Revenue Code of the Municipality of Bauan, Province of Batangas

January 1, 2014THE REVISED REVENUE CODE OF BAUAN 2013CHAPTER 1General ProvisionsARTICLE AShort Title and ScopeSECTION 1A.01. Short Title. — This ordinance shall be known as the Revenue Code of the Municipality of Bauan, Province of Batangas. SECTION 1A.02. 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 municipality.ARTICLE BConstruction of ProvisionsSECTION 1B.01. 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 R.A. 7160, otherwise known as the "Local Government Code of 1991".SECTION 1B.02. Rules of Construction. — In construing the provisions of this Code, the following rules of construction shall be observed unless inconsistent with the manifest intent of the provisions.1. General Rules. All words and phrases shall be construed and understood according to the common and approved usage of the language, but the technical words and phrases and such other words in this Code which may have acquired a...