ORDINANCE NO. 09
Series of 2006
AN ORDINANCE AMENDING ORDINANCE NO. 85, SERIES OF 2005 OTHERWISE KNOWN AS “THE REVISED REVENUE CODE OF TAGUIG” TO INCLUDE THE SECTION ON MISCELLANEOUS FEE AND ADOPTING THE NEW RATES PRESCRIBED UNDER THIS ORDINANCE
Sponsored by:
Coun. Arnel M. Cerafica Coun. Henry M. Dueñas, Jr
Coun. Allan Paul C. Cruz Coun. Ricardo J. Jordan
Coun. Elpidio M. Javier Coun. Aurelio Paulo R. Bartolome
Coun. Glen N. San Pedro Coun. Marisse Balina-Eron
Coun. Delio J. Santos Liga Pres. Floro C. Hernandez
Coun. Baltazar T. Mariategue SK Fed. Pres. Lord Kristine E. Valenzuela
WHEREAS, Section 151 of the New Local Government Code empowers cities to levy taxes, fees and charges provided that these levied and collected taxes, fees and charges by highly urbanized and independent component cities shall accrue to them and be distributed in accordance with the provisions of the Revenue Code;
WHEREAS, the Sangguniang Panlungsod passed and approved Ordinance No. 85, Series of 2005 otherwise known as the “Revised Revenue Code of Taguig”, amending the prescribed rates of taxes under Ordinance No. 24, Series of 1993 or “The Revenue Code of the City of Taguig”;
WHEREAS, there is a need to amend and update the prescribed rates in the said Title of the Revenue Code to include tax provisions on other types of business activities in response to the city’s fast-paced growth and development requirements.
NOW THEREFORE, BE IT ORDAINED, as it is hereby ordained, by the Sangguniang Panlungsod, in session assembled, to approve the amendment of Ordinance No. 85, Series of 2005 otherwise known as “The Revised Revenue Code of Taguig” be amended as follows:
TITLE VI, Chapters 36 to 42, Sections 182 to 221, is hereby supplemented and shall henceforth be read to add the following Chapter 43 and its corresponding two (2) Sections 222 and 223 (the numbering of the succeeding sections shall be adjusted accordingly such that existing Section 222 shall hereafter be known as Section 224 and so forth):
CHAPTER 43 – MISCELLANEOUS FEES:
SECTION 222. DEFINITIONS:
(a) QUALIFICATION – refers to the recognition given to a business entity by the City Government, which entitles it to become part of the roster of qualified companies and permits it to pursue projects in the city.
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(b) BUSINESS IMPACT – refers to the economic effect of a particular activity to the area or location where it is undertaken.
(c) SOCIALIZED COMPONENT – refers to the aspect of the business wherein participation from a government agency is procured to assist the indigent and the disadvantaged through charitable means.
(d) SOCIAL SUBSIDY FEE – refers to the company’s share in funding the cost of social services the City Government has to bear from migrating residents as a result of contracting an entity outside of the City’s premises.
(e) ZONED AREA – refers to an area with definite parameters designated as a center for the establishment of business related to a particular industry or type of business as determined by the City Government.
SECTION 223. IMPOSITION OF ACCREDITATION FEES – The following annual fees shall be collected from selected business owners/proprietors or entities intending to operate or are already operating in the City of Taguig. The payment of such fee would enable and permit the owner/proprietors or entity to pursue projects in the City’s.
1) Batching Plants
A qualification fee of Ten Thousand Pesos (P10, 000.00) per cubic meter/hour of capacity of the batching plant shall be levied from a company operating or intending to operate in the City of Taguig.
In the event that a Project Owner/Contractor/Developer decides to engage a Batching Plant located outside the City of Taguig, an exemption fee of One Million Pesos (P1, 000,000.00) per projects shall be levied from a Project Owner/Contractor/Developer.
2) Junk Shops
a) Operating outside a zoned area - P200, 000.00
b) Operating within a zoned area - P 20, 000.00
A bond amounting to One Hundred Thousand Pesos (P100,000.00) with the City Government shall be required from each shop. Said bond will be forfeited in the event that the City Government discovers that the shop is selling fenced or stolen property.
The qualification fee levied on junk shops not serve as a guarantee against demolition and relocation if the area in question has no title or is in any other similar dispute.
3) Car Repair Shop/”Talyer”
a) Operating outside a zoned area - P200, 000.00
b) Operating within a zoned area - P 20, 000.00
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The qualification fee levied on car repair shops shall not serve as a guarantee against demolition and relocation if the area in question has no title or is in any other similar dispute.
4) For owners or operators of memorial parks, a yearly impact fee per hectare will be charge as follows:
a) memorial parks with a P 10,000.00
socialized component
b) memorial parks without a P 50,000.00
socialized component
5) For holder of liquor license to serve fermented liquors, distilled spirits and/or wines within its selling premises to be charged as follows:
1. WholesalersRetailers (per retailer) / P 50,000.00
2,000.00
2. Establishments serving liquor till 10 P.M.
only:
a) Establishments outside a zoned
Entertainment area
b) Establishments within the zoned
Entertainment area / P 100,000.00
P 50,000.00
3. Establishments serving liquor till 2 A.M.
a) Establishments outside a zoned
Entertainment area
b) Establishments within the zoned
Entertainment area / P 150,000.00
P 75,000.00
This Ordinance shall take effect immediately upon its approval.
Approved this 22nd day of March 2006 at City Government of Taguig City.
CITY COUNCILORS
COUN. ARNEL M. CERAFICA COUN. HENRY M. DUEÑAS, JR.
COUN. ALLAN PAUL C. CRUZ COUN. RICARDO J. JORDAN
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COUN. ELPIDIO M. JAVIER COUN. AURELIO PAULO R. BARTOLOME
COUN. GLEN N. SAN PEDRO COUN. ARVIN IAN V. ALIT
COUN. DELIO J. SANTOS COUN. MARISSE BALINA-ERON
COUN. BALTAZAR T. MARIATEGUE COUN. NOEL R. DIZON
LIGA Pres. FLORO C. HERNANDEZ SK Fed. Pres. LORD KRISTINE E. VALENZUELA
Attested by:
ATTY. GEORGE A. ELIAS
City Vice Mayor and
Presiding Officer
Certified by:
ATTY. DANIEL B. VALDEZ
City Council Secretary
Approved by:
HON. SIGFRIDO R. TIÑGA
City Mayor
Ike/dick/rod/toto
Fn:Ord—09=06
SP/Ordinance 09