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THE NAGA CITY COUNCIL

Sangguniang Panlungsod Ng Naga

PREVIOUS ORDINANCES (1948-2022)

4th Sangguniang Panlungsod (6/30/1992 – 6/30/1995)

ORDINANCE NO. 1994-084

AN ORDINANCE FIXING THE AMUSEMENT TAX AT THE RATE OF FIVE PERCENT (5%) OF THE EXPECTED GROSS SALE AND REQUIRING THAT THREE PERCENT (3%) OF THE SUCH SALE BE IMMEDIATELY DEPOSITED WITH THE CITY TREASURE’S OFFICE IN THE CITY OF NAGA

Category: Government Revenues; Fees and Taxes
Principal Authors/Sponsors: Hon. Esteban Abonal
Enacted: September 7, 1994

Download ordinance here

Summary/Additional Info:
Summary: This ordinance sets the amusement tax for concerts and similar paid events in Naga City at 5% of the expected gross sales. It mandates an immediate deposit of 3% of the expected gross sale with the City Treasurer’s Office. The remaining 2% must be paid within ten days following the event. Failure to meet this deadline will incur a 25% surcharge on the outstanding amount, and may lead to legal charges. The ordinance supersedes any conflicting prior regulations and becomes effective upon approval and local publication.

Related Resource:
Past officials of the City of Naga 1945-2022

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