TAX ORDINANCE NO. 2010–001

Republic of the Philippines
PROVINCE OF AKLAN
Kalibo, Aklan
　

Office of the Sangguniang Panlalawigan

Excerpts from the minutes of the tenth (10th) regular session for cy 2010 of the Sangguniang Panlalawigan of Aklan (for the period 2007 – 2010) held on march 25, 2010 at the Sangguniang Panlalawigan session hall, provincial capitol, Kalibo, Aklan.

PRESENT:
HONORABLE GABRIELLE V. CALIZO-QUIMPO . . . Vice Governor, Presiding Officer
HONORABLE DAISY S. BRIONES . . . SP Member-Eastern District
HONORABLE PLARIDEL M. MORANIA . . . SP Member-Eastern District
HONORABLE RODSON F. MAYOR . . . SP Member-Eastern District
HONORABLE JEAN O. RODRIGUEZ . . . SP Member-Eastern District
HONORABLE SELWYN C. IBARRETA . . . SP Member-Western District
HONORABLE JOSE S. YAP . . . SP Member-Western District
HONORABLE RAMON S. GELITO . . . SP Member-Western District
HONORABLE WILBERT ARIEL I. IGOY . . . SP Member, PCL President
HONORABLE TEODY M. MASANGYA, SR. . . . SP Member, ABC President
HONORABLE JUN REY I. TORDECILLAS . . . SP Member, SK President

ABSENT:
HONORABLE NEMESIO P. NERON . . . SP Member-Eastern District
(Filial Leave)
HONORABLE PEDRO M. GARCIA . . . SP Member-Western District
HONORABLE GERICK M. TEMPLONUEVO . . . SP Member-Western District
(Sick Leave)

ALSO PRESENT:
MR. MANUELITO V. DELEGENCIA. . . OIC-Prov’l. Agricultural Statistics Officer
Bureau of Agricultural Statistics-Aklan

ENGR. MARIANITO B. BEJEMINO . . . Provincial Manager, NFA-Aklan
MS. SALOME P. DAVID . . . Asst. Provincial Agriculturist, OPA-Aklan
MR. ULDARICO P. LAS PIÑAS . . . Senior Agriculturist, OPA-Aklan
MR. CHRISTIAN . DEZA . . . Aquaculturist II, OPA-Aklan

TAX ORDINANCE NO. 2010–001

"AN ORDINANCE AMENDING ARTICLE F, CHAPTER II OF PROVINCIAL TAX ORDINANCE NO. 3, SERIES 1993, "AN ORDINANCE LEVYING TAXES, FEES, CHARGES AND OTHER IMPOSITIONS, PRESCRIBING RULES FOR THE ADMINISTRATION THEREOF, AND PRESCRIBING PENALTIES FOR THE VIOLATIONS OF ITS PROVISIONS"

Sponsored by the Oversight Committee:
Chairman:Honorable RODSON F. MAYOR
Member: HONORABLE PLARIDEL M. MORANIA
Member: Honorable Wilbert Ariel I. Igoy

WHEREAS, Section 140 (a) of Republic Act 7160 otherwise known as the Local Government Code of 1991 provides that the province may levy an amusement tax to be collected from the proprietors, lessees, or operators of theatres, cinemas, concert halls, circuses, boxing stadia, and other places of amusement at a rate of not more than thirty percent (30%) of the gross receipts from admission fees;

WHEREAS, Republic Act No. 9640 enacted by both houses of Congress and approved by the President of the Republic of the Philippines on July 28, 2008 has amended Section 140 (a) of the Local Government Code of 1991 which reduced the imposable amusement tax to not more than ten percent (10%);

WHEREAS, the rate of amusement tax being imposed and collected by the Province of Aklan through Provincial Tax Ordinance No. 3, Series of 1993 was yet based on the provision of Section 140 (a) of Republic Act No. 7160;

WHEREFORE, BE IT ORDAINED BY THE Sangguniang Panlalawigan OF AKLAN TO AMEND ARTICLE F OF CHAPTER II OF PROVINCIAL TAX ORDINANCE NO. 3, SERIES OF 1993 AS TITLED ABOVE, as follows:

section 1. For this purpose, amusement places is herein defined to include theaters, cinemas, concert halls, circuses, boxing stadia, swimming pools, resorts, gymnasiums, video houses, internet cafes, disco houses, bingo houses, cockpit arenas, other government places utilized for special events and other places of amusement. They also include those places where one seeks admission to entertain oneself by direct participation.

SECTION 2. There is hereby levied an amusement tax to be collected from the proprietors, lessees, or operators of theaters, cinemas, concert halls, circuses, boxing stadia, swimming pools, resorts, cockpits, gymnasiums, other government places and other places of amusement at the rate of the gross receipts of admission fees by classification of amusement activity:

(1) Regular amusements places such as cinemas, cockpits, swimming pools, video houses/discopubs/shows and other regular amusement activities – Ten Percent (10%)

(2) Transient amusement activities to include concerts, sports events, shows, carnivals, circuses, boxing stadia, and other temporary amusement activities – Ten Percent (10%)

SECTION 3. In the case of cinemas/theaters, swimming pools and resorts, the tax imposed on the gross receipts within a week (Monday to Sunday) shall be paid to the Provincial Treasurer every Monday. A Weekly Amusement Tax Return indicating the gross receipts duly certified by the proprietor, owner, operator, or lessee under oath shall be submitted to the Provincial Treasurer for verification and acknowledgement of tax payment. In the case of cockpits, gymnasiums, and other amusement places, the tax imposed on the gross receipts shall be paid immediately after the last full show or presentation. Operators/Promoters of amusement events/activities shall be required to submit an Amusement Tax Return to the Provincial Treasurer for verification and acknowledgement of the tax payment.

In the case of theaters or cinemas, cockpits and transient amusement activities, the tax shall first be deducted and withheld by their proprietors, lessees or operators and paid to the Provincial Treasurer before the gross receipts are divided between said proprietors, lessees or operators.
SECTION 4. All proprietors, lessees or operators liable for the amusement tax on admission shall have their tickets, before issuing them, consecutively numbered and registered with the Provincial Treasurer indicating therein the admission rate.

The above tax imposition shall cover amusement activity held or shown whether or not covered by a permit or license provided, however, that collection of taxes hereunder shall in no way legalize an illegal or unlicensed amusement activity.

SECTION 5. Administrative Provisions

(1) All admission tickets of amusement places subject to the tax imposed in this Article shall be registered without charge with the Office of the Provincial Treasurer. Tickets shall be properly recorded and marked with the word "REGISTERED". The Provincial Treasurer shall issue a certification and furnish a copy to the owner, proprietor, operator or lessee that such quantity, denomination and serial numbers of admission tickets were duly registered with this office. Color coding and numbering schemes shall be prescribed by the Provincial Treasurer for control purposes.

(2) Owners, proprietors, operators or lessees of amusement places are hereby required to provide their establishments two (2) boxes, one box marked with letter "O" for operator and the other marked with letter "G" for government in the place where tickets are presented by customers. Duly registered admission tickets shall be cut in halves upon presentation of the same by customers and shall be deposited in the appropriate marked boxes.

(3) The boxes used for admission tickets shall be provided with two lock devices. One lock device shall be provided with padlock by the management while the other lock device shall be provided by the provincial government. Both boxes shall be opened daily in the presence of representatives from the management and the Provincial Government who shall certify the number of admission tickets by denomination in the Daily Count Sheet. The Daily Count Sheets of admission tickets shall be attached to the Amusement Tax Return to be submitted to the Provincial Treasurer. The Municipal Treasurer of the municipality where the amusement place is located shall be furnished a copy of such return.

(4) Owners or operators of every amusement place shall post in a conspicuous place in front of the ticket booth a notice, printed in big bold letters or numbers, the amount of admission price/s. When there is a change in the admission price/s, the owner or operator of the said amusement place shall, within ten (10) days from the date of the effectivity of such change, inform in writing the Provincial Treasurer the details of the changes in admission price/s.

(5) Owners/Operators of amusement places shall keep a book of accounts where daily entrance fees corresponding to the issued entrance tickets shall be recorded. Such book of accounts shall be opened for inspection and audit by concerned authorities at all times.

(6) No mayor’s/business permit shall be issued to promoters of amusement/entertainment activities/operators of amusement places for subsequent amusement events until it is established that amusement taxes on previous events had been fully settled.

SECTION 6. The proceeds from amusement tax shall be shared equally by the province and the municipality where such amusement places are located. (Sec. 140, LGC);

SECTION 7. REPEALING CLAUSE

Provisions of Provincial Tax Ordinance No. 3, Series of 1993, specifically in Article F, Chapter II thereof inconsistent with the provisions of this ordinance are deemed repealed or modified.

SECTION 8. PENAL PROVISION

Penalties imposed by Provincial Tax Ordinance No. 3, Series of 1993 for violations of the provisions thereof and the provisions of this ordinance, not otherwise repealed or modified by this measure, shall continue to be in full force and effect.

SECTION 9. SEPARABILITY CLAUSE
Any provision of this ordinance which may later be declared unconstitutional or inconsistent with the provisions of the national laws by competent bodies or courts shall not affect the enforceability of the rest of the provisions of this enactment.

SECTION 10. EFFECTIVITY CLAUSE
This ordinance shall take effect after fifteen (15) days from its publication in a newspaper of general circulation in the Province of Aklan.

ENACTED, MARCH 25, 2010.

I HEREBY CERTIFY to the correctness of the foregoing ordinance.

(Sgd.) ODON S. BANDIOLA
Secretary to the Sanggunian

ATTESTED:
　
(Sgd.) GABRIELLE V. CALIZO-QUIMPO
Vice Governor/Presiding Officer

APPROVED:
(Sgd.) CARLITO S. MARQUEZ
Provincial Governor