcelo C. Magadia, as Co-Authors. EXPLANATORY NOTE WHEREAS, Ordinance No. 2285, series of 2008, an ordinance enacting the Local Revenue Code of Lucena City was approved on 03 April 2008; WHEREAS, on March 15, 2012, the Local Chief Executive endorsed to the Sangguniang Panglunsod proposed amendments to the Local Revenue Code; WHEREAS, during the public hearing conducted on May 8, 2012 wherein all sectors to be affected by the amendments were represented, it was the consensus that the amendments are welcome, timely and beneficial. NOW, THEREFORE, on motion of Hon. William M. Noche, together with Hons. Leonora D. Papa, Danilo R. Zaballero, Felix F. Avillo, Rey Oliver S. Alejandrino, Romeo M. Maao and Marcelo C. Magadia, duly seconded by Hons. Americo Q. Lacerna, Felix F. Avillo and Romeo M. Maao, RESOLVE, as it is hereby RESOLVED, to enact the following ordinance: LUCENA CITY ORDINANCE NO. 2446-12 AN ORDINANCE AMENDING CERTAIN PROVISIONS OF TAX ORDINANCE NO. 2285, SERIES OF 2008, OTHERWISE KNOWN AS THE LOCAL REVENUE CODE OF 2007 OF LUCENA CITY Be it ordained by the Sangguniang Panglunsod of Lucena, in regular session duly assembled, that: SECTION 1. The Schedule/Table of Gross Sales/Receipts for the Preceding Calendar Year in Sections 1.02A, 1.02C, and 1.02E of Title III TAX ON BUSINESS of Ordinance No. 2285, Series of 2008, are hereby amended. SECTION 1.02A FROM TO In Excess of P20,000,000.00 P20,000,000.00 and above SECTION 1.02C FROM TO In Excess of P10,000,000.00 P10,000,000.00 and above SECTION 1.02E FROM TO In Excess of P1,000,000.00 P1,000,000.00 and above SECTION 2. The rates of graduated taxes hereunder enumerated, contained in Section 1.02I, TITLE III TAX ON BUSINESS, is hereby amended. IDAESH Gross Sales/Receipts for the Preceding Calendar Amount of Tax per Annum Year From To Less than 5,000 41.25 41.25 5,000.00 or more but less than 10,000.00 92.40 92.40 10,000.00 or more but less than 15,000.00 156.75 156.75 15,000.00 or more but less than 20,000.00 247.50 247.50 20,000.00 or more but less than 30,000.00 412.50 412.50 30,000.00 or more but less than 40,000.00 577.50 577.50 40,000.00 or more but less than 50,000.00 825.00 825.00 50,000.00 or more but less than 75,000.00 1,320.00 1,320.00 75,000.00 or more but less than 100,000.00 1,980.00 1,980.00 100,000.00 or more but less than 150,000.00 2,970.00 2,970.00 150,000.00 or more but less than 200,000.00 3,960.00 3,960.00 200,000.00 or more but less than 250,000.00 5,445.00 5,445.00 250,000.00 or more but less than 300,000.00 6,930.00 6,930.00 300,000.00 or more but less than 400,000.00 11,240.00 9,240.00 400,000.00 or more but less than 500,000.00 12,375.00 12,375.00 500,000.00 or more but less than 750,000.00 13,875.00 13,875.00 750,000.00 or more but less than 1,000,000.00 15,375.00 15,375.00 1,000,000.00 or more but less than 2,000,000.00 17,250.00 17,250.00 In excess of P2,000,000.00 At a rate of At a rate of seventy-five seventy-five percent percent (75%) of one (75%) of one point one point one percent (1%) n percent (1.1%) Provided, that in no case shall the tax on gross sales of Php2,000,000.00 or more be less than Php17,250.00. SECTION 3. Section 1.01 (a), Chapter 1 of TITLE IV PERMIT and REGULATORY FEES is hereby amended. FROM Air-conditioned buses 1,200.00 Buses without air conditioning 800.00 Passenger Van 400.00 Taxis 400.00 Trucks 0.00 TO Air-conditioned buses 1,200.00 per unit Buses without air conditioning 800.00 per unit Passenger Van 400.00 per unit Taxis 400.00 per unit Trucks 1,200 per unit SECTION 4. Section 12.03 (b) of Chapter 12, TITLE IV PERMIT AND REGULATORY FEES is hereby amended. FROM ". . . an additional surcharge of 50% of the required payment per month shall be imposed." TO ". . . an additional surcharge at 25% of the amount of fees or charges not paid on time and an interest of 2% per month of the unpaid fees or charges including surcharges not exceeding 36 months shall be imposed." SECTION 5. Section 14.01 (e) of Chapter 14, TITLE IV PERMIT AND REGULATORY FEES is hereby amended. ACcDEa FROM "2,500 to 5,000 kls. P750.00" TO "2,501 to 5,000 kls. P750.00" SECTION 6. Section 1.2.02 of TITLE V SERVICE FEES is hereby amended From Cattle 10.00 Carabao 10.00 Pig Piglet 3.00 Fowl 0.25 Chicks 0.10 To Cattle 10.00 Carabao 10.00 Pig 5.00 Piglet 3.00 Fowl 0.25 Chicks 0.10 SECTION 7. Section 2.8.01C. Service of TITLE V SERVICE FEES is hereby amended. From c.11 Private universities, colleges, schools, secondary schools. . . More than 400 sq.m. 5,000.00 301 to 400 sq.m. 3,500.00 300 sq. and below 2,500.00 To 20,000 students or more 5,000.00 15,000 or more but less than 20,000 students 4,500.00 10,000 or more but less than 15,000 students 3,500.00 7,500 or more but less than 10,000 students 3,000.00 5,000 or more but less than 7,500 students 2,500.00 2,500 or more but less than 5,000 students 2,000.00 1,000 or more but less than 2,500 students 1,500.00 Below 1,000 students 1,000.00 SECTION 8. Additional Provisions . That two (2) additional provisions shall be incorporated in Tax Ordinance No. 2285, series of 2008 (Local Revenue Code), to wit: a) Insertion after Section 1.05 Time of Payment, TITLE II REAL PROPERTY TAX. " Tax Discount for Advanced and Prompt Payment. If the basic real property and additional SEF tax are paid on or before the deadline as provided for in Section 1.05 of this Code, the taxpayer shall be entitled to a discount of ten percent (10%) and whether the same be paid in full before January 1 which is considered as advanced payment." b) Insertion after No. 4 Fees collected under this Chapter shall form part of . . . Section 2.8.02 Administrative Provisions in TITLE V SERVICE FEES: DaTICc "Exemption: 1. Lessor of building for commercial/business purposes shall be exempted from payment of said fee, provided during the period of lease there are lessors thereon who will pay the corresponding service fees, otherwise the lessors shall be obliged to pay the said fees." SECTION 9. Effectivity. This ordinance shall take effect thirty (30) days after posting and publication, as required by law, have been complied with. ENACTED: May 21, 2012 I HEREBY CERTIFY to the correctness of Ordinance No. 2446, Series of 2012, entitled: "AN ORDINANCE AMENDING CERTAIN PROVISIONS OF TAX ORDINANCE NO. 2285, SERIES OF 2008, OTHERWISE KNOWN AS THE LOCAL REVENUE CODE OF 2007 OF LUCENA CITY." which was duly enacted by the City Council during its regular session held on May 21, 2012. (SGD.) LEONARD E. PENSADER Secretary to the Sanggunian Panlungsod II ATTESTED AND CERTIFIED TO BE DULY ENACTED: (SGD.) RODERICK A. ALCALA City Vice-Mayor & Presiding Officer APPROVED: June 6, 2012. (SGD.) BARBARA RUBY C. TALAGA City Mayor n Note from the Publisher: Copied verbatim from the official copy. "(1%)" should read as "(1.1%)".