Final Edited Integrated M.Phil-Ph.D ordinance & syllabus ...
Edited ORDINANCE on Cooperatives
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DRAFT ORDINANCE NO. ______ “AN ORDINANCE PROVIDING FOR THE GUIDELINES ON THE ISSUANCE AND/OR PAYMENT OF BUSINESS PERMIT ON LOCAL COOPERATIVE” Be it ordained by the Sangguniang Bayan of the Municipality of Rosario, Province of Cavite” Section 1. Short Title. This Ordinance shall be known as the “Guidelines on Giving Discounts of Local Cooperatives on Payment of Local Permit Fees”. Section 2. Scope and Application. This Ordinance shall govern the assessment and collection of taxes, permit, fees, charges and other impositions from local cooperatives within the territorial jurisdiction of the Municipality of Rosario, Cavite. Section 3. Definitions. When used in this Ordinance: (a) Charges refer to pecuniary liability, as rents or fees against persons or property; (b) Cooperative is a duly registered association of persons, with a common bond of interest, who have voluntarily joined together to achieve a lawful, common, social, or economic end, making equitable contributions to the capital required and accepting a fair share of the risks and benefits of the undertaking in accordance with universally accepted cooperative principles; (c) Fee means a charge fixed by law or ordinance for the regulation or inspection of a business or activity. It shall also include charges fixed by law or agency for the services of a public officer in the discharge of his official duties; (d) Levy means a imposition or collection of an assessment, tax fee, charge, or fine; (e) License or Permit is a right or permission granted in accordance with law or by a competent authority to engage in some business or occupation or to engage in some transactions. Such may refer to Mayor’s Permit, Zoning Clearance, Building Clearance, MENRO Inspection Fee, Garbage Fee, Health and Sanitary Permit and Fire Inspection Fee. Section 4. General Provisions. All legitimate cooperatives except those mentioned in Section 5 shall be exempted from all taxes imposed by the Municipal Government in connection with the operation of the cooperatives. PROVIDED, however that cooperatives transacting business with both members and non- members are required to obtain or secure a mayor’s permit and pay the commensurate cost of regulation, inspection and surveillance of the operation of its business the amount of One Thousand Pesos (P1,000.00). Likewise, said cooperatives shall secure a community Tax Certificate (CTC) and pay the basic tax of Five Hundred Pesos (P500.00) as juridical entity.
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ordinance on cooperatives
Transcript of Edited ORDINANCE on Cooperatives
DRAFT ORDINANCE NO. ______ AN ORDINANCE PROVIDING FOR THE GUIDELINES ON THE ISSUANCE AND/OR PAYMENT OF BUSINESS PERMIT ON LOCAL COOPERATIVE
Be it ordained by the Sangguniang Bayan of the Municipality of Rosario, Province of Cavite
Section 1. Short Title. This Ordinance shall be known as the Guidelines on Giving Discounts of Local Cooperatives on Payment of Local Permit Fees.
Section 2. Scope and Application. This Ordinance shall govern the assessment and collection of taxes, permit, fees, charges and other impositions from local cooperatives within the territorial jurisdiction of the Municipality of Rosario, Cavite.
Section 3. Definitions. When used in this Ordinance:
(a) Charges refer to pecuniary liability, as rents or fees against persons or property;(b) Cooperative is a duly registered association of persons, with a common bond of interest, who have voluntarily joined together to achieve a lawful, common, social, or economic end, making equitable contributions to the capital required and accepting a fair share of the risks and benefits of the undertaking in accordance with universally accepted cooperative principles; (c) Fee means a charge fixed by law or ordinance for the regulation or inspection of a business or activity. It shall also include charges fixed by law or agency for the services of a public officer in the discharge of his official duties;(d) Levy means a imposition or collection of an assessment, tax fee, charge, or fine;(e) License or Permit is a right or permission granted in accordance with law or by a competent authority to engage in some business or occupation or to engage in some transactions. Such may refer to Mayors Permit, Zoning Clearance, Building Clearance, MENRO Inspection Fee, Garbage Fee, Health and Sanitary Permit and Fire Inspection Fee.
Section 4. General Provisions. All legitimate cooperatives except those mentioned in Section 5 shall be exempted from all taxes imposed by the Municipal Government in connection with the operation of the cooperatives. PROVIDED, however that cooperatives transacting business with both members and non-members are required to obtain or secure a mayors permit and pay the commensurate cost of regulation, inspection and surveillance of the operation of its business the amount of One Thousand Pesos (P1,000.00). Likewise, said cooperatives shall secure a community Tax Certificate (CTC) and pay the basic tax of Five Hundred Pesos (P500.00) as juridical entity.
Section 5. Exemption. In the event that a legitimate cooperative which deals with both members and non-members exceeded its accumulated reserves plus undivided saving by more than 10 Million (P10,000,000.00) as provided by Section 61 Article V of RA No. 6938 as amended by RA No. 9520, the exemption provided under this ordinance shall not apply.
Section 6. Separability Clause. If for reason, any section or provision of this Ordinance shall be held to be unconstitutional or invalid by competent authority, such judgment or action shall not affect or impair the other sections or provisions thereof.
Section 7. Applicably Clause. All other matters relating to the impositions in this Ordinance shall be governed by pertinent provisions of existing laws and other ordinances.
Section 8. Repealing Clause. The Revenue Code of 2009 and all other ordinances, rules and regulations, or part thereof, in conflict with, or inconsistent with any provisions of this Ordinance are hereby repealed or modified accordingly.
Section 9. Effectivity. This Ordinance shall take effect ten (10) days after this being published to three (3) different local circulations and posted to different conspicuous places.
