An Ordinance Further Amending Section 22 and Inserting Section 26 as a New Provision to Ordinance No. 13-2014-979, The Revenue Code for the City of Mandaue as Amended

April 13, 2016 Excerpt from the Journal of the 116th Regular Session Held by the Sangguniang Panlungsod at the Hall of Fame on April 13, 2016. MANDAUE CITY ORDINANCE NO. 13-2016-1095 AN ORDINANCE FURTHER AMENDING SECTION 22 AND INSERTING SECTION 26 AS A NEW PROVISION TO ORDINANCE NO. 13-2014-979 OTHERWISE KNOWN AS "AN ORDINANCE ENACTING THE REVENUE CODE FOR THE CITY OF MANDAUE AS AMENDED" The THIRTEENTH SANGGUNIANG PANLUNGSOD of MANDAUE, with members in session duly assembled, hereby ORDAINS that: SECTION 1. Section 22 of Ordinance No. 13-2014-979 (AN ORDINANCE AMENDING ORDINANCE NO. 99/051 OTHERWISE KNOWN AS AN ORDINANCE ENACTING THE REVENUE CODE FOR THE CITY OF MANDAUE AS AMENDED) is hereby amended to read as follows: "SECTION 22. Tax on Transfer of Name of Owner or Operator and Address of Businesses . There is hereby imposed a tax of Five Percent of One Percent (0.05% of 1%) of the gross sales/receipts of the preceding calendar year but in no case shall it be less than Five Hundred Pesos (Php500.00) and not more than Ten Thousand Pesos (Php10,000.00) on business who apply for transfer of name of owner or operator and/or address thereof." HTcADC SECTION 2. A new provision is hereby inserted after Section 25 of Ordinance No. 13-2014-979 (AN ORDINANCE AMENDING ORDINANCE NO. 99/051 OTHERWISE KNOWN AS AN ORDINANCE ENACTING THE REVENUE CODE FOR THE CITY OF MANDAUE AS AMENDED) which shall now be known as Section 26 and shall read as follows: "SECTION 26. Imposition of Service Fees . The following schedule of fees is hereby imposed for the facilitation and printing of Certifications from the City Treasurer's Office, to wit: PARTICULARS AMOUNT OF FEE 1. Tax Clearance on Real Property for New Businesses Php100.00 2. Tax Clearance on Real Property for Renewal of Business Php60.00 3. Tax Clearance on Real Property for the Transfer of Ownership Php250.00 4. Certification for Barangay Micro Business Enterprise (BMBE) Php300.00 5. Certification for the Retirement of Business Php100.00 6. Certification for the True Copy of Receipts issued Php100.00 7. Certification of Payment of Transfer Tax Php150.00 8. Certification on Verification of Businesses and Real Properties Php100.00 9. All other Certifications Requested from the Office of the Treasurer Php75.00" SECTION 3. Repealing Clause . Any and all ordinances, executive orders and/or proclamations of the City of Mandaue or parts thereof which are contrary to, or inconsistent herewith are hereby repealed, amended or modified accordingly. SECTION 4. Separability Clause . Should any provision of this ordinance be declared void and/or unconstitutional, the part/s or portion/s hereof which are not so declared shall remain effective. SECTION 5. Effectivity . This ordinance shall take effect upon its approval. ENACTED without objection after its second and final reading on April 13, 2016 as proposed by Honorable Nenita Ceniza-Layese, with favorable recommendation from the referee Committee on Laws and Ordinances. CERTIFIED TRUE AND CORRECT. Mandaue City, Philippines, April 15, 2016. (SGD.) GLENN O. BERCEDE Vice Mayor and Presiding Officer ATTESTED: (SGD.) FRELYN F. MABANAG City SP Secretary APPROVED: April 28, 2016 (SGD.) JONAS C. CORTES City Mayor ATTACHMENT 27 April 2016 HON. JONAS C. CORTES City Mayor RE : ORDINANCE NO. 13-2016-1095: AN ORDINANCE FURTHER AMENDING SECTION 22 AND INSERTING SECTION 26 AS A NEW PROVISION TO ORDINANCE NO. 13-2014-979 OTHERWISE KNOWN AS "AN ORDINANCE ENACTING THE REVENUE CODE FOR THE CITY OF MANDAUE AS AMENDED" Sir: The abovementioned ordinance appears to be in accordance with established laws, rules and regulations. aScITE Respectfully, (SGD.) OMAR B. REDULA City Legal Officer