An ordinance levying a community tax in accordance to Section 156, Article VI of the Local Government Code of 1991.
WHEREAS, under Section 156 of the Local Government Code of 1991, local government units are empowered to levy a community tax in accordance with the provisions of Article VI of the same code;
NOW, THEREFORE, on motion of the Honorable Councilor Pablo Marbibi, Jr., seconded by Councilor Tan,
BE IT ORDAINED BY THE SANGGUNIANG BAYAN IN SESSION, that
Section 1 – This Ordinance shall be called “An Ordinance Levying a Community Tax in accordance to the provisions of Section 156 under Article VI of the Local Government Code of 1991.”
Section 2 – Individuals Liable to Community Tax.
Every inhabitant of the municipality eighteen (18) years of age or over who has been regularly employed on a wage or salary basis for at least thirty (30) consecutive working days during any calendar year, or who is engaged in business or occupation, or who owns real property with an aggregate assessed value of One Thousand Pesos (₱1,000.00) or more, or who is required by law to file an income tax return shall pay an annual community tax of Five Pesos (₱5.00) and an annual additional tax of One Peso (₱1.00) of income regardless of whether from business, exercise of profession or from property, which in no case shall exceed Five Thousand Pesos (₱5,000.00).
Link to the full copy of the ordinance: https://drive.google.com/file/d/1SjYdoaRQ_hjpBXmvDJbLNA-t9aw84mgO/view?usp=sharing