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Cagayan de Oro City's Revenue Code of 2015
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Save Revenue code 2015 For Later epnilicof tie Patipnines
oft OF CACAYAN DE ORO
OFFICE OF SAF CIr¥ COURCEL,
COPDARACENO, 1260016
“AN ORDINANCE PROVIDING FOR THE 2015 AGAYAND ORO CTY REVENUE CODE AD FOR OTHER
‘PURPOSES
‘BE T ORDAINED by be Cty Counc (Sapmuiang Pasurgsod lth Cy of Cagayan de Orin satson
secorbied Bat:
CORAPTER GENERAL PROVISIONS
[Article A: SHORT TITLE AND SCOPE.
‘Seaton. Sor Tite, Tis ordnance ale kro asthe Capa de Oo Gy Pavers Cds ch 25,
‘ection. Scape ane Appsicaton, «Thi Cade sal gerne vy. assert an soleton nes, es,
charges an ober ingestion we tt juiseion ois Cy
‘Anticle B: CONSTRUCTION OF PROVISIONS,
‘Seton 3. Wards and Pheses Not Henn Exjrssy Dein. Wes ard praes eben fis Cae ot
tarea paca dred shel have te am dirs a found RA 7160, thers row as th Loc! Goverment
Coo 01
[Article C: DEFINITION OF TERMS
Secon 4 Definons When used Bs Code
{@) Advertsing Agony res al prs wo as eatin ess tating or aus by meas
‘howe. baer pacer noes, son, decros, perpen fc orneoe Is, Panes,
bors oro mada, whtorn plo er reading om,
(by Ariat Products nite the dl so, uch cr, wheat ey, cco, sgueane, bn,
parce voy Fats, hve a by. aocus oray eal Wats sk; pau; en eso nd
final protien hcp em oF,
“The piasewher ini sal fom ores io tetanic bye fame,
sheen nave ome ough appa of cases orton ar obleise 1 prepara peau
rertaradeteus as fetn, co. sain snckrg. or stippng fr pupess of resening ot ohewse epg
SSP tne man tbe calied an acura post whaber i ts og frm of,
‘rrsomaton must av boon unde byte fear, semen proctor oer.
‘oft potcisas etn nde ee tha deo rt ysl tu een opis ones
‘employ avenoadlectelogcal mens fn pecking i acd eich or ound cole nls bes et
rae or aber pacagng ales rence! paces an projare bo podicisfor Re mat
“Totem bec shel aan hse eas wich incon x rocesng of nal rein oe,
ecw ares ee ad mari, ae x cola copra cases Yom sur cane,
«)Ausementsapasunbe ene nd rset Ws snanyocsto eco, can, paste cr
Bawa
et
Paster a
a
°
9
"
a
a
»
uO
A
S25) onmicor rs
“Amusement Pace elu srs, ce, crcat al, ews ans oer pleces of ase whe ene
‘ees adisson ete nes song or ving te show or pao;
‘Banks end otter Fm! etn in nn bar rand ines, lendng invests, rare end
‘osinen compart eet ry cheps, manrencerparls sk rit, ecko, dens n
‘oan od reign change, ns dened under aplasia,
et ero Promate eso apron wa sane ow note net cacti arr cals and ike cr ot
Tots fort anna cf bh guest. an hae a a betes nolo he odes exmmenoemet af echt
Tere dstindes war bt he wos alr deducing acon eosin, cba
Berne el pogo who manufac feria aur fry destin fr sae dey toh ut
ther nl ele marcus of oa, bas, apy sina danesi rents urs, whose daly essen
(oes ot cxood wohundes gauge ts,
usnossmeens ade or corel actyreputyengeged sae o fehodor wa ew pst
Business Agent us ol pine who a ae agai of ote inthe secon of buns wih any puic
‘to, ab wl shoe who cod coletng, abrtongenpynert orp deece agen.
‘Business Pannt Registration Pit eal moan an enbossd lt nar he eaten plats fd 0
foo vehi stewing fa pari tuseess opera a wget ard dy rySteed bases operating
(ine eta fcr of hy be seu to Bushes Perms and Leena Dvn.
CcabretDance He rls aye of absent whore daring ipod ote publ n consent
fey aso care, any car ea al on or ble, raf ne cng, ad were rlessond hostesses
reaears ar employed
Capito investments ne capt ta pte rls in yuna owc ie cata hci a
parent coportor, ory eu ely or asssaton na pre sxngjucton,
Carenderiaeers 0 any tle etn para wre ft seedy cooked ar seed a pce
Cheer openly Eaity as ers rls aps! pres roe,
Coty Waters inca nt ony sreama, lakes and Sal wats wins oy, ok bing He subject of pata
‘suns, edt comp win rata pass, pb ess ber ands, rs sere, eter ete
futlso etn wre ae betvoen fo (las cau parr te gene nest em ois whee
the oundry of o oto te eae lon fo anda epee ih gel costae ae en (15)
Ione fom
‘covet nc ary pace, cour bung erp the, wherecods te hel, weer ort mney
ets are mado ce esusct such coc.
‘cocking se spat a iting or yaa areca tm engge an actly whet als cn ete
Se alt Oockiing ny aso be Fac 2 sin si, pitas! o pet," or ts equ n
(ie Pine lean
oxag St fe 06
1) Coopmatheis adj itr ats of pets wth aca nd of et have oa et
eepatn adie vl conn, sol of ccna making ele cokes fe rail ma
ea ref he rte an banal fh wnertig i ecodaroe wih rival EE
‘aerate pcs.
2 copontons nes pars no ma: how creo mari anketck canis, ros
‘Gotett en’ perce, essa 0 rsueren cara tu des ol ue ase sone
(cor a toe crcTeorkr oar Te payee of ong xen eer say
Pres co, gouerna, ed het ey operas o coco eave scr
reeeecrmict, Gone descr parrot se pete foes by pasos He se pute
oe raeorren pfs, opt ea ot wih eed or enagg any ae orbs
Te tem "rent ig when ele o& eration means frgncrprsan not hans
‘oxgorizd unter he ws he Pipes bt ranged ed cbse itn he Pipes,
1) countye and Bangy Busse Entei reo any tens ey, alo, cr cxpie
Co rr ba pore PR 81, cave tno a Mp Cato Cotes ard Beony
‘sass Eres (Reealen 2;
A) orkptncds ary xc, bg opron ara wham xk ae ho, wheter rn mene
tts are radeon eso sc cox,
‘Contr los pans aot ual ot sujet pferiona x un Goin 18 of i Lok
nar aT whos actly cor exer lo sa otal ind of serve or ena
eee nak geforana lhe srice calor cre create pst tment aris tut
tena ors oyees,
suse is Ae, te to ett sal ila gene engeetng, gosta an psy
cent dpe us wpleato i, Hing, donot end savage works cantatas: pope
case fine dng apps: Profer opers of eck patos ergned he ston of
aa and gs rete I, oe, een pope or oer of sring pants engin
ay ings einen eter; Pops opt cl ebisients era, pn
ecg, weshrg sr oceehg of vas, hey evipaen, wera, resrplg and beter wr
seen rand etl doves es, spars offre an she reas by mati ot ety
rast nl anal devs, pot or cpraisof eosin ris png upoess pons
rear er shops des snp, ire and Nes, bal ao, babes, rasage Ins, en
oo Catz and bn) ouldrg clon andor earls; habe sos
eee etiam poplar oor of, os, nd lodgng a Foes a peas of as ht
aera natoug, oF wading eselshens, maser pres, emits en Mae espana;
ae ream mopar, cular sx ose engaged te pucaton ot ing of en evapo,
rea oer blo ich epee nsw i pos fr eutin a leae Wich B
eR ee po paler nent, bse ages pal cs o wean
vrs cmercl an inmigaten bras chorstogapi Snowe, ksssand debs.
“hm tem ‘orc sha sinc, ot btn ax sues anunsated unt Seton 12
cf reson Dace No. 231 fh 6 kn wide te nua ocoacounder Secon fot
pamOFFICE OF
sts
re ete
cf Petco No, 716, ve: weldng hs sn sisters, whe, pi, recnyn, of Hoch
eet sein ‘eos, atersing agence’, stop for shaing arias, veces cops ciate,
Ta arse ngo vatoes, cna mt ons, a zs, lb mote she, uur stars, end
rar los ad ober ay enn eta er ensteabn,
-tr tem “Conrector stil once rete eno or goverment intone whivhih une
‘eoneeton or repa once of amet ety arse.
1, Denler mean oe whore bess by and ol recone, goad catamaran. He ne
Pas ea prauea er renderer ane oe ac pan isp wan fe or he
thaws vpn is armed utp fe sl andes wth wih ewes rac
2) Eucaton! Iston noar pas wham peal fre ge sna eda, sch a peso,
hye. dent sehods,sexondary so, oles an wrvaies, rove ces, vosonlteing
Sshnisar oer earings xerze fr pat
1) lect compares ne al abe years weber copuator or cpr engagpn ean
sng sl enc,
2) Feaeans cag ey or one fh aon option oa sassy, ial ao
Fete cherry law regeny feta evs publ oficer-he dschargo cls oil aes;
a) Fornt Products moans fb, ulpweehiprod evo, el woo! and rin ft pols sch = bt
ouops ede, gom, wood, ohne, beeswax np, aa or abr frst gor such a se sa, ad
{twem ans, sco! vr, h, sver ise womans nd ena exaune estas,
Forest Landsindck to publ fer fe pean rest rth foes ese, a restos
ce} Francie itr pogo alee wth ptr tats cored upon pa persons or pots,
tech a ed tro grin ntl ree ree ‘honest of pubis
wel eur ands
8) Cafe (aga roa pen krone ine at caring ing ox wh gal crane orb as
Je) Geoee Seige o Rect ndiso he il aoart of en os squvert mpeeaing me crt pbs,
eesereal seve, ming Bo ano cared mt ipl wie snes an pets
Faeyr acl eos cag a arta qui fr he svs portomed xo be port fr
arg nn cng dn eo lth tise, ro, exse ax ar va acer ta,
wan
sos Pecip nude money, sel scl r consi receedneonienton for sevoes
onde eri so encongedr sou, whaor acl roan. There consuche eo whan he
aan orn ares sod, ergo’ ores or wm sacs nee ss aeny been placed un he
rl fe pron who si egos rer anicos wit anyresicton yt pay.
1) mprtee means apn wht xcs, go‘, vrs ormecendse ct ny kr cas othe eines
ares ulag her, or wh aor ae canted ein. oaprate iioe general mas of
to Pen, cas inno ne, ot or eMpOTe io ha Popes esos, ees.
Rarelt of th Peitilnes
Pomme
IPE GP CAGAYAN DIEOHO
% OWRICE OF THE CHPY COUNCTL,
ae 4 onsets eam
austen ee
ions eta om i wich re ssaquety sl, tansened or anhargd ia tha Pipes 1 rns
‘ae persons or ees fhe parser rat shal ome kore een
a) iterations! sty rls aniston cok ppt in ea a aren geckos ccna
‘afooradee wih "po moray arid fe rodenedwing en.
hy Lewy means an ngosion or ten fn aestset cas,
|) cone or Ponts a gt a pemisson gant aoeance wh aw or bya corpse! auto engage
‘sam basso cosa 0 tsigage sme emeactons
Local Day santana cxightparcptetn by gare ccs orcckigtn fos’ fh Pines
‘th pte ade te pated wns cy
i) ntact every paso who by ysl ceil proves erst extort for nse
‘States of ey sah ae brs of menlacsos opty man dacred pod n st aaa so propre
Fer eos se osu to wrod not ve toe pat ns gl condo, o who by any such pots
{ers fe qual of ry such em mate oc mnecrd of pil marae prods fo asf rece BS
sts coc apr ar an otha tox cf ky, wo by 2 sth pcos, cares any av ata
‘rmerfacrl pours wih err or pou fh sae oa ent ks ec sich men at
otraned eds euch ones or mance cen ba pub a space us or ues wc sch aw are
Urmarupeurd cr pay anfecred tae ore croden cok nat rave been put, and wo in an,
hers gutta ots raufares pry nace produas or cxntnes he eas produce such
{hishod pecs pore sar dtoon oes an cw us for consupon,
1) Mesa Farmer or lemma elo ils ord in strc rng ring wich ab ined
to fee tao: ehango of gral or rae recs proce yet ard resi alana
iho ere came fm uc fain tie des ot excod ty Thos Pes (500000) oe
vet ead by NEDA fr ha parler regen ray, ites gh,
rim mean at tual coautng op sibsozs h sc, au, tay ood as nd cal
Me are appar xn, snd ad pee quo, paola. geobomal eo ac nae gs are inued
inst outa govomodiy pecans,
sn) Mineral Products sl mean ing rice and pad wore aay stole teaont proeses sch
iE wating or pg but wit onion any cerca change or procuss or marutacsig by to lessee
‘rnc ero mine cs.
on) Mineral Langs xe foo ands n which rina ext in sunt qurity and grade uly tho neces”
‘expendiucs in enaing andi sh neo.
ro) uit Walos rodeo ny stems, es ot tia wails wth fe cy, net ng te bj of ae
‘map andr comprised wl hora pars, pb foes, br lads, rest reserves or shen aes,
Ditelso mate wars rte elves to Ines crown papenday tte general oastine fo pois whe
ree ns of ec lage os hiro sf! pra wi) We gel casi ard en (1)
Fiaacs tank fe to (2) monica sas ahd an hs eas shores fat he ess an een
(G5) amet of marin wa Leta hm Seti te sal be aly sant Fon oposte shores ote
respective ances
ferestonia 026
cp) oer ei meen ny vi pled ay pec tr on mat ower sng A ae
eth oad als, oly os, set
cpr, pine aun owes, ldo, gar, ks, han
a re fk vu on pe s,s vt oye or aks, arts, les ad acon
eso Keds us ordi fore Av se;
1) perntor duos ro cner, anager.
ats, or ny oar ore who ops yan fr he
fers ola bass esabistnen or unde,
ss) Operas Of Punters Exeshnerts~ sal mom a buiess went eqied unt ids &
ser crdnaeste xo ender en pre Cy rem nd ssa par din fs opens
‘ee eel uit tet col ose anal ono.
1) Peeler ears ry pro, dba eine canon, so plo pcb ans ss
Grate fo so a dlr fe same.
‘her per @wiesde pede real pear fe paar
tay cal bo denned Yon he dln of wiles one orl eal = proven ts Orhan,
cu) Pt tte ay pce, lg, or scion ead a byl od rca
op ble sos izes, as, ant he,
va) Pol st cre any pron, tal rng governet aan an eis tat nt
Pet polos nd ower reins feb, wies, ence dps ad oer ata
vew/Poo Owner reso atc an esormurian oapary or coxpeen at ois poe, vas ar ther
arses tee
va) Prego ans it erimmunty rind a per bene, acters
vn) Persone mean oery nal or ual bra, ssp of Ys en gatos orf bang the so
‘eis
172) Quay Resources mens any cane sre orca ane mien se ih bs ot tad
‘Pat, ge vobanecdes, basal, and ok pose.
ajo ear vl of corn, wha mae, cr cbse gn xh ner rs of 8
‘eg,
tnoypsere (Seen) esto prem wo vibes a oveses the pope peg aces er
Perea cnn ot gamers ae cing ih payes, fe its used bye hsm
tn a crm igieg ard cis meas nan ie din ery wot ogee Pees te
‘reat by amouang
x) elds fro nae perme wa
wine or doodga cna cas gam
have ir bie eldence nto cy whe thy exe ta cil it
st or cnt clgeins, et utdoal parsons wom alae any oh proson eating or exg
fhe fester int yn
he abeores of sch av, uel persons ae reds of ty where hey
a el eer pte tn rv ea pti ass Oxo
t)permue relates tues fs and ches tat @ si fs pl suthsn cafes ares ito the
esr orp pues
avOFFICE OF #1
ett
ee) Rector compos evry prscn who eb, pues, ores ed ss x was yay proces oer hn
Toga sonfuo.s dln fom mash we wash, of 7p teu ceinuos ee esc an pore
Tale marae herds comple. Every wise etal un der whoa nis possess ay tl or
MESO ao Hops ary fe eppora fr fe pro of dla sis, any manner ering ted
pol lub roeted sea ria ard essing engaged nh snes cece.
1) stares any place wich roe ao tha publ races ones fem than ater. Ths et
retos ates.
un) Pt ean sal were he purchase cared fois onan frepc ofthe uly oe
cena
vow ning ipernity ly soning
Morne Bunovs Femi Regaaton Pe oa prr bushes opr has bean el ever oe er
al year rey So clan a eed yen avs a ppp sarc,
1) Series mean he des, wrk rcs petoeed or dacareby agorenment fin, ory «pte person
‘ancy he goveneen sth case may be
JB. Tox meas an erst cenitun, wily mony i fom, ve ty the tw ming Loy on persons nt
repay sets res foto rece pupne of supporing governed
14) Tebcommuniatlon copie ero alms res utr ors of nie au an At of
Congo engage, aan end opt acer icatns, ce and dla sevens, unr xsing Phones
laws rs nares.
1) Verots induce evry pe of bel, ca or lar arn cota, cpsia of tng used, a8 means
‘rapt on wa.
nm) Whefge means ee asesed aan! te congo of vessel engi nag domestic ta based oo
uty, Wego measure ecaed andor decry by vss
mnholeale mess sal we he user by or mpots te connie ores Goons ota ene
Tendutropardoe ofthe qui fhe tsa,
‘coxransant busines fe a ypes of tad an comare hing th stag or ding of apse and
Tal reds, ware, gods ed servos fra short duran fe th cabo facta ces ka
‘ela and he Chinas pot
pp Tinsient verre exist eto eps, naneger pp pron in cig front buses.
rvOrgniee rors o @ person o up of prs or esacalon rene fr ring ko heey vnset
‘ae rend,
fn) andorner cls pera, comp opt meg ten bung orspae aod by he oze,
‘eins or tanto vers.
Qe-cure
omnice 6)
See
CE ER
‘netcle D: REAL, PROPERTY TAX
‘soa 8, ums of Consrton. I cunt poss fs Co, flowing ules of ension
hale chased ies heen! wh tems rit eros,
{oy Gant es. ws an ae ob costed muds arong me ann rd eed
(Gage of engage, ble cl wars and has and uh or wer is Code, wih ms Pye
Her gale aoopale mening, ea be conve a users anor nahi, pir
fr spropi meng
(0) ond and Nubia warn Cate npring he mas gees een oh ee a fai
ena Neato ke engin tube: sl ep Seve poco ngs a wea rey word Pg
‘Hopital narbe sal extn eidbeepled io ore prsn orig 38 we
(6) ewer Tin cases war any ei oe oe wit ha azo te, th sare sal
‘Sumo! to moan such ee asmay be necessary fae ronetparoran of te a
(6) Campton of Tie, The mewn wi a ati be doe prot is Cade, ein eye oe
Garethumtan te rodsers Hao when expres dae, shal be ono by acu he ist ay and
Fa he ls yeep tna xt ys na Suey ary, n wh case te same shal be nd
‘he conpatn ane fh sess dy fling sabe corre he st by.
(e) Potrero” Maas to chapter sor eon ai oe Capt, Aes or Sern ni Code
‘nls aha pected.
(0. contetng Posen of Gago. he prvsens llr capri wt ores eh he, to
tone eas cher sal val st al sete ats and Qestonsiotes er,
(9) contig Prvisnse Seca te pov oa et senna a efi wh ech he,
‘te prison of he Seton vc iste ating soqerce stl ea
“Section 6 inpoejn ofthe Base Rael Property Tax, Th shay loved an anna valorem x of
‘assent ake Gta poet, shes nds, bung, machine a oer Inpoverens afi tached to
Fel property eal ris cy, fe folowing as:
Foresite, pulse and ofr clases of proper alone of ene pect 8)
§, FecCumercia lorries!» -a be wo Peron (24)
eatin 7. Adina ary en fe Pope rhe Speco Eton Fund (@EF). Ter hey led
‘acne rent 19) taxon he aerod val ol el ray wc ha ain ater othe bare reper. The
‘oomeds thot shal ace ence oe Space Eaton Pan SEP).
section 8. Exonpons. ‘help 27> sent tom pymant fhe base el roar tx are he SEF
ta
{@) el opery ened bye Pail Po nya pata ssn xt whe He Dene
(bo roles been gan, rcs a -rae, ba reat peer *
Re* COUNCIL
ae ttc ais
{b) Chat os, huches and parsnap cons puter re, roxqus, oreo
ec anda a uldngs and grove che, dry, and excuse used for regis, carable
‘eouestorl poses
(@) Mel proparty cnet dyed coopers provi for ud A 628 and
(6) actin an enipn usd fr aluon conto ar evel piston, Exava an
psa fy Seton 294 cto LG, ny exp om pay o ualproty tx pest red of
resent exjyd by, pears, Woeter natal o ideal, cu al ovormert.nned or ental
aporaos a ee mire eve anu, 102
‘oston 8. Tee of Payrent The rl pont ox erin ve net with fe eonal eon
opty ine Spel Edin Pn (SEF sal gost nthe fst dy of January. Tne so ay Power the
pete ote maga, be pad whet lewspenaty for () eq nsens= otis nian no: ore
Hare he sand etn, on bears June 0; i issnen on r befor Sapebar 2; an the st
inter, ner bore Dee
to boss tad he anal SEF th be clad stares. Payments oral pop ax
hal et be ap opt ears deqiancies== nd panabis ay, and oii sa dengue re
sete ay lax payers ba rede fr the curt pt
Seton 1 ipcount for Pavano ant Fron Payer he esl pope tx and ara
‘se aca a on ole o aot as rove fr Scion tis Cte, ord blr semua the
‘axpayer il bo ented oe flowy discounts
c Apo [—— rete Brees
"aa iomaly | range
Infor amary 1). | (Annu or
(uate)
ass an POT
0 or nero ut ss han PCD
[Feasts tres — ios tan P80 0000
"25000000 mor ules tan FEOD 000.0
"Peon oD ormer ufos han F000, 00060—|
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ea ooManas —l z
“The shove menane punt cal an be gare propa wot ary delinuercy
‘Section 11, Gotaton ond Dibaon of ecsede, Tha cleson othe real propery x wth rest
‘toraon en ted expenses ad ta efecto is nae provi in is Arce a any epee ans
shale ie respons te Cy Teer
‘The poceds hbase popr nin est hare, azote ith he prs his
‘ol shal be ited as bs:
OuRept ilpnltes
CHT OF Lach PN 998 OBO.
Ses OBPICE OF U8. CFF COUNCIL
Tied aes ns a RE
armen
siren a,
1. Seventy pera (70%) salle tha Gano Fue the Ch
Fay tone (08) stl be dette nang te comoanent arangaysot cy where fo pope isan
‘nefohowng merce
Fy percent (0%) she sone fhe barangay wnt ts propa sold
1 Fay pacar shal co ely toal omporentbeengys cits Cy.
‘Tho share fh barangay stat be aed cr he Barangay Tess on 2 qu bai win ve
(oday ater cach eur, wa nod ay utero, ad al nebo suo ary enor tlk
{Shafter pues Seto sich tase nay ba rescibdby he Cassin on Act fois pose
“re proses th aol ene pect (1) SEF ax sha be eam elaso fo he ey soo
oed forth operon and annenc opie aso, consonant ear of scoala, ils ar
eatnenedoeoral tesa, puthese of bods ard potodcas, end pons devecament as deeried er
poor by tec sca Boars.
‘ston 1 inate Protons,
(@)Onthe Coteston otha Rea Propnty Tae
1. Assessor to Fumi Treasure with Asessnent Ro ~The ly Assen sl prepare an st othe iy
“Teancnor arte sry st (a cay Dsconber each yay, an assesent ol carahing ist ot
‘Mparone nhac el proses ave bao ney assssad or easassed andthe ves of sich proper,
2 Rowe Tn fr Calton of axe Gy Tesi sta en leh iy it (ts ay of onan.
ach yn coe of ase el propery Hx andthe attonl xo he SEF, post ere ot cate.
than lax be pai wot eet a a conspcious ae uly aces lace te yal
ese ha house be ute ne newspaper ef ner! ccna the ty nce a week fr 0
‘anseouve wks.
8. PaymantUn Pts
No protest halle erin nies tho tps ist pay te ex. Tete sal be anced an he ax
‘mob ho wor ‘pas unde pts The postin wring ust be la wn ity (8) das ron
ocr exe he Gy Tease wha sl ode topos win dt (0) ays ran roca
tb Fityporort i) oth tpl una pest tab hein sty the Gy easier, The ir ty
ent [50') sam et othe roeads ob ttt accordance win Secon 1 lis Cade
‘ene ern! at ha prt say sectied in vor fhe emer, te amet cr porn ofa tx
Fede) al bo ito prone of gpd etx al agaist xsig or ze aii,
a Hiteeon al he prose Goede ape cosy (0) par reseed in subararah
“tw tgeyor may wih Sy (4) cay tom eb of he wlen nate of assessment, pea oe
‘iy Bord ot sasessnent Kopel by fing # pain ua oa fhe Sadar fom preset het,
‘agar wih copes oe fareralin eeschfidvs rdocunents suppor ot te spe
4. Repayment of Fnessve Caan: aes ob rl propa 0% o any ox eed unde
‘igi fou a be ileal er r= er acco edo or acute, fe payer ay flea
“rt in refer cer te wi ey Treasurer win wo years om ede
Te tapayeri ent to suedcion or 0
Aw¥e¥ COUNCIL:
a et loa
‘The Giy Tosser sl dec he clam for ax endo et tin sy (0) avs or receipt
horn, ash to cam rx nd of Cea sd te taper, ray win sty (0) ay ay ne
tas feito he wit tc feast smart, pel 1 the Cy Scud ot sees opel by Hn @
fevion un ean te sana for pees tay, geber ih ces oth tx deer ac uch
Frans doses capa ores
5. Nav fatigue he Payment fe Fst riper Ta
1 Won the tal property tx oF emp ome tex pose uns his Ae Beoomes dengue iy
Tatura veda cause ante oh delnguongy 0 = posted at he main arc fh all
cna pty sszeste and onze ase in ach arama. The noe ol delinquency shal eso
uted otra woo foto 2 eonssenr wets, 1 narspane of goer ian nb
SOE sta spty the aso Won mich bate became delinquent an sh stat tat persia
propery may be Grane ef paynon. Ist heise ae th anytime fos ne ret
vrccord pony, payer o fx wt sees, ests, ard penales my bead in acon
ih Soon Taf hs Code, and ule x, scares en pealies are pi bee he expan of
‘he yor at Mt taxis ue, veal when nce of assoxznent er spac ois costed
‘rte jaey, ho oq ak prope wl bo sol at pubic aun, he et
Fropeny i be vested nto purchase, howevy, toe ot of to dinar cnet he
epee any on heroine ren ratoen the propery win ora (yar fm date
‘foal.
6. Rerdis forthe Calaton of Rel Peper Tx Forth clacton te basicrel rope tx andany ae
fed undo re, ot ma ava rena by enna acon tough ey on rel preety
ae sl cel prety iy pbc auton ory judo acon. .
“1. Gly Goverment lon. The bel poet tx ad any te vied unde is Al census a
eer abit ox aera tal fos, eps arercurbrarcasin aor far pron, espa
fins Sune poses een, enfroeabe adie orice acon ard ey ely be exes
Upon payment ln axa rere aed pene. :
6. Leyyan Rea Popa. Nr eit of ton rei ty fa ba el pay xo ey a
{aod unr fg rio, el prope sje osc ex may bee pon th suaes of wanart
seta of sataneoly wie singin of acl acto fhe caecon of edoinguent i, The
Shy Teaser nten una waren fla) sel repre a cl auhericaot crate saving te rare ot
tel cuncuet ownor of prosety or pen he lgansest are, he dscipon oft pope he
Cirount of x ov are te ees hoon, Tho waar shal cpr wi the fa o a eal econ
fought te ci. The waren tle mle tor sed upon dengue wna reel propery of
Peng eel rete, cin ize oa oto he uty econ be ated toh aise
aaa aera ine propor. ie cao ie, wenn fhe iy wih hatched waa shal be
tal for eonod open Cy Aces arf Dees cle ci, wh sal anata yen ba
{accion nd crite fie on popety, especie
“ely flee shal submit reper te aye Sangruiang Paani tn (10)
ays ater eos wera ss cy pee bang pal eres ern
2, enaly for Flu fo Jou aniszosvic Woven”. Wout pudee to cline! proseutan unde he
Paved Pata Cate alata apis, 0 iy Tere is pty wo ls 2 sve oe,
‘Boveant fey in er (1) yo En he fo nt haces dlnqunt rw ry (0) ys om
au,nah DRORD
f cOURCTL
et rns se
the date ofasuanon the or who oud yt of ung fe erie art an anise ordi
preceeding shales om the ene.
4 Advisement ang Sal. Wein iy (20) days ert sore Ho wart ey he Cy Teaser kat
nee oa aerian sao aun fo epmty or a bp ea on maybe rasa
‘hex ewan and erpeers sn. Tho aero sd be eet posing a rotce at ne
rian eens of he ey fal and pb oorshle al conscious plage ne been wr he
ge lose, ed by pblnston cba we nto (2) concave Weck a. nenspoer ogee
ruin fey, The overemnent stl pene anantof be delimit xe eres che Beran
‘andgepanes ose, he aan lars o sl, te name of he cena of fe el propedy arson ng
{egal erly and eden ol pop oo el. Ary re belo dfs or,
the ona fh ol poet o pateonhavg lel moves aren ray cy the prbeeings by paying ie
fale ink he nret ci ren and ha experes of sal. The se sal be hel ee al fe man
faba ofa cy Fak oon he rey ob ido a nye eas pied ne noe oa
Win iy(30) day ater ts sl, bo Cy resus opty sl make eet fa seo
the Sarggniang Panungeod and wich sl oe pat of is reoeds. Tie Ciy Treesver shal thavise
Prepere adler fo the pease acai of sal which cal coin th name of purchase, &
fs fhe rope sl se amos ofthe denne, te weet de fae, be expanse of se
ta i dose of he proceedng> Prin, howe th proces of fo a exes of tha
inven x the res coe een ar te exponsas of sles be reid the omer of he el
reper orperson having eg rset een,
Te GiyTreesuer may ence en arcu uke t day the cost falcon Hough He
remo provid for nts Ara, lang We xperoas clades an sla
11 Redampton of Property Sot. tin en (1) yor tern to coo el, he one ha daca? re
‘ener orpesan hin bg inset hr orhis presen, sal have the rot edesn ba poy
“han payment ta ly Trasueo he amauta he dslnnuet a, ng terest de faeo, end
the eapneos of strom i de cf denen 1 th Geo 8, us Ee of wo prart par
rent on th phase po fa das repon. Such payne sal tna We osc els
Test the prasad the omer othe denen el propeny at person having ga inlerest Been
‘halle aeatieatfedonpan wt aie esuedy he Cy Teaser och cu,
From ioe of seul hn epraion oe pe edn, the delnuentealpopety hak
renain In penossn of he omer ax pan ning aa st er wio sia be ened te rere
ant aerfustherst
“Te Gly Teter a is doy, 1201 resp ton te guchsesr othe clon of ss hall
‘orth aur ote asthe ete smo pid by Rim sitet of wo pron! (2) per ment.
‘Tova, ths propary hl be rea om an of sch dquo fen and epenses of
a
12 Fr Deed to Paes. n cage te omer ot poo having kg inst ren fas to doom the
‘qu popery apron >) er 2h eea a oud cen tthe purchase sid
ppopery, to er en of i esi ve Merson ne expnees fsa, To ee shal ray
Fate th pooeeings une ih fe 1/0 etRepublica
“aint ow exc
OFFICE OF THE -¢
site TEE
18, Purchase of Papert i ClyGoierment far Want of tr. nese tn idee Be el ropa
eae te ga prod ero fe ies i oc an aur pay te rel opty
ae aed tt and cet sl, De ly Tome ondting to slo sa authese ho pony
Pare ey verano ese clan ad win to (days eer sha take a ep fhe
ta luc rebtogupnbe ret ian. eb he ay he agit of Dons
eis cic cays ean of ole tea ee of he ate repay 10
‘octy woul cael ofan oer fam acorplntonut.
‘inc () year ram dat of uch rue, fo ewe ofthe delnmuentrel repoty er rsan
raving ep ices Ouran otis resins have he io ese th prone upon pane ©
Teeay ecwurer hot scan of wal proper x end tie esa intrest, nt tacos ofa. Whe
pepo snl edaunal es prodded ha ears tere! el be ily vested oa cy.
14 Resale of Raa Eile Taken fo Tes, as or hares. The Saoaiang Fetus may, town &
cere ce an pon nts of ot san tent (2) ys, sl ard dante oh al port
eae nee reedg sect pub, The proces fhe sale hal aaa tothe Garr
andthe Ci
18. Fate Dirt r Loy Ly maybe epi ress unl etl aout nung al exes,
‘eae
16 Cote ffl Property Tx Tug fh Carts. The Ory Gorrart ay efor fe alco the
cpa era tx eve unde his rie b vi. anor nary cou of comet uecon
‘Foo Geto shal be lesb be Cy Trees wt ope presrbved Sexton 270 FA
70.
‘aToCy Tremere irish ha Cy Lage fice aoe ate denguacy who, ibn Eon,
(5 ob ar eco etl ete i -ctin Ine nae o cy, he proper cut at eanpsa,
Aron Te ution of cout dterninad by fe snout sau be exavered xsi
Lae en, ware te Clnquel x Ove cs Mo exceed Ten Thousand Poors (P
erred emperors te Gly Tiel Cau and wha be aroun in excess Ten Thesand
Poste (1000000) te ropar cats agen Ta out
eee rie yan fter aut, be eion mo ld ne cly wha te crquet pay
ee Share h opinal Ti! Court ho en, he pt LOU shal ihe conpant ty
fo prpety sid.
roan ie nme te din soter copra by an nor cat xb. he Paina Ast
Coens Cy Teor sel uri he ly Lol Oto exact eds ofthe donat whore he
ay be sone wth saan,
{Pata Win th To Colt eal Pope Tare. - The bask el oer x nd any be ax vd
rere ie Te ado colsed win Ive (5) yeas fom he date fey bane du: No acon fe
Siti of x wher rire o le, sl bette flr expan pn, n
ec i oto evade pnt of et sh acon be tue rh cat of he se
aaa) yas rane doctvy of six hat ore tad payne The pid cf prescreon
iin wh cal sabe susp" rg wh
(9) Thetoca easuerilogaly prover om cling Me
{3 Thea fhe propny or ho pa) Por oa est hc equ ewe ene
‘cata war Henig befor ene pad vin wc calc and
Qame
‘COUNCIL
nie a
®
(6) The owe the prepay of he prea bvng fel irs rein cto the county or che
canna.
18 Aeon Aseing Vey of Tax Sle, No cou slat ac sain the aly an sal ue
‘8
‘eof ea prety ern ud Ai uri te tarsal have epesiog wih fe cout
theameuni forth preva wae st ease wth ret teapot (2) per mar or esis
{ae be Ome offen lhe econ Tie ace so doposted shal be pai ote pcaser te
‘eon alee deeds cores eb heh elad te dept ite econ ls
st Sal ny cout eae sale tue acon alt reason of reqs erinoretes
in te posing un te een gt fe dlrquot ower of rel prope oe person hetna
egal ioe ere nave oon roan,
Payment of Deinuet Taxes on Propary Sujet of Cantos. in any acon ving the omen oe
possesion oor saosin em el pape, he oat may mcopreio wpn represen fe Cy
JFreesuer or hs Spy, ara euch avr, possession or sues fo ay pay toe econ pon
Payment he out of tas wih lest cn te prope ad al cer cos fat may eve econ,
‘bjt the ral ula of arson.
‘reasuer fo Coily Datnquencies Ramaing Uncle. Tha Ci Teast rts deputy sel prepara a
rtd ofa el pot ex dlnqoanaee wich enna uct or unpaid foes re (1) yar
(is joitr anda stat fi ress o mason fr such nxcalecten or en 2aymen, ond hal
‘ibm the Senagunang Panna on oreo tye) of Daca of ear irreaely
‘scowdn the ye whch he dlrquees we ncued ih eye fr assistance nha nooo
fhe aad fo elecin proved here,
Speci Provisions.
1. Gandonton or dion of Rel rpary Tx and gest. In cse ol ager ae of
‘Nbgarta douease inthe poe of age o aptbass prooios, oF calamly ne ey.
Sarggulang Pes byordace prod gle tothe 1s) yo Janay of any year and upon
faomtionon one La seco Cosring Cana, ray cnzona ordi, wy or pail,
‘eon rs thrcn fr to succeing year yarsh Se cy afta te cali.
2. Condon or Recon of Tax by the Pst fhe Phignns. The President lhe Pines
‘nay, bier 0 equ, concn cece br property xa ines foray yearn
‘het
{Duly of lager of beets and Ntares Paso Assis th Cy Assessor hal bo me ay of He
Ppitr of Deas an Noles Pub ofch ha Cy Asesso nih cops ofa crass stn,
‘ransom, er ernie conveying, los, oF moagg el roar Yeas by, acowsdDed
efor am .
4. rare Canparies Funish orton. Insane capares ae heey required io furish he
iy tsssso copes of any store! pri heuencs oF baldogs, stocaes ané mprovemenis
Foz bor su ba rune ny be necosary for Bo proper assassin ec.
Qeemi or
OFFICE O8 THT
asters
Fas n Cot Aor. As prvi on atin 290 ff Local Oovarmat Code ll cout ations
‘ana or inte ate anes of Oly Treasurer tat be exer tom he payne of cot
ard ses tes,
6. Fawsin Relation of Papers er Daca on Sl of Dngent Fea Property iy. As rv ft
Fr Srcuon 30 a Lol Government Ca, eats cacunoris, rt paprs coven ho 0 ot
feliguer pop 10 te ef eget In he Regshy of Pepe, sal be exempt fom he
tren Samp tad rogsslin es.
“1. ot Prpaty Assessment Noles or Onners Cis of Tax Dacirans fo be Exonpt fom Pes
Chaar or Foes As prowed fein Secien 222 of th Lal Gavemmant Co, eral opty
ssessent nies o omer copes cx dadrebon ser Ura mals bythe asesar shat be
‘sent to fi payonto pota ches ores
Sale and Fare feore Efe os Coe. Tax dllogenis ince, nd sls an frees
tf csnguot el propery let oboe heey sad ehal be govead ty te previsors
‘fall ordranceoawshen nce.
‘Seton 12 terete on Unpaid Ps Prepty Tex. Fale to pay he veal prone tx oF any er tax
levi unde hs Aric upon te ean of fe prc as ped n Saco, sal suc the pay the
Fayect seta th ate of vo pace (2) pat mh othe uni amoUnt o facton tort the
{qantas av be lpi In abe Sel ol ees he pa ox pron eed escoed
tiny (98) mons.
‘Seaton 14, Pees for Oislon of Propery fom Assess o Tax Rs by. Olas ond the
‘ats. Ay fen charp wih thi of seeing oa pty wo ws o aon cr we ition ons
{fob tooesnant ste ral hy el pope wich Ne Knows be able, who wily er nepianily under
‘toons ey to pope, or who ttentnely elas oa pvfor ay diy posed upon in by eating
the asesonort of tate te property sha, upon conn, te pune bya ie fret ss Ban Ono thousand
pss 100.0) nora tan ie asad eens (Ps C0000}, o by msonment net stan one (1) ner
fro an Se (6}monh or bod sch eae inpbonnn al he dae ow cout.
“he sane pei shal i imposed onan ey fice caged wih fe cy allen the tx ue on al
rope who aller ex ls ool ta ake iu ha ncssaryproneedngs rhe cal of ro
ny eof rete is Alto perm es alaing ohana of fo el propery tro
asst a ancesaer or terse neh edn, we wy aso dtare sur des sl upon ction
te rina by an of aes an Fv uke pos (P0000) norma tan Fe hausand poses (50000) or
Iusonment fot es than oe (month nora thn si () ons, orboh suc ne an piste, ta
deroon ei cast
‘section 15. Perabes for Neng Atsxsmen: of Peel Prey and Assessment Appeals. Any
‘perenne ciel who etna ad delete cenys ine assossartor el rae ore ng any apo
Sele acecet aa pn hh fo of ttn Fv tan psts 500) or
roe fran Fe end pos PHONO) 0 70 ot ea er (1) moh er are than (6)
Ih, rb eh nea paritnen 2 es he couOF MAGA YAIN BB ONO.
OFFICE OF THE CUEY COUNCIL | |
N
ptt tm |
Section 16 Panis for Flu to Depo te Deiqunst Real Propy at Pusie Auction. The iy
“resus who sta depcss fcelngur el pepery at pz auction exreace wi he pint proven ot
‘esis ey ona kee efi whose acts tnd be ppt dipasonofdelnquet el pepory a uti anion
‘Bar upon concn be sbjet toa fra nati than On oxeand peso 000) rer mere han Fh nosed
oats 00000), aby prisoner of at kes Bn ene 1) nemo is six(@ mans, or boy sch fo end
Front atthe dseson of ecu
Section 17 ly Board of Assessment Apo, (A) Tw Cay 3oard of Assassin Aap by
created bo epost ote eit of Dos, as Clean, ty Proeauar and Oly Enger as members thre
‘who sl save a uch ns exofic ceva wiht eens campers,
1B) ThoCly Assasin eaves sxe tho Bot alo witha anal compensation
©) ‘Tho chaierson and menbers of he Beart of Assessor agpecl othe ly sal essune thet espocive
Dostors wife feed ct frher epparinert er spec cosarton inmedley upon ety ois
‘hinance Tay sha een ca or atimasa of ce ne prescbed fo.
1) nite abence fe Reiter Deo, rth once ry pseu, oe provincial or ety ng, ot
the dtc orgies, no peso parang re due, wouter an eng apacyo asec dna
tifoeintang, shal avornaalybacene fe chaman a menby, respecte, ofa sd Boar, a the
ase aye,
Article Es TAX ON TRANSFER OF REAL PROPERTY OWNERSHIP
‘Seéton 1, nyoston of Tex. (8) Tas hry fd tates, dose, bart, of cn any er
rede olenering anna or a ofl propary at he boing ies:
2) forocmmeria rus poses oven ve percent 7) of ca pore;
1) oresgafe ager ard oor daoes fy parent sf mepercnt 1);
cf he fal consereton inched nthe aoqstian oft propery o fe a ae vein aso the mr
‘ederaan vin he vans lst whicherer high.
(6) Tho fa ravi val as ued er shal beth ocd nthe ast schedule off maa aues
enacted by tha Sangguniang Parhins0d,o ati 5 ofastd jie tx casein Proved tet ponte
‘buured of entareain 1968 ar poor ous, a far mare ato wb ese on ha 19 chee i macs
vates.
{0.1 00 open he BAR zonal vet ©
a iz sa to eT
epatent o Finance .GE,
Section 1 Exempuons. Thee, aero spon ofl penny urate FA 667 stl be
xa is x
nether sous ba uted fr te comouttion of he
‘Proper Acorse| and Assesemert Operon ot
icon net re yu 9 te: ut ati =
sa tha Stanton aaa an
asa eee
onRepublic or tie Philppines
(OfFY OF CAGAYAN Ds GO
OKFICE OF 'CHE CHTY COUNCIL.
pert cnet 6
Section 21, Admistative Provisions.
‘4 The Rogar of Dads ofthe ysl, blo eitng any dee, reo the pret ofthe ence of
James ofa !axand os wlth presenaen oon ex daatonin rhe ne own. Te Cry Asser
levis ae theca eqns ble cain an dx eran arising ane oe
tb, Notes Pble sel fais th Cy Tease wi a cny of ey ded arstering Omorip or tet ary wal
rey wine iy (90) ays tome dat notaries
Anticle F-TAX ON PRINTING AND PUBLICATION
Section 22 lmposon of Tex. Thee shay lea txt tera of seven ve pron (73%) oan
percent 1) ofthe ges aml es fhe preoadng clear eer one ings of persons engage nthe
Fring andlor pusigson of Coos, cars, poste, afl hans, cases, recep, pang, and abr of
Sima rate.
tn ho cas of «nov start busines, ho nx shal be severe (75%) of ne pent (1) of capa
"vesinat nth sowing tat, opr owen he busoss sar: oop, etx sal Do bed one
{ys el forte prec cena yar, or any ato ered, sprite heen
‘ection 23, Exemptions, The rcs ron the prining ar pulsing of books x ber erg rate
osorbod byte Deparment of Elva, Cute and Spots es shea exe er reerees shal be ext fom the
‘exer imposed
Secon 24. Tne of Payment. Te x ipod nis Atle sal be cu and payable n au
tama oe ly ese a tet 2) Ss ing ah carr oe cas fan to
Duss he taxes pabeoehebsass eat on
Article G: FRANCHISE TAX c
‘Seaton 2. Inposion of Tax, Thr isha imposed a tx on snes eying anche tox ae
of vente porcort (75%) fon para) fo grass anus rece, wich shal ico ot ca sees and
telson aoc elazd dug he preceding cantar yar wins Cy.
In tho case ofa nay slate buses, ho tax sal be severe (75%) of ne poet (1s) oth capa
invesmon, ne sueding avr, eardes ol wren Me sess sata ope he wx lb based o no
(goss ees be preceding calendar er, ay aon aes proves hin
“The cap inesent to bo uel as ba of he tx of a ely sid bss ashen provid sha be
‘etemnacints folowing rman
‘2 tho pinpel fice fh busines za in fey he plu cal ted ears of copraon
thcac ef acrpratons, on any snl eeounert in caso er ypes of business orizan, shal be
cnsiered a captliestnen.
‘bine ca ofa anchor sas ofc lala inthe ay which connenes business paatons dug the
‘ue yea he pit! oe bch te in antchr cdl he paid capa referent
‘noun he amour fh cepa vosmen nade eran sas of.
Whar tha nels snes rancho ses fice commencing cpeeions ata yea late han hat of
‘hepa fice, cal mvesenont chal ner tho nds invested he brarch ose fi.
Qnep on Papa
ASRS be oo
orvice OF Thu CITY COUNCIL
me rs onesie asasen ere
oy ttle
Section 26. Examotons:
The tom bsheseserojig fone shal tinue Nodes feats of uo cmerince fx he
Tren of pushes rasan hat su sca re ot cons aries
1». Remi tis or elet: posto carte nose heconpulton othe facie x.
Sexton 27. Tne of Peyment. The 1x pase in his ie hall be due and payable fcr
instants ot Cy Tenure, win he st ent (2) ay folowing ech quai inte ease fa ney ted
‘sess th tax sabe patel th buses lan oer
“Article Hi TAX ON SAND, GRAVEL AND OTHER QUARRY RESOURCES
‘section 24 kmoaton of Tx. Thr isha eos a xo ie parca) te prevail mat
vanes Suerad by be Doprenarf Trade ané ypc rray sone, san, ev, cr at
Tae eveamaces ax abt iesto maf ate, gaits, vocanc cen, basa, Ui snd rok psa,
a cabled ox Fo a bees eas, ks, hes, Sar: ren, nt che pu wars win he
‘er juin fey.
‘Section 29, lssuance of Permit, Ere prsn wh sal ert sand and gravel an fer quay enue
‘het scone a om ton he Oly Myr upon payant ot, fas and her charues, pursuant the poset
eines ed nh Mios Acne Ore No, HPO27, soon 960, te aplesle pool wich
ohonty edotd at an riagal part o bis once
eatin 90 Exemipfons. Any gvtnment agency fat hes een gute» grautous prt © exact the
shovemoared meas re pupore of Qovormartal recs wn sy, sab cx tho py of
fhe tax ernest,
eton 1, Ti gn ac of Payment. The x hal be ar pea in avec ly Tesi
ris dlp eotand presale eos he meefal are exacts
‘Seton $2. Surcharge for Late Payment. Faure o pay be tx:nocee in this Arce on me sha let
ste wpa tna scene nent gomat 5%) ofthe age! anc tao, ch echare ob pat
the sae tn eine sma mane as hex OLE,
‘secon 2 Insest on Unpld Te. In aon ate such rhe le pay re shal be ingeseé
voon te pes cure rest pact (2) pet mon kr hdl un he ax uly pa at no case
‘Fetihe etl niret on fe unpaiameant or apaton hero excond iy (08) ons,
‘Secon 2. Staring of Proceeds, The proses fe xn sind, grav and ter qunny scree hak
be dbus fons:
(Gy any pera)
{8} Batrgoy wher th sndand ter quay esoces are extecad Fy pora(G0%)
(CORDA ‘pacer (10%)
QeRepublic fe Fhatppines
NTE OF CAGAYAN DE ORO
OFFICE OF THE CTY COUNCIL
ner niu e206 Q
‘Article: PROFESSIONAL TAX
Section 3. postion of Tax. Tees herby inpess an annul eine xn each parson engged
in execbe or pace ffs roe fequrng Goverment examin at he ete of Thee hued pesos
‘Paon00)
‘Section 36. Coverage, Protestnas who ped te bar exaninans, or any beard or oer exarinaons
once by te lesson HogJatn Commission (PRO) shale sect ha pression tx.
Section 37. Exemption. Prolesoras extsely employed inte goverment sal bs exept fam he
ements.
Sesion 98, Payment ofthe Tax. The polesonl tax alte psd tere any pression here soci
canbolanty pursue Alpe pteson cote etbecawe eet oven fears wh sone aber pesion for
‘ich boxes Beane
‘ection 28, Tn of Payment The polesonl ax hal be pale nny, no btore tet-est
ets dy fran ofeach year othe Oly Treasures. Ary gaan rt ging pre a prose he
froth of aray mst however, py teu tax bet ergegng fen
Section 4, lace ot Payment. Every peso gay autatzd to pret is pression in Gagan de Or
‘ty sha ay oh cy were ena incl icin case prions is prson seer ars.
Section 4. Admiistratve Provisions.
4) A prin who pa to Professiral Tax hal b ened opr i ptesson in ary pat of he Pines
Aion sot to ny aerate ral ax or forth pact sch poeesen and shal not be
loved busiess tx for natalnng an ofeor cine tht ent ofeing serves ik laboratory equpe
‘not engsing in tedng or tling of drugs enupmont, books ard cher goods and meters ested to
thelr profession.
1b) The Cty Teosure blo anzeing payment of be tx shal equ he peseton ote vad Proesonl
Uenes sued byte Protessoral Pep laos Carmen
) Pry ual oc corporation engyig a peso tector tx sha rue payment that person
tithetaxon is pression belo eroyent and anual eater
6). Any peson sit otha reson tx shall wn ods es, pressions repos books of acer
‘ns and designs suey ane maps 5th case mayb, ba umber cha fica ce sue ti.
Article : AMUSEMENT TAX ON ADMISSION
‘ection 42 tnpeson of Tx, — Thr heey lad and imped an arse taxon he props,
lessee, a palo of Beals cenas aid cer poss amuseret the rate of en paca (10%) o egos
reels of ads fos excep teal:
AwRepublic ofthe Philippines
(GMTY OF CAGAYAN DB ORO
OFFICE OF THE CITY COUNCIL
papa silos NE
1. tn case of move rerio or galt shone ft baal ofa chaatainsufovuntaton oor any
{permatt non woe higher isso ee recharges, he at-on roa aroun oth roger
imi fs sabe earl ot laid the carvan reo.
2, Foreecarusemert eersnment nd sports vies, te folving emusenentxhalte pose
a) Disco. sonnet the Goss Sls, bros than BS 00000hight
) BoxNe
Naar Chen... la Gras Sales ult ess han 0000
Regina! Charon. 5 othe Gross Sates bu nets an 400000
Non Changin:
Para Fr nnn lth ios Sales ates tn 400000
Non-harplorsip Boulos Gros Sales unl thn 3.20000,
) BASKETEALL
PBA. 7 _.k ole Grose Sales unt es than 1900000 |
a. “TICE atte rss Sales bu ot ess fan 5,000.0
Irion cal Ganesh Gis Sales trates han 500.00,
(9) Nana Fastien shows “Shale Gross Solsbatnatless than 50000
ack Bas fst sons
partopated oy ocalmocls and rat
tno an re) rato estion
rot. Sethe Gress Sales nots than 1.00000
)PapRescar str Conoet
Fratig fre plo eri... 5 fhe os Sales males thn 15 603.00
Fpnoprlessoel orrecateg ats of te Gass Sales utratiss han 1000000,
1) Kanto ris, Wieting & Sida Spots 5% fe Goss Sales nts than 1000.00 r
1) Canwel Fa eat ti Ge als
5) rane caso boBe Go See
For the prorat calloston of tte forcing tx opel, sponsor promoters sd
usenet o exelent aries stl fs py the rininum ax heren-enfon othe Cy Tresurer ent
eset fe corespondng bt otha Otice ithe Gly Mayor fr telsuarca cf he Mayors Pet ere,
‘To sé amour decide fom eae am.sorent i due whichis Bcf he rss sa.
4 Amusament Textor Cock
A. herision Fos a ‘pase on okt les
B Rogue Cockghing
A a —
1) Sunday ne oo
) Spec : = -
Gata ining edly yi)
(a) 3, 4-orS coc day wit a gunaisd peo 230000000
ass. 7 zi .23a000ntay
(e) 3. 4-or& cok dy ia gare prize of mor han
'2p000000 um 50000000 ee 6.600009
(9 orem cay wa guranised pas nr than
‘eong0000. — a spracaiiy
ae