Republic of the Philippines
CITY OF PAGADIAN
Office of the City Board
ORDINANCE NO. 20
"AN ORDINANCE TAXING THE SALE OF DISTRIBUTION OF NAPTHA, GASOLINE, PETROLEUM, LUBRICATING OIL, DIESEL OIL, DENATURED ALCOHOL, AND ALL OTHER SIMILAR PRODUCTS WITHIN THE JURISDICTION OF THE MUNICIPALITY OF PAGADIAN"
BE IT ORDAINED BY THE MUNICIPAL COUNCIL OF PAGADIAN, THAT:
SECTION 1. It shall be unlawful for any person or persons, natural or juridical, to engage in the sale or distribution business of naptha, gasoline, kerosene or petroleum, lubricating oil, diesel oil, denature alcohol, and all other similar products within the jurisdiction of this Municipality without first securing the necessary permit from the Municipal Mayor and paying the corresponding fee therefore.
SECTION 2. Sale, under this Ordinance, is the transfer or delivery of the products, mentioned in the preceding section of this Ordinance in exchange of consideration of money or price.
Distribution means to act or apportioning, dividing or dealing out these products among customers or drivers with or without the exchange or consideration of money or price or anything.
SECTION 3. The following are the rates of taxes or licenses fees:
1. Gasoline, naptha and other similar products of distillation . . . P0.02
2. Petroleum or Kerosene . . . . . . . . 0.005
3. Lubricating oil 0.005
4. Denatured alcohol 0.0025
5. Diesel fuel oil and similar fuel oils having more or less the
Same generating power 0.0025/metric ton
SECTION 4. At the end of each month, the owner, manager, director, partner or any other person connected with or in charge of the sale or distribution of the products mentioned in Section 1 above, shall submit a sworn statement of the total number of liters or tons sold or distributed during said month which shall be the basis of payment of the license, to the Municipal Treasurer. Failure to file such sworn statement and/or to state the true facts regarding the number of liters or tons sold or distributed is subject to the penalty provided in Section 5 of this Ordinance.
SECTION 5. Any person, natural or juridical, convicted for violation of any of the provision of this Ordinance shall pay a fine of not more than Two Hundred (P200.00) Pesos or less than Thirty (P30.00) Pesos or suffer an imprisonment of not more than Thirty (30) days, or both, such fine and imprisonment in the discretion of the Court.
SECTION 6. Any Ordinance or part thereof in conflict with the provisions of this Ordinance is hereby repealed.
SECTION 7. This Ordinance shall take effect immediately upon its approval.
ENACTED: APPROVED:
July 18, 1960 August 1, 1960
ATTESTED:
(SGD.) REYNERIO I. DECENA
Municipal Secretary
A TRUE COPY:
November 16, 1970
(SGD.) DELIA A. LOPEZ
Clerk-Stenographer