An Ordinance Amending Ordinance 11-036 of the Revenue Code of Muntinlupa Particularly Section 5 (F) Thereof

December 4, 2013 MUNTINLUPA CITY ORDINANCE NO. 032-13 AN ORDINANCE AMENDING ORDINANCE 11-036 OF THE REVENUE CODE OF MUNTINLUPA PARTICULARLY SECTION 5 (F) THEREOF Sponsored by: Hon. Coun. Luvi P. Constantino Co-sponsored: Hon. Coun. Atty. Raul R. Corro, Hon. Coun. Atty. Patricio L. Boncayao, Jr., Hon. Coun. Bal Niefes, Hon. Coun. Stephanie G. Teves, Hon. Coun. Louisito A. Arciaga, Hon. Coun. Ringo A. Teves, Hon. Coun. Margarita Amythyst Patdu-Labios, MD, Hon. Coun. Alexander B. Diaz, Hon. Coun. Ma. Dhesiree G. Arevalo, Hon. Coun. Engr. Neptali S. Santiago, Hon. Coun. Rafael T. Sevilla, Hon. Coun. Vergel C. Ulanday, Hon. Coun. Robert A. Abas, Hon. Coun. Robert P. Baes WHEREAS, Section 129 of the Republic Act 7160, otherwise known as the New Local Government Code of 1991 and Section 5, Article X of the 1987 Philippine Constitution state and declare that each local government unit shall have the power to create its own sources of revenues and to levy taxes, fees and charges, subject to such limitations and guidelines as Congress may provide consistent with the basic policy of local autonomy; WHEREAS, the Sangguniang Panlungsod of Muntinlupa enacted Ordinance No. 02-076 amending Ordinance No. 93-35, otherwise known as the Revenue Code of the then Municipality of Muntinlupa; NOW THEREFORE BE IT ORDAINED, AS IT IS HEREBY ORDAINED, by the 7th Sangguniang Panlungsod of Muntinlupa in session assembled that: SECTION 4. Title. This ordinance shall be known as "an ordinance amending Ordinance 11-036 of the Revenue Code of Muntinlupa particularly Section 5 (f) thereof. SECTION 2. Section 5 of Ordinance No. 11-036 reads as follows: ASHaDT TITLE II City Taxes CHAPTER I Taxes of Business ARTICLE I Graduated Taxes Section 5. Imposition of Tax. There is hereby imposed on the following persons who establish, operate, conduct or maintain their respective businesses within the City of Muntinlupa a graduated Business Tax in the amounts hereafter prescribed: (f) On contractors and other independent contractors defined in Section 3 of Chapter 1, Title of this Code, and on owners or operators of business establishments rendering services, such as but not limited to advertising agencies, animal hospitals, assaying laboratories, belts and buckle shops, blacksmith shops, bookbinders, booking offices for film exchange, booking offices for transportation on commission basis, breeding of game cocks and other sporting animals belonging to others, business management services, collecting agencies escort disposal contractors, gold and silver smith shops, inspection service/posting of janitors, security agencies/posting of security guards and detectives , job placement or recruitment consultants not subject to professional tax, medical and dental laboratories, mercantile agencies, messengerial services, operators of shoe shine stands, painting shops, perma press establishments, ret-a-plant services, polo players, school for and/or horse-back riding academies, real estate brokerages, photostatics, white blue printing, photocopying, typing and mimeographing services, rental of bicycles and/or tricycles, furniture, shoes, watches, household appliances, boats, typewriters, etc., roasting of pigs, fowls, etc., shipping agencies, vaciador shops, veterinary clinics, video rentals and/or coverage services, dancing schools/driving schools/speed reading/EDP/judo karate etc., nursery, vocational, and other schools not regulated by the Department of Education, etc., DCScaT Gross Sales/Receipts for the Proceeding Amount of Tax Calendar Year per Annum 50,000.00 or more but less than 75,000.00 880.00 75,000.00 or more but less than 100,000.00 1,320.00 100,000.00 or more but less than 150,000.00 1,980.00 150,000.00 or more but less than 200,000.00 2,640.00 200,000.00 or more but less than 250,000.00 3,630.00 250,000.00 or more but less than 300,000.00 4,620.00 300,000.00 or more but less than 400,000.00 6,160.00 400,000.00 to 500,000.00 8,250.00 For every 10,000.00 in excess of 500,000.00 50.00 SHALL NOW BE READ AS FOLLOWS: SECTION 5. Imposition of Tax. There is hereby imposed on the following persons who establish, operate, conduct or maintain their respective businesses within the City of Muntinlupa a graduated Business Tax in the amounts hereafter prescribed: (f) On contractors and other independent contractors defined in Section 3 of Chapter 1, Title of this Code, and on owners or operators of business establishments rendering services, such as but not limited to advertising agencies, animal hospitals, assaying laboratories, belts and buckle shops, blacksmith shops, bookbinders, booking offices for film exchange, booking offices for transportation on commission basis, breeding of game cocks and other sporting animals belonging to others, business management services, collecting agencies, escort disposal contractors, gold and silver smith shops, inspection service/posting of janitors, security agencies/posting of security guards and detectives, job placement or recruitment consultants not subject to professional tax, medical and dental laboratories, mercantile agencies, messengerial services, operators of shoe shine stands, painting shops, perma press establishments, ret-a-plant services, polo players, school for and/or horse-back riding academies, real estate brokerages, photostatics, white blue printing, photocopying, typing and mimeographing services, rental of bicycles and/or tricycles, furniture, shoes, watches, household appliances, boats, typewriters, etc., roasting of pigs, fowls, etc., shipping agencies, vaciador shops, veterinary clinics, video rentals and/or coverage services, dancing schools/driving schools/speed reading/EDP/judo karate etc., nursery, vocational, and other schools not regulated by the Department of Education, professionals, etc., aESICD Gross Sales/Receipts for the Proceeding Amount of Tax Calendar Year per Annum 50,000.00 or more but less than 75,000.00 880.00 75,000.00 or more but less than 100,000.00 1,320.00 100,000.00 or more but less than 150,000.00 1,980.00 150,000.00 or more but less than 200,000.00 2,640.00 200,000.00 or more but less than 250,000.00 3,630.00 250,000.00 or more but less than 300,000.00 4,620.00 300,000.00 or more but less than 400,000.00 6,160.00 400,000.00 to 500,000.00 8,250.00 For every 10,000.00 in excess of 500,000.00 50.00 SECTION 2. n For purposes of this ordinance, the term Professional shall mean persons who, independent of employer-employee relationship, derive income from their profession, the practice or exercise of which requires an examination and/or license from a government agency. This includes lawyers and other persons who are registered with the Professional Regulation Commission such as doctors, dentists, certified public accountants and others similarly situated. The term "professionals" also refers to one who pursue an art and makes his living therefrom such as artists, athletes and others similarly situated. SECTION 3. Inscription of the Official Receipt Number. For monitoring purposes, the professionals herein mentioned are mandated to place or to cause the inscription of the official receipt number/s issued on all the document/s, plan/s and other proof of transactions with their clients; SECTION 4. Imposition of Fees. It is hereby imposed on all professionals who are establishing, conducting, operating and maintaining business, clinic, laboratory or office in the City of Muntinlupa to pay Business Tax based on gross receipts, Mayor's Permit Fee and Regulatory Fees. SECTION 5. Assessment and Collection. The Business Permits and Licensing Office (BPLO) is hereby authorized to assess professionals establishing, conducting, operating and maintaining business, clinic, laboratory or office in the City of Muntinlupa in accordance with Section 5 (f) and other pertinent provisions of Ordinance No. 02-076 which payment shall be collected by the City Treasurer's Office. cDCSET SECTION 6. Penalty. Any violation of the provision of this Ordinance shall be penalized by a fine of not less than One Thousand Pesos (Php1,000.00) nor more than Five Thousand Pesos (Php5,000.00) or imprisonment of not less than one (1) month nor more than (6) months, or both at the discretion of the court. SECTION 7. Separability Clause. If any part of this Ordinance is declared as unconstitutional or unlawful by any competent court, such declaration shall not affect parts or sections hereof that are not declared unconstitutional or unlawful. SECTION 8. Supplementary Clause. The provisions of the Revenue Code of Muntinlupa, as amended, insofar as not inconsistent herewith shall be suppletory to this Ordinance. SECTION 9. Effectivity Clause. This Ordinance shall take effect after fifteen (15) days following the completion of its publication in a newspaper of general circulation. ENACTED, by the 7th Sanggunian Panlungsod of Muntinlupa this 16th day of December, 2013 in its 4th Special Session. CONCURRED: DISTRICT I: (SGD.) COUN. ATTY. RAUL R. CORRO Member (SGD.) COUN. ATTY. PATRICIO L. BONCAYAO, JR. Member (SGD.) COUN. BAL NIEFES Member (SGD.) COUN. STEPHANIE G. TEVES Member (SGD.) COUN. LOUISITO A. ARCIAGA Member (SGD.) COUN. MARGARITA AMYTHYST PATDU-LABIOS, MD Member (SGD.) COUN. RINGO A. TEVES Member (SGD.) COUN. ALEXANDER B. DIAZ Member DISTRICT II: (SGD.) COUN. MA. DHESIREE G. AREVALO Member (SGD.) COUN. ENGR. NEPTALI S. SANTIAGO Member (SGD.) COUN. RAFAEL T. SEVILLA Member (SGD.) COUN. VERGEL C. ULANDAY Member (SGD.) COUN. ROBERT A. ABAS Member (SGD.) COUN. ROBERT P. BAES Member ABSENT: COUN. LUVI P. CONSTANTINO Member COUN. ELMER S. ESPELETA Member I HEREBY CERTIFY, as to the correctness of the foregoing Ordinance. (SGD.) CECILIA C. LAZARTE Secretary ATTESTED: (SGD.) ARTEMIO A. SIMUNDAC City Vice-Mayor/Presiding Officer APPROVED: (SGD.) ATTY. JAIME R. FRESNEDI City Mayor Date: _______________ Published in Malaya on December 24, 2013. n Note from the Publisher: Section number as published in Malaya on December 24, 2013.