iaieson WE OCT ! Republic of the Philippines SANGGUNIANG PANLUNGSOD CITY OF MAKATI PRESENT: Vice Mayor MONIQUE Q. LAGDAMEO - Presiding Officer Councilor SHIRLEY C. ASPILLAGA a GRAZIELLE 1ONY N. DE LARA-BES fi VIRGILIO V. HILARIO JR. fo DIVINA A. JACOME f LUIS S. JAVIER JR. LEONARDO M. MAGPANTAY MA. ARLENE M, ORTEGA NELSON S. PASIA et ENRICO J. PUNO q MARY RUTH C, TOLENTINO q EVELYN DELFINA E. VILLAMOR | MARIA CONCEPCION M. YABUT. | NEMESIO S. YABUT JR. LnB President ARMANDO P, PADILLA. ABSEN Councilor MARIE ALETHEA SJ. CASAL-UY dl FERDINAND T. EUSEBIO 7 ROMEO C. MEDINA - Sick Leave On motion presented by Hon, M.CM. Yabut, which was duly seconded by all Members present, the Sangguniang Panlungsod of the City of Makati approved City Ordinance No. 2017-008 on third and final reading. CITY ORDINANCE NO, 2017-008 Authors: Hon. M.C.M. Yabut, Hon, M.A.S. Casal-Uy, Hon. D.A. Jacome, Hon. G.LN, de Lara-Bes, Hon, N.S. Yabut Jr., Hon. M.A.M. Ortega and Hon. F.T. Eusebio Co-Authors: Hon. S.C. Aspillaga, Hon. V.V. Hilario, Jr., Hon. LS, Javier, Jr, Hon, LM. Magpantay, Hon. R.C. Medina, Hon. A.P. Padilla, Hon. N.S. Pasia, Hon, M.R.C. Tolentino and Hon. E.D.E. Villamor AN ORDINANCE AMENDING SECTIONS 3F.01 AND 3F.03 OF CITY ORDINANCE NO. 2004-A-025, OTHERWISE KNOWN AS THE REVISED MAKATI REVENUE CODE (RMRC), SUBJECT TO APPLICABLE LAWS AND AUDITING RULES AND PROCEDURES. Makatt, Matalin Matin... Atia To, Page Lof4‘WHEREAS, the City Government of Makati, through the Office of the Mayor, is constantly receiving requests from various non-profit organizations seeking assistance for the exemption on the application of amusement tax under Sec. 3F.01 of the Revised Makati Revenue Code (RMRC). WHEREAS, the abovementioned non-profit organizations intend to engage in activities which promote language and culture, discover and showcase the works of Filipino filmmakers, among others; WHEREAS, Sec. 192, Book I of RA 7160, otherwise known as the Local Government Code of 1991, provides that: "Sec. 192. Authority to Grant Tax Exemption Privileges. - Local government units may, through ordinances duly approved, grant tax exemptions, incentives or reliefs under such terms and conditions as they may deem necessary.” WHEREAS, as such, the Office of the Mayor referred such requests for tax exemptions to the Sangguniang Panlungsod for its consideration; WHEREAS, relative thereto, R.A 9640, otherwise known as “An Act Amending Section 140 (A) of Republic Act No. 7160, otherwise known as the Local Government of Code of 1991, has reduced the maximum allowable local amusement tax rate from 30% to 10%. Unfortunately, such amendment was not reflected in RMRC, specifically In Sec. 3F.01; WHEREAS, Sec. 10 (b) (2), Article IV of R.A. 7854, otherwise known as the City Charter of Makati provide “(2) Subject to the provisions of Book II of the Local Government Code and applicable laws and upon majority vote of all the members of the Sangguniang Panlungsod, enact ordinances levying taxes, fees and charges, prescribing rate thereof for general and specific purposes and granting tax exemption, incentive or relief WHEREAS, upon careful perusal of Sections 3F.01 and 3F.03 of RMRC and thorough deliberation between the Members of the Sangguniang Panlungsod, the Sangguniang Panlungsod of Makati City hereby considers to redefine the coverage and exemptions of the amusement tax under the abovementioned provisions of RMRC. NOW, THEREFORE, BE IT ENACTED AS IT IS HEREBY ENACTED BY THE SANGGUNIANG PANLUNGSOD OF MAKATI, METRO MANILA, BY VIRTUE OF THE POWERS VESTED IN IT BY LAW, IN SESSION ASSEMBLED, THAT: Section 1, Sections 3F.01 and 3F.03 of the RMRC is hereby amended and stated as follows: “Sec. 3F.01. Imposition of Tax ~ There is levied a tax to be collected from the proprietress, lessees, or operators of theaters, cinemas, concert hall, circuses, boxing stadia, and other amusement places at the rate of ten percent (10%) of the gross receipt from admission fee. Page 2 of 4 co cE 017-01Sec. 3.02 ~ Manner of computing = xxx xXx XXX XXX XXX XXX XX Sec. 3F.03 ~ Exemptions ~ The holding of operas, concerts, dramas, recitals, paintings and art exhibitions, flower shows, musical programs, literary and oratorical presentations i tions sponsored by non-pro} oe ‘i ; iz 3 aun pose romotin: culture or dis SI works of Filipino filmmakers, except pop, rock, or similar concerts, shall be exempt from the payment of the tax imposed herein subject to permits and regulatory fees imposed in the Makati Revenue Code. * Section 2. The Finance Department shall formulate the Implementing Rules and Regulations within 30 days after the effectivity of this ordinance. Section 3. If any provision or part of this Ordinance is declared invalid, other provisions or parts not affected thereby shall remain in full force and effect. Section 4. All ordinances, executive orders and rules and regulations inconsistent or in conflict with any provisions of this ordinance are deemed repealed, amended or modified accordingly. Section 5. Let copy of this ordinance be furnished the Finance Department, Accounting Department and other offices concerned for their information and guidance Section 6. This Ordinance shall take effect immediately upon its approval. Page 3 of 4 CITY ORDINANCE NO. 2017-008ENACTED BY THE SANGGUNIANG PANLUNGSOD OF MAKATI, METRO MANILA, in its Regular Session held on 18 January 2017. | SICK LES LEAVE | ‘HO! SPI HON: ROMEO C. MEDINA ABSENT | ~ HON. MARIE ALEWIAFA S.J. CASAL-UY HON. MA. ARLENE M. ORTEGA sae echo HON. GRAZIELLE IONY DE LARA-BES. HON. NELSON S, PASIA ;DINAND T. EUSEBIO HON. ENRICO J. PUNO HON. VIRGILIO V. HILARIO, JR. HON. lak 1c Bane HON. ones HON. EVELYN/DELFINA E. VILLAMOR HON. LEONARDO M. MAGPANTAY HON. Oak Gs P. fe, LnB President F true and correct by: — x NO R. CERVANTES sécretary to the SangguniangPantungsod Attested by: HON. MONIQUE Q. LAGDAMEO Vice Mayor & Presiding Officer Approved by: anand S.BINAY City Maypr Page dof 4 CITY ORDINANCE NO. 2017-008