The 2005 Revenue Code of the City of Davao

November 16, 2005DAVAO CITY ORDINANCE NO. 158-05AN ORDINANCE APPROVING THE 2005 REVENUE CODE OF THE CITY OF DAVAO, AS AMENDEDCHAPTER 1General ProvisionsSECTION 1. Title. — This Ordinance shall be known as "The 2005 Revenue Code of the City of Davao".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.SECTION 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.SECTION 4. 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;(a) 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...