Republic of the Philippines

Province of Bulacan
City of Malolos

OFFICE OF THE SANGGUNIANG PANLUNGSOD

EXCERPT FROM THE MINUTES OF REGULAR SESSION OF THE SANGGUNIANG PANLUNGSOD OF
MALOLOS HELD AT THE THIRD FLOOR OF THE CITY HALL OF MALOLOS ON MARCH 25, 2009.

MEMBERS PRESENT:

HON. EMMANUEL R. SACAY City Vice Mayor

Presiding Officer
HON. DENNIS D. SAN DIEGO City Councilor
HON. THERESE CHERYLL B. OPLE “
HON. TOMAS D. REYES “
HON. CRISPIN G. ERJAS “
HON. FRANCISCO A. CENTENO, JR. “
HON. IRENEO V. MANALAYSAY “
HON. ALBERTO Q. RAMOS “
HON. FELINO M. TEODORO “
HON. GILBERT T. GATCHALIAN “
HON. OLIVER M. DOMINGO ABC President
HON. MAYLEN C. PAGTALUNAN SK President

ALL MEMBERS PRESENT:

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CITY ORDINANCE NO. 06-2009

AN ORDINANCE AMENDING CHAPTER II-CITY TAXES, ARTICLE G-AMUSEMENT TAX,

SECTION 2.G.01-IMPOSITION OF TAX OF THE 2004 REVENUE CODE OF THE CITY
OF MALOLOS.

SPONSORED BY: HON. EMMANUEL R. SACAY AND HON. FELINO M. TEODORO

WHEREAS, City Ordinances No. 08-2004 otherwise known as the

Revenue Code of the City of Malolos was enacted and approved on
September 21, 2004;

WHEREAS, the aforesaid City Ordinance was passed to enhance tax

revenue and tax colection;

WHEREAS, due to present Global Economic Crisis, there is a need

to relax some provisions of the 2004 Revenue Code of Malolos,
particularly with respect to amusement tax;

WHEREAS, Section 192 of the 1991 Local Government Code expressly

provides, “Local government units, may through ordinances duly
approved, grant tax exemption, incentives or reliefs under such terms
and conditions as they may deem necessary”;

WHEREAS, Section 458 (a) (2) (ii) of R.A. 7160 otherwise known as
the Local Government Code of 1991 provides, “The Sangguniang
Panlungsod, as the legislative body of the City, shall, enact
ordinances levying taxes, fees and charges, prescribing the rates
thereof for general and specific purposes, and granting tax exemptions,
incentives or relief;

WHEREAS, Article G (Amusement Tax), Section 2.G.01 (Imposition of

Tax), of the 2004 Revenue Code of the City of Malolos provides, “There
is hereby levied a tax to be collected from the proprietors, lessees or
operators of theaters, cinemas, concert halls, circuses, boxing
stadium, and other amusement places at the rate of twenty-five percent
(25%) of the gross receipts from admission fees;

WHEREAS, it is to the best interest of the public welfare for the

business enterprises to continue their business operations which
provide job opportunities and generate income despite the present
financial crisis and business reverses.

NOW, THEREFORE,

City Ordinance No. 06-2009

City of Malolos
Page 2
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BE IT ORDAINED BY THE CITY COUNCIL OF MALOLOS IN SESSION DULY

ASSEMBLED:

SECTION 1. Chapter II-City Taxes, Article G-Amusement Tax Section

2.G.01-Imposition of Tax - There is hereby levied a tax to be collected
from the proprietors, lessees, or operators of theaters, cinemas,
concert halls, circuses, boxing stadium and other amusement places at
the rate of twenty-five percent (25%) of the gross receipts from
admission fees, is hereby amended to read as follows:

Chapter II City Taxes

Article G-Amusement Tax Section, 2.G.01-Imposition of Tax

“There is hereby levied a tax to be collected from the

proprietors, lessees, or operators of theaters, cinemas,
concert halls, circuses, boxing stadium and other amusement
places at the rate of five percent (5%) of the gross
receipts from admission fees.”

SECTION 2. Effectivity-This ordinance shall take effect immediately

upon approval hereof.

APPROVED.
 I HEREBY CERTIFY to the correctness of the above-mentioned City
Ordinance.

(SGD.) ROMMEL H. RAMA

Secretary to the Sangguniang
Panlungsod

ATTESTED BY:

(SGD.) EMMANUEL R. SACAY

City Vice Mayor - Presiding
Officer

APPROVED/DISAPPROVED:
MARCH 30, 2009
Date of Approval:

(SGD.) DANILO A. DOMINGO

City Mayor

DhorieTrogo*032509