An ordinance amending Municipal Ordinance No. 1, Series of 1992 to provide penalty to taxpayers for failure to pay on the prescribed time of the community tax.
WHEREAS, the Sangguniang Bayan of Burauen, Leyte, by virtue of Municipal, Ordinance No. 1, series of 1992 has levied a community tax in accordance with the provisions of the Local Government Code of 1991, however the said ordinance did not include penalty for failure on the part of the taxpayer to pay the above-mentioned tax on the pres- cribed time of payment pursuant to Section 161 under Article VI of the same Code;
NOW, THEREFORE, on motion of the Honorable Councilor Pablo Marbibi, Jr., unanimously seconded by the members of the Sangguniang Bayan,
BE IT ORDAINED BY THE MEMBERS OF THE SANGGUNTANG BAYAN, that
Section 1 – This Ordinance shall be called An Ordinance Amending Municipal Ordinance No. 1, series of 1992, to include the penalty thereof for failure to pay on the prescribed time the Community Tax as provided for under Section 161, Article VI of the Local Government Code of 1991;
Link to the full copy of the ordinance: https://drive.google.com/file/d/1Thw4Z50VUVezka5SoplLmLc3lBImhdSp/view?usp=sharing