Amendment to Chapter 41, Section 218 (XV) (B) of the Navotas Revenue Code

January 27, 1994 NAVOTAS MUNICIPAL ORDINANCE NO. 003-94 AN ORDINANCE AMENDING SECTION 218 CHAPTER 41, PARAGRAPH XV SUBPARAGRAPH B OF ORDINANCE NO. 92-12, OTHERWISE KNOWN AS NAVOTAS REVENUE CODE AND FOR OTHER PURPOSES WHEREAS, in deference to and in order to give meaning to the principle of theoretical justice in taxation there is a need to amend certain portions of Section 218 Chapter 41, paragraph XV sub-paragraph B of Ordinance No. 92-12, otherwise known as Navotas Revenue Code; WHEREAS, under the Local Government Code the exercise of the taxing and other revenue raising powers by the local government unit shall be guided by the following fundamental principles, INTER ALIA, to wit: "Taxes, fees, charges, and other impositions as much as possible be based on the taxpayer's ability to pay and that the imposition shall not be unjust, excessive, oppressive or confiscatory". NOW THEREFORE, the Sangguniang Bayan of Navotas in session assembled hereby enacts this Ordinance. SECTION 1. Section 218, Chapter 41 Paragraph XV Subparagraph B of Municipal Ordinance No. 92-12 otherwise known as Navotas Revenue Code is hereby amended to read as follows: b) Category II and III Commercial, (excluding amusement houses and gymnasia) industrial, social and institutional buildings with gross value of: b.1 From 0 up to P1,000,000.00 P600.00 Except sari-sari stores, dry goods, boutique, kitchenettes, market stalls, and other service establishments such as barber shop, beauty parlor and the likes whose land area actually used in the prosecution of the business does not exceed 20 square meters shall pay P100.00 only. SECTION 2. Tax Credit . All annual building inspection fees paid in 1994 under rate provided for in the Navotas Revenue Code prior to this amendatory act which are in excess of the rate provided for in this amendatory ordinance shall be credited in favor of the taxpayer for the next succeeding calendar year. SECTION 3. Separability Clause . If any portion of this ordinance is declared unconstitutional or ultra vires by a court of competent jurisdiction, the remainder which is not affected thereby shall remain valid and effective. SECTION 4. Repealing Clause . All other Ordinances rules or guidelines which are contrary to or inconsistent herewith are hereby deemed amended or modified accordingly. SECTION 5. Effectivity Clause . This Ordinance shall take effect upon approval and after publication for a period of ten (10) days on a bulletin board at a conspicuous place at the Municipal Hall and in any other place in the municipality. AaHTIE Done this 27th day of January, 1994, during the regular session of the Municipal Council of Navotas, Metro Manila. (SGD.) ARMANDO G. ANGELES Vice Mayor (SGD.) LUTGARDO V. CRUZ Councilor (SGD.) ULYSSES A. ALONZO Councilor (SGD.) ANTONIO S. TEODORO Councilor (SGD.) MARTIN M. FERNANDO, JR. Councilor (SGD.) ERLINDA S. RAMIREZ Councilor (SGD.) EDWIN M. PALOMATA Councilor (SGD.) DAVID S. PASCUAL Councilor (SGD.) EDUARDO P. JAVIER Councilor (SGD.) AMADO G. LUCIO Councilor (SGD.) JOSE C. PROVIDO Councilor (SGD.) ALBERTO P. SENGCO Councilor (SGD.) ARMANDO T. ALMOCERA Councilor (SGD.) ROLANDO J. LEONGSON Councilor (SGD.) JOSE RONNIE I. SALVADOR Councilor I hereby certify the correctness of the contents of the above Ordinance. (SGD.) BENJAMIN P. VELARDE Secretary Municipal Council APPROVED this 7th day of February, 1994. (SGD.) FELIPE C. DEL ROSARIO, JR. Mayor