REPUBLIC ACT NO. 6053 - AN
ACT AMENDING SECTIONS EIGHTEEN, FIFTY-THREE, FIFTY-NINE, SIXTY-FOUR,
AND SIXTY-FIVE OF REPUBLIC ACT NUMBERED FOUR HUNDRED NINE, AS AMENDED,
OTHERWISE KNOWN AS THE REVISED CHARTER OF THE CITY OF MANILA, AND FOR
OTHER PURPOSES
Section 1. Sub-paragraph (m) of the first paragraph of
Section eighteen of Republic Act Numbered four hundred nine, as
amended, is amended to read as follows:
"(m) To tax, fix the license fee and regulate the
business of the sale of telegraph, wireless, and telephone services;
hotels, motels, restaurants, refreshment places, cafes, lodging houses,
boarding houses, brewers, distillers, rectifiers, laundries, dyeing and
cleaning establishments, beauty parlors, physical or beauty culture and
fashion schools, clubs, livery garages, public warehouses, pawnshops,
theaters, cinematographs, and the letting or subletting of lands and
buildings, whether used for commercial, industrial or residential
purposes; and further to fix the location of, and to tax, fix the
license fee on, and regulate the business of, livery stables, boarding
stables, embalmers, public billiard tables, public pool tables, bowling
alleys, dance halls, public dancing halls, cabarets, public fairs,
circus and other similar parades, public vehicles, public ferries, race
tracks, horse races, dog races, cockpits, dealers in second-hand
merchandise, junk dealers, theatrical performances, boxing contests,
public exhibitions, blacksmith shops, foundries, steam boilers, lumber
yards, shipyards, the storage and sale of gunpowder, tar, pitch, resin,
coal, oil, gasoline, benzine, turpentine, hemp, cotton, nitroglycerin,
petroleum or any of the products thereof and of all other
establishments likely to endanger the public safety or give rise to
conflagrations or explosions, and, subject to the provisions of
ordinances issued by the Bureau of Health in accordance with law,
tanneries, renderies, tallow chandleries, bone factories, candle
factories, and soap factories: provided, that no license shall be
granted to any theater or cinematograph unless the applicant for said
license agrees to exhibit pictures made in the Philippines to the
extent of ten per centum of their annual exhibitions: and provided,
further, that any violation of this condition shall cause the
revocation of said license."
Sec. 2. Section fifty-three of the same Act is
amended to read as follows:
"Sec. 53. Powers and Duties of the City Assessor. —
There shall be a city assessor who shall have charge of the department
of assessment. The city assessor and his authorized deputies, who are
empowered to administer any oath authorized to be administered in
connection with the valuation of real estate for the assessment or
collection of taxes, shall appraise and value all the real estate not
expressly exempt, including machines, mechanical contrivances,
instruments, tools, implements, appliances, apparatus, and
paraphernalia used for industrial, agricultural, or manufacturing
purposes subject to exemption for the first five years of their
original purchase or acquisition. He shall prepare and file with the
City Treasurer before April first of every year a list of the real
estate so valued which is exempt from taxation and a separate list of
the taxable real estate."
Sec. 3. Section fifty-nine of the same Act is
amended to read as follows:
"Sec. 59. The city assessor shall during the first
fifteen days of December of each year, add to his list of taxable real
estate in the city the value of the improvements placed upon such
property during the preceding year, and any property which is taxable
and which has theretofore escaped taxation. He may after every two
years revise and correct the assessed value of any or all parcels of
real estate in the city which are not assessed at their true money
value, by reducing or increasing the existing assessments as the case
may be. He shall give notice by publication for ten days prior to
December first in two newspapers of general circulation published in
the city, that he will be present in his office for that purpose on
said days, and he shall further notify in writing each person the
amount of whose tax will be changed by such action or such proposed
change by delivering or mailing such notification to such person or his
authorized agent at the last known address of such owner or agent in
the Philippines sometime in the month of November."
Sec. 4. The first and second paragraphs of Section sixty-four of the same Act are amended to read as follows:
"Sec. 64. Annual Real Estate Tax. — An annual tax of
one and one-half per centum on the assessed value of all real estate in
the city subject to taxation as hereinabove provided is hereby levied.
The additional one per cent real property tax provided for in Republic
Act Numbered Five thousand four hundred forty-seven shall all be
retained by the City of Manila notwithstanding the provisions of said
Republic Act Numbered Five thousand four hundred forty-seven: provided,
that the real property taxes above-mentioned shall be due and payable
in four equal installments: the first installment shall be due and
payable on or before March thirty-first; the second installment, on or
before June thirtieth; the third installment, on or before September
thirtieth; and the last installment, on or before December
thirty-first: provided, further, that if any taxpayer shall fail
to pay taxes assessed against him on or before the end of a calendar
quarter as above indicated, he shall be delinquent in such payment and
shall be subject to penalty of ten per centum of the amount of tax
due."
Sec. 5. Section sixty-five of the same Act is
amended to read as follows:
"Sec. 65. Distraint of Personal Property. — Fifteen
days after the tax shall become delinquent the city treasurer shall
prepare and sign a certified copy of the records of his office showing
the persons delinquent in payment of their taxes and the amount of tax
and penalty respectively due from them. He may thereupon proceed to
seize the personal property of each delinquent not exempt under the
provision of the next succeeding section, and unless redeemed as
hereinafter provided, to sell at public auction, either at the main
entrance of the City Hall or at the place where such property is
seized, as he shall determine, so much of the same as shall satisfy the
tax, penalty and costs of seizure and sale, to the highest bidder for
cash, after the advertisement by notice posted for ten days at the main
entrance of the City Hall and at public conspicuous place in the
district where the property was seized, stating the time, place, and
cause of sale. The certified true copy of the city treasurer's record
of delinquents shall be his warrant for his proceedings, and the
purchaser at such sale shall acquire an indefeasible title to the
property sold. Within two days after the sale the city treasurer shall
make return of his proceedings and spread it upon his record. Any
surplus resulting from the sale, over and above the tax, penalty, and
costs, shall be returned to the taxpayer on account of whose
delinquency the sale has been made."
Sec. 6. All moneys realized from ordinances to be
enacted under Section one hereof as well as those from the real estate
tax herein provided for shall be devoted exclusively to the maintenance
and operation of all public or government owned schools in the city of
Manila, particularly the primary, intermediate and secondary schools:
provided, that the elementary and high school teachers in the public
schools of said city shall be entitled as of July first, nineteen
hundred sixty-nine, to a basic pay of three hundred fifty pesos a month
plus a longevity pay of ten pesos a month for every five (5) years of
teaching service in Manila.
Sec. 7. There shall be an appraisal and disposal
committee with the city mayor as chairman and the city engineer and the
city auditor as members who shall appraise all surplus and
unserviceable property, both immovable and movable, worth at least one
thousand pesos and dispose such surplus and unserviceable property at
public auction after notice in a newspaper of general circulation for
not less than fifteen days prior to the auction.
Sec. 8. This Act shall take effect upon its
approval.
Approved: August 4, 1969
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