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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. 1994-088

AN ORDINANCE AMENDING ORDINANCE NO. 94-84 ENTITLED: AN ORDINANCE FIXING THE AMUSEMENT TAX AT THE RATE OF FIVE (5%) PERCENT OF THE EXPECTED GROSS SALE, AND REQUIRING THAT THREE PERCENT (3%) OF SUCH SALE BE IMMEDIATELY DEPOSITED WITH THE CITY TREASURER’S OFFICE IN THE CITY OF NAGA”, BY CHANGING THE WORDS “EXPECTED GROSS SALE” BOTH IN THE TITLE AND SECTION 1, THEREOF, TO “ACTUAL GROSS SALE”

Category: Government Revenues; Fees and Taxes
Principal Authors/Sponsors: Hon. Esteban Abonal
Enacted: September 28, 1994

Download ordinance here

Summary/Additional Info:
Summary: This ordinance amends Ordinance No. 94-084, which pertains to the amusement tax in Naga City. The primary change is the replacement of “Expected Gross Sale” with “Actual Gross Sale” in both the title and Section 1 of the original ordinance. This modification ensures that the 5% amusement tax and the requirement for an immediate 3% deposit with the City Treasurer’s Office are now based on the actual revenue generated from concerts and similar events. Any conflicting ordinances, rules, or regulations are accordingly amended or modified.

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

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