A Tax Ordinance Levying Passage Road User Fee against Haulers of Sand and Gravel, Cargo Trucks, Container Vans and Trailers from Other Provinces Passing Through Public Highways and Roads in the Province of Pampanga; And Imposing Penalties for Violation Thereof

September 6, 2010 Excerpts from the Journal of the Regular Session of the Sangguniang Panlalawigan of Pampanga Held on September 6, 2010 at the Session Hall, Capitol Building City of San Fernando, Pampanga PAMPANGA PROVINCIAL TAX ORDINANCE NO. 003-10 A TAX ORDINANCE LEVYING PASSAGE ROAD USER FEE AGAINST HAULERS OF SAND AND GRAVEL, CARGO TRUCKS, CONTAINER VANS AND TRAILERS FROM OTHER PROVINCES PASSING THROUGH PUBLIC HIGHWAYS AND ROADS IN THE PROVINCE OF PAMPANGA; AND IMPOSING PENALTIES FOR VIOLATION THEREOF Sponsors: All Members WHEREAS, Subsection (3) of Section 468 of Republic Act No. 7160 otherwise known as the Local Government Code of 1991, empowers provinces through their legislative bodies to levy taxes, fees and other charges to generate funds for public purposes; WHEREAS, haulers of sand and gravel, container vans, trailers, cargo trucks, including other heavy trucks passing through the Province of Pampanga contribute considerably to the deterioration of public highways and roads in the province under which imposing charges against them appears highly in order. NOW THEREFORE, BE IT ORDAINED BY THE SANGGUNIANG PANLALAWIGAN OF PAMPANGA, in session assembled, that: SECTION 1. There is hereby levied a passage road user fee in the amount of Two Hundred (Php200.00) Pesos per unit against haulers of sand and gravel, container vans, trailers, cargo trucks and other heavy trucks and equipment from other provinces passing through public highways and roads in the Province of Pampanga. SECTION 2. Any violator of this Tax Ordinance shall be penalized by a fine of One Thousand Five Hundred (Php1,500.00) Pesos or an imprisonment of three (3) months or both upon the discretion of the Court. SECTION 3. This Tax Ordinance shall take effect upon approval and after a copy thereof is published for three (3) consecutive weeks in a local newspaper of general circulation. APPROVED. I HEREBY CERTIFY to the correctness of the above-quoted Ordinance. LUIS A. RIVERA Secretary to the Sanggunian ATTESTED: JOSELLER "YENG" M. GUIAO Vice-Governor (Presiding Officer) APPROVED: LILIA G. PINEDA Governor Date of Approval: ___________