City Ordinance No. 627 - Bacolod City

REPUBLIKA NG PILIPINAS
TANGGAPAN NG SANGGUNIANG PANLUNGSOD
LUNGSOO NG BAKOLOO
-oOo-
CITY ORDINANCE NO. 627
December 27, 2012
AN ORDINANCE AMENDING CHAPTER THREE (3), ARTICLE 7, SECTION 16
(A), (B), (D), (E01), (E02) AND (F03) OF CITY ORDINANCE NO. 565, SERIES OF 2011,
OTHERWISE KNOWN AS "AN ORDINANCE APPROVING THE REVISED LOCAL
REVENUE CODE OF BACOLOD CITY".
WHEREAS, DILG-DOF Joint Memorandum Circular 2012 was issued last January
13, 2012 directing all municipal governors, city and municipal mayors, presiding officers and
members of the Sangguniang Panlalawigan/Panlungsod/Bayan, the regional and provincial
directors of the Department of Interior and Local Government (DILG) and the Department of
France, particularly the Bureau of Local Government Finance, and all others concerned to
update their respective local revenue codes;
WHEREAS, the old revenue code of the City of Bacolod has been in existence for
eighteen (18) years;
WHEREAS, in our effort to comply with the Local Government Code, City Ordinance
No. 565 or the Bacolod City Revenue Code was passed last November 11, 2011 revising
the existing tax ordinance of the City;
WHEREAS, Bacolod City was once awarded as a business-friendly city all over the
Philippines and continuously promote business development that will attract both local and
foreign investors;
WHEREAS, to attract more investments in the City and pursuant to the provision of
Section 458 (2ii) in relation to Section 192 of the Local Government Code, which provides
that the "Local Government units may, through ordinances duly approved, grant tax
exemptions, incentives or reliefs under such terms and conditions as they may deem
necessary"
NOW THEREFORE, BE IT ORDAINED AS IT IS HEREBY ORDAINED by the
Sangguniang Panlungsod of Bacolod in regular session assembled, that Chapter Three (3),
Article 7, Section 16 (A), (B), (D), (E01), (E02) and (F03) of City Ordinance No. 565, Series
of 2011, shall be amended and shall read as follows:

City Ordinance No. 627
Series of 2012 - Page 2 -
CHAPTER THREE
TAX ON BUSINESS
ARTICLE 7
IMPOSITION AND TIME OF PAYMENT
SECTION 16. Imposition of Tax - There is hereby levied an annua
following business undertaking at the rates prescribed herein.
(A) ON MANUFACTURERS, ASSEMBLERS, REPACKERS, PROCESS!
BREWERS, DISTILLERS, RECTIFIERS, AND COMPOUNDERS OF IJGUTJ
DISTILLED SPIRITS, AND WINES OR MANUFACTURERS OF ANY ART :
COMMERCE OF WHATEVER KIND OR NATURE, IN ACCORDANCE W
FOLLOWING SCHEDULE.
• With gross receipts or sales for the preceding calendar year in the a~: -
FROM
TO LESS THAN
10,000.00 24/ SO
10,000.00 15,000.00 33-: :c
15,000.00 20,000.00 453 •
20,000.00 30,000.00 56: m
30,000.00 40,000.00 ?9C 3C
40,000.00 50,000.00 1 23700
50,000.00 75,000.00 1 98000
75,000.00 100,000.00 Z475 OD
100,000.00 150,000.00 3 30000
150,000.00 200,000 00 - "2? X
200,000.00 300,000.00
300,000.00 500,000.00 3 337 3*7
500,000.00 750,000.00 -o: : -
750,000.00 1,000,000.00 15.UU09B
1,000,000.00
2,000,000.00
2,000,000.00
3,000,000.00
20 625m
24 75000
3,000,000.00 4,000,000.00 29, /'UU 00
4,000,000.00 5,000,000.00 34.65000
5,000,000.00
6,500,000.00 and above
6,500,000.00 36.56250
at a rate not exceeding thirtyseven
and a half percent (37 %%|
of one percent (1%).
/

City Ordinance No. 627
Series of 2012 -Page 3-
Provided, that in no case shall the tax on Gross Sales of 6,500,000.00 or more be
less than 36,562.50.
(B) ON WHOLESALERS, DISTRIBUTORS, OR DEALERS IN ANY ARTICLE
OF COMMERCE OF WHATEVER KIND OR NATURE IN ACCORDANCE WITH
THE FOLLOWING SCHEDULE:
• With gross receipts or sales for the preceding calendar year in the amount of
FROM TO LESS THAN ANNUAL TAX
1,000.00 27.00
1,000.00 2,000.00 49.50
2,000.00 3,000.00 75.00
3,000.00 4,000.00 108.00
4,000.00 5,000.00 150.00
5,000.00 6,000.00 181.50
6,000.00 7,000.00 214.50
7,000.00 8,000.00 247.50
8,000.00 10,000.00 280.50
10,000.00 15,000.00 330.00
15,000.00 20,000.00 412.50
20,000.00 30,000.00 495.00
30,000.00 40,000.00 660.00
40,000.00 50,000.00 990.00
50,000.00 75,000.00 1,485.00
75,000.00 100,000.00 1,980.00
100,000.00 150,000.00 2,805.00
150,000.00 200,000.00 3,630.00
200,000.00 300,000.00 4,950.00
300,000.00 500,000.00 6,600.00
500,000.00 750,000.00 9,900.00
750,000.00 1,000,000.00 13,200.00
1,000,000.00 2,000,000.00 15,000.00
2,000,000.00 and above at a rate not exceeding thirtyseven
and a half percent (37 %%)
of one percent (1%).
Provided, that in no case shall the tax on Gross Sales of 2,000,000.00 or more be less
than 15,000.00
t

City Ordinance No. 627
Series of 2012 Page 4 -
(C) ON RETAILERS
• with gross sales or receipts
for the preceding calendar
year of
P 50,000.00 to P400, 000.00
P400,000.00 and above
Per Annum
Rate of Tax
2%
P8,000.00 plus 37 % % of 1% of
gross receipts in excess of
P400, 000.00
Provided however, that barangays shall have the exclusive power to levy taxes ar»
retailers with gross sales or receipts for the proceeding calendar year of FIFTY THOUGAW
PESOS (P50.000.00) or less.
(E.01) In the case of PRIVATE HOSPITAL - Shall be taxed on the gross sereceipt
of the preceding year, at the rate of 12% of 1%.
(E.02) In the case of HOTELS, MOTELS, LODGING INNS, BOARDtr.
PENSION HOUSES - Shall be taxed on the gross sales or receipt of the pmuafm
year, at the rate of 25% of 1%.
Provided that in no case shall the tax on gross sales of P2, 000,000.00 or nc» *
less than P17,250.00.
(F 03) Tax on the Gross Receipts of Banks and Financial Institutions- ~m J
banks and financial institutions shall be levied on their gross income/reoBOK
the actual transaction took place and/or the property is located for the
calendar year at the following rates:
1 Banks:
a. Those with Head Office within the City of Bacolod or the
Negros Occidental, at the rate of Twenty Five Percent C25Vp
Percent (1 %).
b. Those with Head Office located elsewhere in the P1M|M—
rate of Fifty Percent (50%) of One Percent (1 %).

City Ordinance No. 627
Series of 2012 - Page 5 -
2. Financial institutions:
a. Those with Head Office within the City of Bacolod or the Province of
Negros Occidental, at the rate not exceeding FIFTEEN PERCENT
(15%) of ONE PERCENT (1%);
b. Those with Head Office located elsewhere in the Philippines at the
rate not exceeding FIFTY PERCENT (50%) of ONE PERCENT (1 %).
SECTION 16.1 The provisions of this ordinance shall also apply to all business
establishments that are paying their business taxes on quarterly basis.
SECTION 16.2 SEPARABILITY CLAUSE- If any part or provision of this Ordinance
is held invalid or unconstitutional, other provisions not affected thereby shall remain in force
and effect.
2013.
SECTION 16.3 EFFECTIVITY. This ordinance shall take effect on January 1,
CARRIED BY THE VOTE OF"
Affirmative:
Councilors El Cid M. Familiaran, Homer Q. Bais, Archie S. Baribar,
Roberto M. Rojas, Em L. Ang, Dindo C. Ramos, Elmer T Sy,
Sonya M. Verdeflor, Al Victor A. Espino, Caesar Z. Distrito,
Carlos Jose V Lopez, Mona Dia G. Jardin.
Negative Councilor Catalino T Alisbo
Absent None
Author Councilor Al Victor A. Espino
Passed December 27, 2012 (130m Regular/Special Session).
Comments Passed.
Councilor Archie S. Baribar voted in the affirmative with
qualification that the reduction should have been lower than
what is being proposed.
Councilor Caesar Z. Distrito voted in the affirmative with
qualification that the cases filed against the city be withdrawn.

City Ordinance No. 627
Series of 2012
ATTESTED:
HELEN P. LEGASPI
Board Secretary IV
OIC, Secretary to the Sanggunian
APPROVED: December 2£ 2012.
HPUjbz
SP
LEGISLATIVE SEf?VICC< SECTION
Page
Councilor Sonya M. Verdeflor voted in the
qualification that she would have preferred a
reduction.
Councilor Keith Emmanuel L Ramos was not
this ordinance was passed..
EVELIO R. LEONARDIA
City Mayor
—
k CERTiFicO PHOTOCOPY
OF THE ORIGINAL