Ordinance Providing for the Quezon City Revenue Code of 1993

June 22, 1993QUEZON CITY ORDINANCE NO. SP-91-93ORDINANCE PROVIDING FOR THE QUEZON CITY REVENUE CODE OF 1993 INTRODUCED BY: Committee on Ways and Means WHEREAS, under Republic Act No. 7160, otherwise known as the Local Government Code of 1991, the City Government is authorized to create its own sources of revenues to defray the expenses of government; WHEREAS, effective delivery of services can best be achieved when the City can raise the needed revenues to finance public needs; WHEREAS, revenue raising can be maximized through sound and implementable methods of tax imposition and collection. NOW, THEREFORE, be it ordained by the Sangguniang Panlungsod in session assembled: CHAPTER ONEGeneral ProvisionsARTICLE 1Title, Scope and Definition of TermsSECTION 1. Title.— This Code shall be known as the Quezon City Revenue Code of 1993. SECTION 2. Scope.— This Code shall govern the taxing powers of Quezon City. SECTION 3. Definition of Terms.— Actual Use — the purpose for which the real property is principally or predominantly utilized by the person in possession thereof. Amusement Places — are establishments devoted to...