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THE NAGA CITY COUNCIL

Sangguniang Panlungsod Ng Naga

PREVIOUS ORDINANCES (1948-2022)

9th Sangguniang Panlungsod (30 June 2007 – 30 June 2010)

ORDINANCE NO. 2009-077

AN ORDINANCE AMENDING SECTION 40, ARTICLE 1, CHAPTER 11 OF ORDINANCE NO. 2004-123, AS AMENDED, OTHERWISE KNOWN AS “AN ORDINANCE CODIFYING AND REVISING THE VARIOUS REVENUE ORDINANCES OF THE CITY OF NAGA, AND FOR OTHER PURPOSES”

Category: Government Revenues; Fees and Taxes
Principal Authors/Sponsors: Hon. Salvador M. del Castillo
Enacted: October 13, 2009

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Summary/Additional Info:
Summary: This ordinance amends Naga City’s Revised Revenue Code to align with Republic Act No. 9640 by reducing the amusement tax rate to ten percent (10%) of gross receipts from admission fees charged at theaters, cinemas, cockpits, concert halls, carnivals, sports arenas, and similar entertainment venues. The tax is payable by the proprietors, lessees, or operators of these establishments. Certain activities specified in the original ordinance remain subject to a lower five percent (5%) rate. The ordinance took effect upon approval and publication in a local newspaper.

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

Other Ordinances