Further Amending and Modifying Sections 18, 28, and 83 of Ordinance No. 99/051

December 19, 2011 Excerpt from the Journal of the 12th Special Session held by the Sangguniang Panlungsod at the Vice Mayor's Office on December 19, 2011. MANDAUE CITY ORDINANCE NO. 12-2011-676 AN ORDINANCE FURTHER AMENDING AND MODIFYING SECTIONS 18, 28, AND 83 OF ORDINANCE NO. 99/051 OTHERWISE KNOWN AS AN ORDINANCE ENACTING THE REVENUE CODE FOR THE CITY OF MANDAUE AS AMENDED The TWELFTH SANGGUNIANG PANLUNGSOD of MANDAUE, with members in session duly assembled, hereby ENACTS that: SECTION 1. Section 18 of Ordinance No. 99/051 (Revenue Code of the City of Mandaue) as amended is hereby further amended and modified to read as follows: "SECTION 18. Tax on Retailers . A graduated tax is hereby imposed on retailers with gross sales or receipts of the preceding calendar year in the amount: Rate of Tax Per Annum Less than Php50,000.00 2% More than Php50,000.00 up to Php400,000.00 1.8% For every Php1,000.00 or fraction thereof in excess of Php400,000.00 but not more than Php1,000,000.00 add an annual tax of Php13.00 to Php8,000.00 For every Php10,000.00 or fraction thereof in excess of Php1,000,000.00 Php20.00" SECTION 2. Section 28 of the same Ordinance is also hereby further amended to read as follows: "SECTION 28. Tax on Privately Owned Public Markets and Shopping Centers or Malls . "Tax on lease or rentals of stalls, store spaces and other premises by privately-owned public markets, shopping centers and malls shall be imposed 44% of 1% per annum of the gross receipts derived by the owners, or operators of such privately-owned public markets, shopping centers and malls." Gross receipts from sale of goods, commodities, merchandise and other articles of commerce of the preceding calendar year shall be taxed under Section 18 hereof. Gross receipts from cafs, cafeterias, ice cream and other refreshment parlors, restaurants, soda fountains, carenderias or food caterers including clubs shall be taxed under Section 26." SECTION 3. Section 83 of the same Ordinance is likewise amended and modified to read as follows: "Effective January 1, 2006, all taxes, fees and charges under this ordinance shall be increased by ten percent (10%) every five (5) years thereafter, without any further need of an enabling ordinance authorizing such increase." SECTION 4. All Ordinances or parts thereof that are inconsistent with the provisions of this Ordinance are hereby amended, modified or repealed accordingly. SECTION 5. Any and all establishments imposed with 1.5% tax on Privately Owned Public Markets and Shopping Centers or Malls and liable to pay the same for 2011 shall only be required to pay the said tax for liabilities accrued until the end of the 3rd quarter of 2010. SECTION 6. This Ordinance shall take effect immediately upon approval of the Mayor, after its posting in the City Hall Bulletin Board and publication in a newspaper of general circulation. ENACTED without objection after its third reading on December 20, 2011; with favorable recommendation from the referees-Committee on Laws and Ordinances and the Committee on Appropriation, Budget and Finance as proposed by Honorable Beethoven C. Andaya. CERTIFIED TRUE AND CORRECT. Mandaue City, Philippines, December 22, 2011. (SGD.) GLENN O. BERCEDE Vice Mayor and Presiding Officer ATTESTED: (SGD.) FRELYN F. MABANAG City SP Secretary APPROVED: January 5, 2012 (SGD.) JONAS C. CORTES City Mayor