Lowering the Rate of Amusement Tax from 30% to 10% to Conform to R.A. No. 7160 as Amended by R.A. No. 9640

February 8, 2010 Excerpt from the Minutes of the Regular Session of the Sangguniang Panlungsod, City of San Pablo, held on February 8, 2010 PRESENT: Hon. Frederick Martin A. Ilagan Vice-Mayor & Presiding Officer Hon. Diosdado A. Biglete Member Hon. Alejandro Y. Yu Member Hon. Angelo L. Adriano Member Hon. Leopoldo M. Colago Member Hon. Dante B. Amante Member Hon. Arsenio A. Escudero, Jr. Member Hon. Paolo Jose Cristobal C. Lopez Member Hon. Angelita E. Yang Member Hon. Kristin Ann A. Picazo Member ABSENT: Hon. Richard C. Pavico (On leave) Member Hon. Eleanor T. Reyes Member Hon. Gener B. Amante (On leave) Member On motion of Hon. Paolo Jose Cristobal C. Lopez, duly seconded by Hon. Leopoldo M. Colago and Hon. Angelo L. Adriano, the following ordinance, authored by Hon. Paolo Jose Cristobal C. Lopez, was enacted, to wit: SAN PABLO CITY ORDINANCE NO. 003-10 AN ORDINANCE AMENDING SECTION 2.18 OF ARTICLE F, CHAPTER II OF ORDINANCE NO. 56, SERIES OF 1992, AS AMENDED, OTHERWISE KNOWN AS "THE REVENUE ORDINANCE OF THE CITY OF SAN PABLO PROVINCE OF LAGUNA", THEREBY REDUCING THE RATE OF AMUSEMENT TAX IN THE CITY FROM THIRTY PERCENT (30%) TO TEN PERCENT (10%) IN ACCORDANCE WITH REPUBLIC ACT NO. 9640, OTHERWISE KNOWN AS "AN ACT AMENDING SECTION 140 (A) OF REPUBLIC ACT NO. 7160 OTHERWISE KNOWN AS THE 'LOCAL GOVERNMENT CODE OF 1991'" WHEREAS, Republic Act No. 9640, otherwise known as "AN ACT AMENDING SECTION 140 (A) OF REPUBLIC ACT NO. 7160 OTHERWISE KNOWN AS THE 'LOCAL GOVERNMENT CODE OF 1991'", whereby the rate of amusement tax imposed upon proprietors, lessees, or operators of theaters, cinemas, concert halls, circuses, boxing stadia, and other places of amusement was reduced to not to exceed ten percent (10%) of the gross receipts from admission fees, from the previous thirty percent (30%) rate; cSaADC WHEREAS, the City's Ordinance No. 56, series of 1992, as amended, imposes the old thirty (30%) rate in its Sec. 2.18 of Article F, Chapter II; WHEREAS, since the above local tax provision is now in conflict with the national law above-cited, such should be amended to conform with what has been dictated by law; NOW THEREFORE, be it ordained by the Sangguniang Panlungsod, City of San Pablo, that: SECTION 1. Section 2.18 of Article F of Chapter II is hereby amended so as to read as follows: Sec. 2.18. Amusement tax. There is hereby imposed an amusement tax from the proprietors, lessees, or operators of theaters, cinemas, concert halls, circuses, boxing stadium, cockpit, resort and other places of amusement at the rate not to exceed ten percent (10%) of the gross receipts from admission fees. xxx xxx xxxx SECTION 2. This ordinance shall take effect upon approval. ENACTED: UNANIMOUSLY February 8, 2010. I HEREBY CERTIFY to the correctness of the above-quoted ORDINANCE No. 2010-03, c.s.: ELENITA D. CAPUNO Secretary to the Sangguniang Panlungsod CGDH-I ATTESTED: FREDERICK MARTIN A. ILAGAN Vice-Mayor & Presiding Officer <http://sangguniangpanlungsodspc.com/ordinance/year/2010/> last visited July 12, 2013.