CITY ORDINANCE NO.272
                                                                                
January 22, 2001

AN ORDINANCE GRANTING RELIEF TO DELINQUENT BUSINESS TAXPAYERS OF BACOLOD CITY WITH RESPECT TO INTEREST AND PENALTIES ON THEIR BUSINESS TAXES FOR THE YEAR 1999 AND 2000; AND INCENTIVES FOR ADVANCE PAYMENTS FOR THE YEAR 2001.
Be it ordained by the Sangguniang panlungsod of bacolod, that:
     Section 1-Section 192 of the Local Government Code (RA 7160) provides that "Local Government Units may, through an ordinances duly approved, grant tax exemptions, incentives or reliefs under such terms and conditions as they may deem necessary".
     Section 2-As of December 31, 2000, the amount of ONE HUNDRED TWO MILLION FOUR HUNDRED SIXTY-FIVE THOUSAND SIXTY-ONE PESOS (P102,465,061.00) in the form of delinquent business taxes, including interests and penalties covering the period 1996 to 2000, are due and collectible by the Local Government of Bacolod City, itemized as follows:
     Taxes------------------------------------------------------------------------- P59,847,707.44
     Interest----------------------------------------------------------------------- P27,655,427.36
     Surcharges----------------------------------------------------------------- P14,961,926.20
                                                                                       ------------------------
                                                                                      P102,465,061.00
 
     Section 3-In order to ease the present economic conditions of our business community in Bacolod City brought about by the drop in the volume of business and the increase in bank interest rates causing difficulties in updating payment of their business taxes, the grant of relief to business taxpayers, is called for.
     Section 4-Foregoing premises considered, the City of Bacolod hereby grants a One Hundred percent (100%) relief on interest and a 50% relief on penalties and surcharges on delinquent business taxes for the year 1999 and 2000 upon payment of 50% of the total delinquency by January 31, 2001. The balance hereof may be paid on installment up to but not beyond March 31, 2001.
     Section 5-A ten percent (10%) discount is hereby granted to business taxpayers who pay in full for the whole year if they pay on or before January 31, 2001.
     Section 6-The application for the relief on the surcharges and interest shall be filled in the form prescribed by the City Treasurer and the Office of the City Mayor.
    Section 7-Effectivity - This Ordinance shall take effect upon its approval. 

CARRIED BY THE VOTE OF:
Affirmative:
Councilors : Archie S. Baribar, Juanito S. Amihan, Jr., Lorendo K. DIlag, Ramiro L. Garcia, Jr., Ana Marie V. Palermo, Celia Matea R. Flor, Roberto M. Rojas, Al Victor A Espino, Elmer T. Sy, Pepito T. Malapitan.

Negative:          N o n e.
Absent:            Councilors Ricardo L. Tan and Jose Max S. Ortiz.
Official Travel:   Councilor Christine Angelie M. Espinosa.
Author:             Councilor Ramiro L. Garcia, Jr.

Passed:           January 22, 2001 ( Special Session)
Comments: P a s s e d.
                  Vice Mayor Luzviminda S. Valdez was designated as Acting City Mayor effective January 22, 2001.

                                                                       - - - - - - - - - - - - - - - - - - 
                                                                                                (Sgd.)  ALEX A. PAGLUMOTAN
                                                                                                         Acting Vice Mayor
                                                                                                    Acting Presiding Officer
             ATTESTED:
                          ATTY.NILO T. ALEJANDRINO
                           Secretary to the Sanggunian
            
        APPROVED: January 23, 2001
                                       (Sgd.) LUZVIMINDA S. VALDEZ.
                                                                                                        Acting
City Mayor