AN ORDINANCE AMENDING SECTION 9 OF ORDINANCE NO. 93-060 ON AMUSEMENT TAX
ORDINANCE NO.2007-008
AN ORDINANCE INSTITUTIONALIZING THE NAGA CITY YOUTH OFFICIALS PROGRAM:
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THE NAGA CITY COUNCIL
Sangguniang Panlungsod Ng Naga
5th Sangguniang Panlungsod (30 June 1995 – 30 June 1998)
ORDINANCE NO. 1996-024
Category: Government Revenues; Fees and Taxes
Summary/Additional Info:
🔑 Key Points:- Raises amusement tax to 15% of gross admission receipts from cinemas, cockpits, arenas, and entertainment venues
- Exempts cultural presentations (e.g., operas, art shows, literary programs); pop/rock concerts exempt only if promoting Bikol language or featuring Bikol-speaking performers
- Sets payment deadlines and reporting requirements to the City Treasurer
- Requires advance deposits for one-off events and defines penalties for late filing
- Empowers City Treasurer to assign checkers to verify gross receipts, prioritizing differently-abled persons for hiring
- Amends Section 9 of Ordinance No. 93-060
Related Resource:
Past officials of the City of Naga 1945-2022
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