Sangguniang Panlungsod

ORDINANCE NO. 0401 S. 2006
(Proposed Ordinance No.1115 series of 2006)

AN ORDINANCE AMENDING SECTION 66 (20) OF APPROVED ORDINANCE NO. 0388 SERIES OF 2004 OTHERWISE KNOWN AS THE CALOOCAN CITY UPDATED REVENUE CODE OF 2004 REDUCING FOR THE PURPOSE THE TAX RATES BEING IMPOSED ON TECHNICAL VOCATIONAL SCHOOLS TO 12.5% OF 1% OF THE GROSS RECEIPT FOR THE PRECEDING CALENDAR YEAR.

WHEREAS, Section 66 (20) of The Caloocan City Updated Revenue Code of 2004 clearly indicates 25% of 1% on the gross receipt of the preceding calendar year of the tax rate to be imposed on owners or operators of schools, colleges and universities;
WHEREAS, currently all technical vocational schools in this City have been paying tax rate of 25% of 1% on the gross receipt for the preceding year giving much burden to its operators/owners;

WHEREAS, technical vocational schools offer short-term courses with minimal tuition fee rate for enrolees certified by the barangay chairman as belonging to the lower income bracket;

WHEREAS, technical vocational schools are categorically different from other schools, colleges and universities accommodating solid huge number of enrollees every school year;

WHEREAS, since they offer short-term courses that last from six months up to a maximum of two years, they receive fees commensurate only to the expenses required by the course they want to enroll in;

NOW THEREFORE, BE IT ORDAINED AS IT IS HEREBY ORDAINED, in a session duly assembled, THAT:

SECTION 1: That Section 66 (20) is thereby amended and to read as follows: Owners and operators of schools, colleges and universities shall pay the tax rate of twenty five percent of one percent (25% of 1%) of the gross receipts for the preceding year except technical and vocational schools of shot term courses and not issuing diploma but only certificates shall only pay twelve and a half of once percent (12.5% of 1%) of the gross receipts for the preceding year;

SECTION 2. REPEALING CLAUSE. Any ordinance, resolution, local Executive Order or issuance, which are inconsistent herewith are hereby repealed or amended accordingly.

SECTION 3. EFFECTIVITY CLAUSE. The amendment in this ordinance shall take effect 15 days after its approval and publication in a newspaper of local circulation.
SECTION 4. Let copies of this ordinance be furnished the Office of the Mayor, Business Permit and Licensing Office, City Budget Office, City Treasure’s Office and other concerned entities.

ENACTED BY THE SANGGUNIANG PANLUNGSOD, CITY OF CALOOCAN AT ITS REGULAR SESSION HELD ON JUNE 06, 2006.

APPROVED BY HIS HONOR, THE CITY MAYOR ON _______________, 2006.


HON. HENRY P. CAMMAYO
CITY COUNCILOR

HON. ALEXANDER N. ARUELO
CITY COUNCILOR

HON. EDUARDO H. ROSCA
CITY COUNCILOR

HON. MACARIO E. ASISTIO III
CITY COUNCILOR

HON. ERNESTO CUNANAN

HON. DENNIS D. PADILLA
CITY COUNCILOR

HON. GUALBERTO B. BACOLOD
CITY COUNCILOR

HON. MA. MILAGROS S. MERCADO
CITY COUNCILOR

HON. DANTE T. PRADO
CITY COUNCILOR

HON. MARY MITZI L. CAJAYON
CITY COUNCILOR

HON. MELINDA M. MABAGOS
CITY COUNCILOR

HON. NORA Z. NUBLA
CITY COUNCILOR

HON. RICOJUDGE JANVIER M. ECHIVERRI
CITY COUNCILOR

HON. DIVINE J. MARGALLO
CITY COUNCILOR

APPROVED BY:

HON. ENRICO R. ECHIVERRI
City Mayor


CERTIFIED BY:

HON. LUIS TITO Y. VARELA
Vice Mayor & Presiding Officer


ATTESTED BY:

RUSSEL C. RAMIREZ
Secretary to the Mayor

LORENZO O. SUNGA, JR.
Secretary, Sangguniang Panlungsod