Amending Certain Sections of Ordinance No. 7988

May 5, 2000 MANILA ORDINANCE NO. __ AN ORDINANCE AMENDING CERTAIN SECTIONS OF ORDINANCE NO. 7988 (AMENDED REVENUE CODE OF THE CITY OF MANILA) Be it ordained by the Council of Manila, THAT: SECTION 1. Certain sections of Ordinance No. 7988 (Amended Revenue Code of the City of Manila) are hereby modified, amended or repealed, to wit. A. Section 14 shall read as follows: TAX ON MANUFACTURERS, ASSEMBLERS AND OTHER PROCESSORS GROSS SALES AMOUNT OF TAX: ANNUALLY QUARTERLY Less than 10,000.00 300.00 75.00 10,000.00 or more but less than 15,000.00 413.00 103.25 15,000.00 or more but less than 20,000.00 564.00 141.50 20,000.00 or more but less than 30,000.00 826.00 206.50 30,000.00 or more but less than 40,000.00 1,200.00 300.00 40,000.00 or more but less than 50,000.00 1,500.00 375.00 50,000.00 or more but less than 75,000.00 2,250.00 562.00 75,000.00 or more but less than 100,000.00 3,000.00 750.00 100,000.00 or more but less than 150,000.00 4,131.00 1,032.75 150,000.00 or more but less than 200,000.00 5,220.00 1,305.00 200,000.00 or more but less than 300,000.00 7,401.00 1,850.00 300,000.00 or more but less than 500,000.00 10,907.00 2,720.75 500,000.00 or more but less than 750,000.00 15,972.00 3,993.00 750,000.00 or more but less than 1,000,000.00 20,263.00 5,065.75 1,000,000.00 or more but less than 2,000,000.00 30,889.00 7,722.25 2,000,000.00 or more but less than 3,000,000.00 37,125.00 9,281.00 3,000,000.00 or more but less than 4,000,000.00 44,550.00 11,138.00 4,000,000.00 or more but less than 5,000,000.00 51,975.00 12,994.00 5,000,000.00 or more but less than 6,500,000.00 54,843.75 13,711.00 Over 6,500,000.00 up to 25,000,000.00 + 54,843.75 plus 75% of 1% in excess of 6,500,000.00 Over 25,000,000.00 up to 100,000,000.00 = 193,500.00 plus 30% of 1% in excess of 25,000,000.00 Over 100,000,000.00 = 418,500.00 plus 15% of 1% in excess of 100,000,000.00 B. Section 15 shall read as follows: TAX ON WHOLESALERS, DISTRIBUTORS OR DEALERS GROSS SALES AMOUNT OF TAX: ANNUALLY QUARTERLY Less than 1,000.00 30.00 7.50 1,000.00 or more but less than 2,000.00 60.00 15.00 2,000.00 or more but less than 3,000.00 90.00 22.50 3,000.00 or more but less than 4,000.00 120.00 30.00 4,000.00 or more but less than 5,000.00 150.00 37.50 5,000.00 or more but less than 6,000.00 180.00 45.00 6,000.00 or more but less than 7,000.00 210.00 52.50 7,000.00 or more but less than 8,000.00 240.00 60.00 8,000.00 or more but less than 10,000.00 300.00 75.00 10,000.00 or more but less than 15,000.00 413.00 103.25 15,000.00 or more but less than 20,000.00 522.00 130.50 20,000.00 or more but less than 30,000.00 654.00 163.50 30,000.00 or more but less than 40,000.00 873.00 218.25 40,000.00 or more but less than 50,000.00 1,262.00 315.00 50,000.00 or more but less than 75,000.00 1,893.00 473.25 75,000.00 or more but less than 100,000.00 2,524.00 631.00 100,000.00 or more but less than 150,000.00 3,614.00 903.50 150,000.00 or more but less than 200,000.00 4,705.00 1,176.00 200,000.00 or more but less than 300,000.00 6,544.00 1,636.00 300,000.00 or more but less than 500,000.00 9,204.00 2,301.00 500,000.00 or more but less than 750,000.00 13,805.00 3,451.25 750,000.00 or more but less than 1,000,000.00 18,407.00 4,601.75 1,000,000.00 or more but less than 2,000,000.00 22,500.00 5,625.50 Over 2,000,000.00 up to 3,000,000.00 22,500.00 +1,125% in excess of P2,000,000.00 Over 3,000,000.00 up to 5,000,000.00 33,750.00 + 75% of 1% in excess of P3,000,000.00 Over 5,000,000.00 48,750.00 + 30% of 1% in excess of P5,000,000.00 C. Section 17 shall read as follows: TAX ON RETAILERS GROSS SALES AMOUNT OF TAX: ANNUALLY QUARTERLY Over 50,000.00 but less than 75,000.00 1,893.12 473.28 75,000.00 or more but less than 100,000.00 2,524.15 631.04 100,000.00 or more but less than 150,000.00 3,614.47 903.62 150,000.00 or more but less than 200,000.00 4,704.96 1,176.24 200,000.00 or more but less than 300,000.00 6,544.05 1,636.01 300,000.00 or more but less than 500,000.00 9,203.62 2,300.91 500,000.00 or more but less than 750,000.00 13,805.43 3,451.36 750,000.00 or more but less than 1,000,000.00 18,407.24 4,601.81 1,000,000.00 or more but less than 2,00,000.00 22,500.00 5,625.00 Over 2,000,000.00 up to 3,000,000.00 22,500.00 plus 1.125% in excess of 2,000,000.00 Over 3,000,000.00 up to 5,000.000.00 33,750.00 plus 75% of 1% in excess of 3,000,000.00 Over 5,000,000.00 48,750.00 plus 35% of 1% in excess of 5,000,000.00 For gross receipts of sales of Fifty Thousand Pesos (Php50,000.00) or less, the Barangays, through an Ordinance, shall have the exclusive power to impose tax on retail stores, with fixed establishments, pursuant to Section 152(a) of the Local Government Code. D. Section 18 shall read as follows: TAX ON CONTRACTORS GROSS SALES AMOUNT OF TAX: ANNUALLY QUARTERLY Less than 5,000.00 66.69 16.67 5,000.00 or more but less than 10,000.00 143.48 35.87 10,000.00 or more but less than 15,000.00 233.78 58.44 15,000.00 or more but less than 20,000.00 351.18 87.80 20,000.00 or more but less than 30,000.00 569.20 142.30 30,000.00 or more but less than 40,000.00 787.28 196.82 40,000.00 or more but less than 50,000.00 1,090.68 272.67 50,000.00 or more but less than 75,000.00 1,721.53 430.38 75,000.00 or more but less than 100,000.00 2,524.15 631.04 100,000.00 or more but less than 150,000.00 3,786.23 946.56 150,000.00 or more but less than 200,000.00 5,048.31 1,262.08 200,000.00 or more but less than 250,000.00 6,827.20 1,706.80 250,000.00 or more but less than 300,000.00 8,607.20 2,151.85 300,000.00 or more but less than 400,000.00 11,476.54 2,869.14 400,000.00 or more but less than 500,000.00 15,000.00 3,750.00 500,000.00 or more but less than 750,000.00 17,916.38 4,470.09 750,000.00 or more but less than 1,000,000.00 20,649.83 5,162.46 1,000,000.00 or more but less than 2,000,000.00 25,875.00 6,468.75 2,000,000.00 or more 25,875.00 + 1.125% in excess of P2,000,000.00 E. Section 19 shall read as follows: SECTION footx 19. TAX ON BANKS INSURANCE COMPANIES AND OTHER FINANCIAL INSTITUTIONS. A percentage tax is hereby imposed on banks and other financial institutions, at the rate of thirty percent of one percent (30% of 1%) on the gross receipts of the preceding calendar year derived from the interests, commissions and discounts from lending activities, income from financial leasing, dividends, rentals from property and profit from exchange or sale of property; PROVIDED, that the percentage tax on Gross premiums shall be fifteen percent of one percent (15% of 1%). F. Section 22 is hereby repealed. G. Section 26 shall read as follows: SECTION 26. OCCUPANCY TAX ON HOTELS, LODGING HOUSES. There is hereby imposed on all owners or operators of hotels, motels, pension houses, and lodging houses, a one percent (1%) tax on the gross receipts during the preceding calendar year derived from occupancy. H. Section 32 B (1) S(4) b shall be read as follows: 1,000 sq.m. or more 3,375.00 500 or more but less than 1,000 sq.m. 2,250.00 200 or more but less than 500 sq.m. 1,650.00 100 or more but less than 200 sq.m. 1,200.00 50 or more but less than 100 sq.m. 750.00 25 or more but less than 50 sq.m. 300.00 less than 25 sq.m. 90.00 I. Section 33 shall read as follows: SECTION 33. PAYMENT OF FEES AND SUBCHARGES. The fees herein imposed shall be paid to and collected by the Office of the City Treasurer upon sealing or licensing of the weights and measures instruments and renewable on or before the anniversary date thereof. The official receipts evidencing the payment shall serve as the license to use such instrument for one year from the date of sealing unless it becomes defective before expiration period. Failure to have the instrument re-tested and the corresponding fee paid thereon within the prescribed period shall subject the owner or user to a surcharge of five hundred (500%) per centavo of the prescribed fees, which shall no longer be subject to interest. PROVIDED, That for electric and water meters under letters (f) and (g) above, the fees shall be paid by service providers. cCSDaI J. Section 34 and subsections (b) and (c) shall read as follows: SECTION 34. DEVELOPMENT CHARGE, POLLUTER'S TAX AND HAZARD TAX b. Polluter's Tax 1. Smoking Area Rate per Annum Less than 10 sq.m. 1,000.00 Over 10 sq.m. but less than 20 sq.m. 1,250.00 Over 20 sq.m. but less than 50 sq.m. 1,500.00 Over 50 sq.m. 2,000.00 c. Hazard Tax 1. Flammable liquids such as gasoline, and other carbon disulfides, naphtha, benzol allodin, acetone, alcohol, amyl-acetate, toluol, ethyl acetate, turpentine, thinner, prepared paints, diesel oil, fuel oil, kerosene, varnish, cleansing solvent, polishing liquids, petroleum oil, and crude oil; 2. Flammable gases such as acetylene, hydrogen, coal gas, and other flammables in gaseous form, except liquefied petroleum gas and other compressed gases; 3. Combustible solids calcium carbide; pyrolyxin, matches; nitrate, phosphorus, bromine, sodium, picric acid, and other hazardous explosive, corrosive, oxidizing and lachrymatory properties; shredded combustible materials such as wood shavings (kusot), waste (estopa), sisal, oakum and other similar combustible shaving and fine materials; tar, resin, waxes, copra, rubber coal, bituminous coal and similar combustible materials; A tax of fifty percent of one percent (50% of 1%) per annum, based on the gross sales or receipts derived from the sale of the above-mentioned substances for the preceding calendar year, is hereby imposed, PROVIDED, That fifty percent (50%) of the fees collected shall be appropriated for the procurement of fire trucks, hoses and other fire fighting equipment, supplies and materials and for the conduct of fire prevention programs and activities. ASIETa K. Section 37 Other Fees subsection (c) shall read as follows: c. MAYOR'S AND POLICE CLEARANCE FEES/REAL PROPERTY TAX CLEARANCE/CERTIFIED TRUE COPY OF DOCUMENTS 1. for domestic employment, scholarship study grant and fine clearance 20.00 2. for change of name 100.00 3. for application of Filipino citizenship 500.00 4. for passport of visa application 200.00 5. for firearms permit application 300.00 6. Real Property Tax Clearance 50.00 7. Certified True Copy of Document per Page 30.00 8. For other purposes not specified above 50.00 9. to ship out the following: 9.1 large cattle, per head 10.00 9.2 hogs or pigs, per head 5.00 9.3 goats, sheep, dogs and other animals, per head 2.00 9.4 fowls 9.4.1 first 20 heads 5.00 9.4.2 from 21 to 50 heads 10.00 9.4.3 from 51 to more 15.00 9.4.4 gamecocks or fighting cocks per head 10.00 SECTION 2. Separability Clause . if for any reason/s, any part or provision of this Ordinance shall be held to be unconstitutional or invalid, other parts or provisions thereof which are not affected shall continue to be in full force and effect. SECTION 3. Repealing Clause . All Ordinances, rules and regulations or part thereof in conflict or inconsistent with the provisions of the Ordinance are hereby modified, amended, or repealed accordingly. SECTION 4. Effectivity Clause . This Ordinance shall take effect on the first day of January, in the year of our Lord, Two Thousand One. Enacted by the City Council of Manila at its regular session today. Approved by His Honor, the Mayor, on APPROVED: JOSE L. ATIENZA, JR. DANILO B. LACUNA Mayor Vice Mayor and Presiding Officer City of Manila City Council, Manila ATTESTED: EMMANUEL R. SISON RODOLFO F. LAPID Secretary to the Mayor Secretary to the City Council Sponsored on the Floor by: HON. ALEJANDRO I. ATIENZA , Acting Majority Floor Leader CERTIFICATION This is to certify that the proposed Ordinance had been ordered published by the City Council of Manila at its regular session held on December 12, 2000, pursuant to the provisions of Section 17, Article III of R.A. 409, as amended, otherwise known as the Revised Charter of the City of Manila. aETADI (SGD.) RODOLFO F. LAPID City Government Dept. Head III (Secretary to the City Council)