An Ordinance Imposing Business Taxes, Fees and Other Regulation Charges on Tollway Operators/Concessionaires Operating Toll Collection Plazas Located within the Jurisdiction of the City of Santa Rosa, Laguna

December 15, 2014 Excerpt from the Minutes of the 48th Regular Session of Sangguniang Panlungsod of the City of Santa Rosa, Laguna Held on Monday, December 15, 2014 at Uncle Cheff's Restaurant, Nuvali, Barangay Don Jose, City of Santa Rosa, Laguna. SANTA ROSA CITY ORDINANCE NO. 2031-14 (Motioned by Hon. Raymond Ryan F. Carvajal Chairman, Committee on Ways and Means Seconded by Members of the Committee: Hon. Paulino Y. Camaclang, Jr., Hon. Rodrigo B. Malapitan, Hon. Eric T. Puzon, Hon. Laudemer A. Carta) AN ORDINANCE IMPOSING BUSINESS TAXES, FEES AND OTHER REGULATION CHARGES ON TOLLWAY OPERATORS/CONCESSIONAIRES OPERATING TOLL COLLECTION PLAZAS LOCATED WITHIN THE JURISDICTION OF THE CITY OF SANTA ROSA, LAGUNA WHEREAS , the Department of Finance thru Local Finance Circular No. 1-2013 has prescribed guidelines governing the power of municipalities and cities to impose business tax, fees and charges on tollway operators/concessionaires pursuant to Section 143 (e), Republic Act No. 7160, otherwise known as the Local Government Code of 1991 and its Implementing Rules and Regulations; WHEREAS , the South Luzon Tollways passes thru the jurisdiction of the City of Santa Rosa; cSEDTC WHEREAS , the South Luzon Tollways derives its income from the collection of toll fees from motorists using the expressway and exiting thru toll plazas located within the jurisdiction of the City of Santa Rosa; WHEREAS , the Manila Toll Expressway System (MATES) and the Skyway O & M Corporation (SOMCO) all designated by the Toll Regulatory Board (TRB) to operate and maintain the toll plazas the South Luzon Tollways within the jurisdiction of City of Santa Rosa; WHEREAS , pursuant to Local Finance Circular No. 1-2013 issued by the Department of Finance, the City Government of Santa Rosa hereby requires and mandates tollway operators/concessionaires to pay business tax and other regulatory fees imposed under the Republic Act 7160 otherwise known as the Local Government Code of 1991 and its Implementing Rules and Regulations (IRR); NOW THEREFORE BE IT ORDAINED, AS IT HEREBY ORDAINED , by the Sangguniang Panlungsod in session assembled that: SECTION 1. Imposition of Business Tax . All toll operators/concessionaires operating toll plazas pursuant to Section 143 (e) of the Local Government Code and Article 233 of the Implementing Rules and Regulations, municipalities/cities are authorized to impose taxes on contractors and other independent contractors at a rate not exceeding fifty percent (50%) of one percent (1%) of the gross receipts for the preceding calendar year; SECTION 2. Aside from the business tax tollway operators/concessionaire shall also pay regulatory fees which shall include but not limited to Mayor's Permit Fee on business, Garbage Fee, Mayor's Permit Fee on Exercise of Profession, Occupation or Calling, Health Certificate Fee and Sanitary Inspection Fee; SECTION 3. Coverage . All tollways operators/concessionaires operating toll collection plazas located within the jurisdiction of the City of Santa Rosa; SECTION 4. Separability Clause . If for any reason or reasons any part or provisions of this ordinance shall be held to be unconstitutional or invalid, other parts or provisions hereof which are not affected thereby shall continue to be in full force and effect; SECTION 5. Repealing Clause . All previous ordinances inconsistent with this ordinance shall be deemed repealed or modified accordingly; SECTION 6. Effectivity Clause . This ordinance shall take effect fifteen days upon completion of its publication in a newspaper of general circulations. ENACTED , the Sangguniang Panlungsod of the City of Santa Rosa, Laguna this 15th day of December, 2014, on its 48th Regular Session. UNANIMOUSLY APPROVED. CERTIFICATION: I hereby certify to the correctness of the above quoted ordinance. (SGD.) CYNTHIA M. GOMEZ Secretary to the Sangguniang Panlungsod Certified Correct: (SGD.) ARNEL DC. GOMEZ City Vice-Mayor Approved: (SGD.) ARLENE B. ARCILLAS City Mayor