The owner of the Dumaguete Memorial Park sued the city government for not accepting his business tax application this year.

Gabriel Amigo, owner of the memorial park, said he filed a complaint for consignation and effected consignation on Feb. 14 yet, claiming that the city had refused to accept the business tax he intends to file.

Estelita Bais, acting city treasurer and her assistant Cristina Merced, however, said the amount Amigo intends to pay does not correspond to the new tax ordinance levied on private cemeteries and memorial parks.

Amigo had refused to file the new tax rates upon learning that the Oriental Negros Sanggunian invalidated it on Feb. 9, reports said.

City legal officer Neil Ray Lagahit clarified that City Ordinance No. 44 had become valid and effective when the provincial board failed to act on it within 30 days after its submission for review on Oct. 26, 2005.

Lagahit added that the mayor is tasked to execute a valid ordinance, and, questions to its validity shall be raised in court by seeking for Declaratory Relief.

He said the Sangguniang Panlalawigan acted on the ordinance on Feb. 9, or more than 100 days upon its submission for review.

Section 56 (d) of Republic Act 7160 or the Local Government Code provides that if no action is undertaken on the ordinance, it is presumed consistent with law and therefore valid, Lagahit said.

He said the Dumaguete City council passed Resolution No. 71 in 2006, declaring the ordinance to be valid, active and operative notwithstanding the invalidation by the provincial council.

Lagahit said the amendment was authored by Councilor Nelson Patrimonio to address a disparity in the revenue collection effort of the city.*JG

back to top