Republic of the Philippines
CITY OF PAGADIAN
Office of the City Board
ORDINANCE NO. 17
"AN ORDINANCE IMPOSING TAXES ON SOFT DRINKS AND LIQUOR AND PRESCRIBING PENALTIES FOR VIOLATION THEREOF"
BE IT ORDAINED BY THE CITY BOARD OF PAGADIAN, THAT:
SECTION 1. A tax of P0.02 centavos per case of soft drinks sold or distributed in Pagadian is hereby imposed and shall be collected from the distributing warehouse or office or agencies or agents of the company manufacturing said soft drink.
SECTION 2. A tax of P0.05 centavos per case of liquor sold or distributed in Pagadian is hereby imposed and shall be collected from the distributing warehouse or office or agencies or agents of the company manufacturing said liquor.
SECTION 3. Any person, natural or juridical, manufacturing soft drinks or liquor with offices or agencies or distributing warehouse in Pagadian City shall, however, be exempted from payment of taxes imposed in Sections 1 and 2, provided, that said person natural or juridical, shall pay a corporate income tax of P50,000.00 or more per annum in the City of Pagadian.
SECTION 4. Any person responsible and authorized by the company to distribute soft drinks and/or liquor in Pagadian City shall submit to the City Treasurer of Pagadian an honest and accurate weekly report of the number of cases of soft drinks and/or liquor sold or distributed every day in Pagadian, which report shall be the basis of collecting the taxes provided in Sections 1 and 2 of this Ordinance.
SECTION 5. For purposes of enforcing the provision of this Ordinance, the City Treasurer, and/or his deputies or representatives duly authorized in writing, shall have the authority to examine the books and records of any person, natural or juridical, subject to the herein tax. Such examination shall be made during the regular business hours, unless the taxpayer concerned shall consent otherwise.
SECTION 6. Any person convicted by the Court for violation of this Ordinance, except delay in payment of taxes, shall be punished to pay a fine not exceeding Two Hundred (P200.00) Pesos or to suffer an imprisonment not exceeding six (6) months, or both such fine and imprisonment in the discretion of the Court. If the violator is a firm, partnership, association or corporation, the manager and/or any other person(s).
SECTION 7. This Ordinance amends or repeals Ordinance No. 20, series of 1968.
SECTION 8. Any ordinance or part thereof inconsistent to this Ordinance is hereby deemed amended, repealed or abrogated.
SECTION 9. This ordinance shall take effect immediately upon approval, considering that the taxes imposed are new taxes.
DATE ENACTED: DATE APPROVED:
July 3, 1969 July 17, 1969
ATTESTED:
(SGD.) ROMEO B. TAN
Secretary to the Board