Cagayan de Oro City Revenue Code of 2015

October 27, 2014CAGAYAN DE ORO CITY ORDINANCE NO. 12860-14AN ORDINANCE PROVIDING FOR THE 2015 CAGAYAN DE ORO CITY REVENUE CODE AND FOR OTHER PURPOSESBE IT ORDAINED by the City Council (Sangguniang Panlungsod) of the City of Cagayan de Oro in session assembled that: HTcADCCHAPTER IGeneral ProvisionsARTICLE AShort Title and ScopeSECTION 1. Short Title. — This ordinance shall be known as the Cagayan de Oro City Revenue Code of 2015.SECTION 2. Scope and Application. — This Code shall govern the levy, assessment, and collection of taxes, fees, charges and other impositions within the territorial jurisdiction of this City.ARTICLE BConstruction of ProvisionsSECTION 3. 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.ARTICLE CDefinition of TermsSECTION 4. Definitions. — When used in this Code:(a) Advertising Agency includes all persons who are engaged in the business of advertising for others by means of billboards, posters, placards, notices, signs, directories, pamphlets,...