The Revised Business Tax Code of Mandaluyong City

February 20, 1997MANDALUYONG ORDINANCE NO. 169-97AN ORDINANCE ADOPTING THE REVISED BUSINESS TAX CODE OF MANDALUYONG CITYBE IT ENACTED by the Sangguniang Panlungsod of Mandaluyong in session assembled:CHAPTER 1Title and definition of termsARTICLE 1Title of OrdinanceSECTION 1. This Ordinance shall be known and referred to as "THE REVISED BUSINESS TAX CODE OF MANDALUYONG CITY".ARTICLE 2Definition of TermsSECTION 2. When used in this Code, the term:a. AGRICULTURAL PRODUCT includes the yield of the soil, such as corn, rice, wheat, rye, hay, coconuts, sugarcane, tobacco, root crops, vegetable, fruits, flowers, and their by-products; ordinary salt; all kinds of fish; poultry; and livestock and animal products, whether in their original form or not. cdtaiThe phrase "whether in their original form or not" refers to the transformation of said products by the farmer, fisherman, producer or owner through the application of processes to preserve or otherwise to prepare said products for the market such as freezing, drying, salting, smoking, or stripping for purposes of preserving or otherwise preparing said products for the market;b. AMUSEMENT is pleasurable diversion and entertainment. It...