An Ordinance Codifying and Revising the Various Revenue Ordinances of the City of Naga, and for Other Purposes

 December 23, 2004NAGA CITY ORDINANCE NO. 123-04AN ORDINANCE CODIFYING AND REVISING THE VARIOUS REVENUE ORDINANCES OF THE CITY OF NAGA, AND FOR OTHER PURPOSESAuthor: Hon. Salvador M. del CastilloCo-Author: Hon. Esteban R. Abonal and Hon. Lourdes V. AsenceBe it ordained by the 8th Sangguniang Panglunsod of the City of Naga, that:CHAPTER IGeneral ProvisionsARTICLE ITitle, Authority and ScopeSECTION 1. Title. — This ordinance shall be known as the Revised Revenue Code of Naga City.SECTION 2. Authority. — This Ordinance is enacted pursuant to the pertinent provisions of RA No. 7160 otherwise known as the Local Government Code of 1991.SECTION 3. Scope. — This Code shall govern the levy, assessment, and collection of taxes, fees, charges and other impositions within the territorial jurisdiction of the City of Naga.ARTICLE IIConstruction of ProvisionsSECTION 4. Words and Phrases Not Herein Expressly Defined. — Words and phrases embodied in this Code not herein specifically defined shall have the same definitions as found in RA 7160 otherwise known as the Local Government Code of 1991.SECTION 5. Rules of Construction. — In construing...