An Ordinance Amending Ordinance No. 1621, S-1999 by Further Defining Amusement Tax Rates

April 18, 2007 PASAY CITY ORDINANCE NO. 3935-07 AN ORDINANCE AMENDING ORDINANCE NO. 1621, S-1999 (AMENDED SECTION 28, CHAPTER 8 AMUSEMENT TAX OF ORDINANCE NO. 241, SERIES OF 1993, OTHERWISE KNOWN AS PASAY CITY REVENUE CODE) BY FURTHER DEFINING AMUSEMENT TAX RATES Introduced by Vice Mayor Arvin G. Tolentino Sponsored by Jonathan L. Cabrera, Marlon A. Pasebre, Ma. Antonia C. Cuneta, Regulus Mary Lim, Johnny Santiago, Reynaldo C. Mateo, Mary Grace B. Santos, Erlinda SJ. Hilario, Loralie G. Tolentino, Emilio Arturo P. Langomez, Jim Baliad, Joven Claudio and Generoso F. Cuneta WHEREAS , the City Government recognizes the symbolic relationship between the local government and the business sector in promoting local tourism industry; WHEREAS , the largest commercial film ever invented which uses 15-perforation, 70-mm film with crystal clear images and wrap around digital sound ("Maximum Image Technology") was pioneered in Pasay City. This new technology providing ultimate movie experience the first in the Philippines, will place Pasay City as a tourist destination; WHEREAS , first-ever highly interactive science exhibit center in the country will further place Pasay City as a tourist destination. This "technology based" science attraction has full-dome planetarium, hand-on exhibits, state-of-the-art equipment in engineering, computers and digital technology for an interactive and exciting learning experience; WHEREAS , making the City as a tourist destination entails substantial investments considering these new "technology based" attractions are designed to educate and enlighten as much as to entertain with focus on broad range of subjects covering environment, nature, geography, arts, technology and space exploration to name a few; WHEREAS , it is imperative for the City Government to promote and support the development and growth of local tourism as well as support the showing of films/exhibit with educational, social and cultural values and be a host to important events and amusement activities that provide wholesome entertainment to young and old alike. NOW THEREFORE, BE IT ORDAINED AS IT IS HEREBY ORDAINED , by the Sangguniang Panlungsod of Pasay in session duly assembled that: SECTION 1. Amusement Tax. The following amusement tax rates will be imposed by the city: a.) Cinema Movies (Regular/Premiers) Local 15% Foreign 20% Documentary Films, films with educational, social and cultural values using IMAX technology 5% All other films shown using maximum Image Technology not specifically falling under the above enumeration 10% Special shows via satellite 10% b.) Games, Sports 10% c.) Arcade 20% d.) Concerts/Promotions Local 10% Foreign 20% e.) Show at Astrodome 8% f.) Carnivals 20% g.) All other amusement activities not specifically falling under the above enumeration 20% SECTION 2. Amusement Tax Exemption. The holding of operas, concerts, dramas, recitals, paintings and art/science exhibitions, flower shows, musical programs, literary and oratorical presentations, cultural presentations, theatrical/stage plays and other live performances except pop, rock, or similar concerts, intended for the promotion of art, culture and science; and all other amusement places/technology based science discovery center, aquarium and aquatic shows intended for the promotion of awareness and education for the preservation of wildlife and environment shall be exempted from the payment of amusement tax as herein imposed. SECTION 3. Repealing Clause. All ordinances, rules and regulations or parts thereof, which are in conflict with the provisions in this Ordinance are hereby deemed repealed or modified accordingly. SECTION 4. Effectivity. This Ordinance takes effect upon passage and approval by the Sangguniang Panlungsod and approval by the City Mayor, after ten (10) days from the date a copy thereof is posted in a bulletin board at the entrance of the city hall and in at least two (2) other conspicuous places in the city. In addition to the posting, the main features of this ordinance shall be published in a local newspaper of general circulation within the city in accordance with Section 59 (d) of R.A. 7160. ENACTED in the City of Pasay, this 18th day of April in the Year of Our Lord Two Thousand and Seven. CERTIFIED APPROVED BY THE SANGGUNIANG PANLUNGSOD (SGD.) MARLON A. PESEBRE (SGD.) JONATHAN L. CABRERA (SGD.) MA. ANTONIA C. CUNETA (SGD.) REGULUS MARY C. LIM Acting City Councilor (SGD.) JOHNNY R. SANTIAGO Acting City Councilor (SGD.) REYNALDO C. MATEO Acting City Councilor (SGD.) MARY GRACE B. SANTOS Acting City Councilor (SGD.) ERLINDA SJ HILARIO Acting City Councilor (SGD.) JIM BALIAD Acting City Councilor (SGD.) JOVEN CLAUDIO Acting City Councilor (SGD.) LORALIE G. TOLENTINO Acting City Councilor (SGD.) EMILIO ARTURO P. LANGOMEZ Acting City Councilor EX OFFICIO MEMBERS (SGD.) HON. GENEROSO F. CUNETA Liga ng mga Barangay HON. BRIAN KRISTIANN BAYONA Acting-Sangguniang Kabataan CERTIFIED TRUE AND CORRECT (SGD.) MRS. CRESENCIA C. CALIBUSO OIC-City Secretary ATTESTED BY: (SGD.) HON. ARVIN G. TOLENTINO City Vice Mayor APPROVED: (SGD.) HON. ALLAN I. PANANLIGAN City Mayor