Camarines Sur Provincial Tax Code of 2014

August 19, 2014Excerpts from the Regular Session of the Sangguniang Panlalawigan of Camarines Sur held at the Session Hall, Legislative Building, Provincial Capitol Complex, Cadlan, Pili, Camarines Sur on August 19 2014.CAMARINES SUR PROVINCIAL ORDINANCE NO. 030-14AN ORDINANCE REVISING THE PROVINCIAL TAX CODE OF 1992 AND 2005 OF CAMARINES SUR PURSUANT TO THE PROVISIONS OF REPUBLIC ACT 7160, OTHERWISE KNOWN AS THE LOCAL GOVERNMENT CODE OF 1991Principal Author: Hon. Emmanuel H. NobleBE IT ORDAINED BY THE SANGGUNIANG PANLALAWIGAN IN SESSION ASSEMBLED, THAT: CHAPTER IGeneral ProvisionsARTICLE ITitle and ScopeSECTION 1.      Title. — This Ordinance shall be known as the "Camarines Sur Provincial Tax Code of 2014."SECTION 2.      Scope and Limitation. — This Code shall govern the levy, assessment, and collection of the provincial taxes, fees, charges, and real property tax, other impositions enforced within the territorial jurisdiction of the Province of Camarines Sur.ARTICLE IIDefinition and Construction of ProvisionsSECTION 3.      Definition of Terms. — When used in this Ordinance —a)      Amusement is a pleasurable diversion and entertainment. It is synonymous to recreation, relaxation, avocation, pastime, fun or...