Baybay City Revenue Code

February 27, 2017BAYBAY CITY ORDINANCE NO. 002-17BAYBAY CITY REVENUE CODESponsored by: Honorable SP Members Atty. Ernesto M. Butawan and Edgardo R. OmpoySeconded by: Honorable SP Members Vicente Victor G. Veloso and Leoncio P. Asilom Jr.WHEREAS, Republic Act No. 7160, otherwise known asthe Local Government Code of 1991 authorizes the city government to create its own sources of revenues to defray the expenses of the government;WHEREAS, the effective delivery of service can best be achieved when the city can raise the needed revenue to finance public needs;WHEREAS, revenue raising can be optimized through sound and implementable methods of tax imposition and collection.NOW, THEREFORE, be it ordained by the Sangguniang Panlungsod in session assembled:CHAPTER IGeneral ProvisionsARTICLE 1Title, Scope and Definition of TermsSECTION 1. Title. — This ordinance shall be known as the Baybay City Revenue Code.SECTION 2. Scope and Application. — This Code shall govern the levy, assessment, and collection of taxes, fees, charges and other impositions, denominated in Philippine peso unless otherwise specified, within the territorial jurisdiction of Baybay City, Leyte.SECTION 3. Definition of Terms. —...