An Ordinance Amending Sections 3F.01 and 3F.03 of City Ordinance No. 2004-A-025, Otherwise Known as the Revised Makati Revenue Code (RMRC), Subject to Applicable Laws and Auditing Rules and Procedures

January 18, 2017 On motion presented by Hon. M.C.M. Yabut, which was duly seconded by all Members present, the Sangguniang Panlungsod of the City of Makati approved City Ordinance No. 2017-008 on third and final reading. MAKATI CITY ORDINANCE NO. 008-17 Authors: Hon. M.C.M. Yabut, Hon. M.A.S.J. Casal-Uy, Hon. D.A. Jacome, Hon. G.I.N. de Lara-Bes, Hon. N.S. Yabut Jr., Hon. M.A.M. Ortega and Hon. F.T. Eusebio Co-Authors: Hon. S.C. Aspillaga, Hon. V.V. Hilario, Jr., Hon. L.S. Javier, Jr., Hon. L.M. Magpantay, Hon. R.C. Medina, Hon. A.P. Padilla, Hon. N.S. Pasia, Hon. M.R.C. Tolentino and Hon. E.D.E. Villamor AN ORDINANCE AMENDING SECTIONS 3F.01 AND 3F.03 OF CITYORDINANCENO.2004-A-025, OTHERWISE KNOWN AS THE REVISEDMAKATIREVENUE CODE (RM RC), SUBJECT TO APPLICABLE LAWS AND AUDITING RULES AND PROCEDURES WHEREAS , the City Government of Makati, through the Office of the Mayor, is constantly receiving requests from various non-profit organizations seeking assistance for the exemption on the application of amusement tax under Sec. 3F.01 of the Revised Makati Revenue Code (RMRC). WHEREAS , the abovementioned non-profit organizations intend to engage in activities which promote language and culture, discover and showcase the works of Filipino filmmakers, among others; HTcADC WHEREAS , Sec. 192, Book II of RA 7160, otherwise known as the Local Government Code of 1991, provides that: "Sec. 192. Authority to Grant Tax Exemption Privileges. Local government units may, through ordinances duly approved, grant tax exemptions, incentives or reliefs under such terms and conditions as they may deem necessary." WHEREAS , as such, the Office of the Mayor referred such requests for tax exemptions to the Sangguniang Panlungsod for its consideration; WHEREAS , relative thereto, R.A. 9640, otherwise known as "An Act Amending Section 140 (A) of Republic Act No. 7160, otherwise known as the Local Government of Code of 1991," has reduced the maximum allowable local amusement tax rate from 30% to 10%. Unfortunately, such amendment was not reflected in RMRC, specifically in Sec. 3F.01; WHEREAS , Sec. 10 (b) (2), Article IV of R.A. 7854, otherwise known as the City Charter of Makati provides: "(2) Subject to the provisions of Book II of the Local Government Code and applicable laws and upon majority vote of all the members of the Sangguniang Panlungsod, enact ordinances levying taxes, fees and charges, prescribing rate thereof for general and specific purposes and granting tax exemption, incentive or reliefs"; WHEREAS , upon careful perusal of Sections 3F.01 and 3F.03 of RMRC and thorough deliberation between the Members of the Sangguniang Panlungsod, the Sangguniang Panlungsod of Makati City hereby considers to redefine the coverage and exemptions of the amusement tax under the abovementioned provisions of RMRC. NOW, THEREFORE, BE IT ENACTED AS IT IS HEREBY ENACTED BY THE SANGGUNIANG PANLUNGSOD OF MAKATI, METRO MANILA, BY VIRTUE OF THE POWERS VESTED IN IT BY LAW, IN SESSION ASSEMBLED, THAT: SECTION 1. Sections 3F.01 and 3F.03 of the RMRC is hereby amended and stated as follows: "Sec. 3F.01. Imposition of Tax. There is levied a tax to be collected from the proprietress, lessees, or operators of theaters, cinemas, concert halls, circuses, boxing stadia, and other amusement places at the rate of ten percent (10%) of the gross receipt from admission fee. Sec. 3F.02. Manner of computing. x x x Sec. 3F.03. Exemptions. The holding of operas, concerts, dramas, recitals, paintings and art exhibitions, flower shows, musical programs, literary and oratorical presentations including presentations sponsored by non-profit organizations collecting minimal fee for its operation and with the main purpose of promoting language and culture or discover and showcase the works of Filipino filmmakers , except pop, rock, or similar concerts, shall be exempt from the payment of the tax imposed herein subject to permits and regulatory fees imposed in the Makati Revenue Code." SECTION 2. The Finance Department shall formulate the Implementing Rules and Regulations within 30 days after the effectivity of this ordinance. SECTION 3. If any provision or part of this Ordinance is declared invalid, other provisions or parts not affected thereby shall remain in full force and effect. SECTION 4. All ordinances, executive orders and rules and regulations inconsistent or in conflict with any provisions of this ordinance are deemed repealed, amended or modified accordingly. SECTION 5. Let copy of this ordinance be furnished the Finance Department, Accounting Department and other offices concerned for their information and guidance. SECTION 6. This Ordinance shall take effect immediately upon its approval. aScITE ENACTED BY THE SANGGUNIANG PANLUNGSOD OF MAKATI, METRO MANILA , in its Regular Session held on January 18, 2017. HON. SHIRLEY C. ASPILLAGA HON. ROMEO C. MEDINA HON. MARIE ALETHEA S.J. CASAL-UY HON. MA. ARLENE M. ORTEGA HON. GRAZIELLE IONY DE LARA-BES HON. NELSON S. PASIA HON. FERDINAND T. EUSEBIO HON. ENRICO J. PUNO HON. VIRGILIO V. HILARIO, JR. HON. MARY RUTH C. TOLENTINO HON. DIVINA A. JACOME HON. EVELYN DELFINA E. VILLAMOR HON. LUIS S. JAVIER, JR. HON. MARIA CONCEPCION M. YABUT HON. LEONARDO M. MAGPANTAY HON. NEMESIO S. YABUT, JR. HON. ARMANDO P. PADILLA LnB President Certified true and correct by: ATTY. DINDO R. CERVANTES Secretary to the Sangguniang Panlungsod Attested by: HON. MONIQUE Q. LAGDAMEO Vice Mayor & Presiding Officer Approved by: MAR-LEN ABIGAIL S. BINAY City Mayor