Pampanga Provincial Tax Ordinance No. 002-10

May 17, 2010 Excerpts from the Journal of the Regular Session of the Sangguniang Panlalawigan of Pampanga Held on May 17, 2010 at the Session Hall, Capitol Building City of San Fernando, Pampanga. PAMPANGA PROVINCIAL TAX ORDINANCE NO. 002-10 AN ORDINANCE AMENDING SECTION 8 (a) OF TAX ORDINANCE NO. 1, SERIES OF 1992 ENTITLED "AN ORDINANCE ENACTING THE PROVINCIAL TAX CODE OF 1992 OF THE PROVINCE OF PAMPANGA AND PROVIDING PENALTIES FOR THE VIOLATION OF ANY PROVISION THEREOF" Sponsors: All Members WHEREAS, Republic Act No. 9640 entitled "An act amending Section 140 (a) of Republic Act No. 7160, otherwise known as the Local Government Code of 1991" has lapsed into law on May 21, 2009 in accordance with Article VI Section 27 (l) of the Constitution; WHEREAS, Republic Act No. 9640 amends Section 140 (a) of Republic Act No. 7160 otherwise known as the Local Government Code of 1991, to read as follows: "Section 1. Section 140. Amusement Tax. (a) The province may levy an amusement tax to be collected from the proprietors, lessees, or operators of theaters, cinemas, concert halls, circuses, boxing stadia, and other places of amusement at a rate of not more than ten percent (10%) of the gross receipts from admission fees. Section 2. Repealing Clause. All laws, executive orders, presidential decrees, ordinances, rules and regulations or parts thereof which are inconsistent with any of the provisions of this Act are hereby repealed or modified accordingly. Section 3. Effectivity Clause. This Act shall take effect fifteen (15) days after its complete publication in the Official Gazette or in at least two (2) national newspapers of general circulation." WHEREAS, the said Act was published in the Official Gazette on August 18, 2009 as confirmed by the Certification issued by the National Printing Office, hence, making Republic Act 9640 effective on September 2, 2009; WHEREAS, Section 8 (a) of Tax Ordinance No. 1, s. 1992, "Enacting the Provincial Tax Code of 1992 of the Province of Pampanga and providing penalties for the violation of any provision thereof" needs to be amended to conform with Republic Act No. 9640. NOW THEREFORE, BE IT ORDAINED BY THE SANGGUNIANG PANLALAWIGAN OF PAMPANGA, in session assembled, that: SECTION 1. Section 8 (a) of Tax Ordinance No. 1, series of 1992 is hereby amended to read as follows: "Section 8. Amusement Tax. (a) The province may levy an amusement tax to be collected from the proprietors, lessees, or operators of theaters, cinemas, concert halls, circuses, boxing stadia, and other places of amusement at a rate of not more than ten percent (10%) of the gross receipts from admission fees." SECTION 2. This Ordinance shall take effect on the date provided for by Republic Act No. 9640. APPROVED. I HEREBY CERTIFY to the correctness of the above-quoted Ordinance. HEITAD LUIS A. RIVERA Secretary to the Sanggunian ATTESTED: CRISOSTOMO C. GARBO Acting Vice-Governor (Temporary Presiding Officer) APPROVED: EDDIE T. PANLILIO Governor Date of Approval: ___________