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THE NAGA CITY COUNCIL

Sangguniang Panlungsod Ng Naga

PREVIOUS ORDINANCES (1948-2022)

3rd Sangguniang Panlungsod (2 February 1988 – 30 June 1992)

ORDINANCE NO. 1990-026

AN ORDINANCE IMPOSING A THIRTY PERCENT (30%) TAX ON EVERY SALE, LEASE OR DISPOSITION OF A VIDEOGAME CONTAINING A REPRODUCTION OF ANY MOTION PICTURE OR AUDIO VISUAL PROGRAM IN ACCORDANCE WITH SECTION 10 OF PD 1987

Category: Agriculture; Business Trade and Industry and Government Revenues; Fees and Taxes
Principal Authors/Sponsors: Hon. Rodolfo Z. Fortuno
Enacted: May 9, 1990

Download ordinance here

Summary/Additional Info:
Summary: This ordinance imposes a thirty percent (30%) tax on the sale, lease, or disposition of videogames that contain reproductions of motion pictures or audio-visual programs, in accordance with Section 10 of Presidential Decree 1987. The tax is due from the proprietor, seller, or lessor within the first twenty days of the following month, based on gross receipts. Non-compliance, including willful neglect to file or pay, or filing a fraudulent return, will result in a fifty percent (50%) surcharge and other penalties. All video game establishments in Naga City must register their inventory of video games within 45 days of the ordinance’s effectivity, with a Mayor’s Permit being a prerequisite for registration. Possession of unregistered video games by a business is considered prima facie evidence of a violation. The City will seek assistance from other government agencies for implementation. The ordinance includes separability and repealing clauses and takes effect upon its approval.

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

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