Balibago amusement fee ordinance junked

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Sunday, April 20, 2014

ANGELES CITY -- The City Council has rejected the amusement fee ordinance of the Balibago barangay council, stating that it is beyond the taxing and income-generating power granted to the barangay under the Local Government Code.

City Council Resolution Number 6920 Series of 2014 denies Barangay Balibago Ordinance Number 2 Series of 2014 or an ordinance enacting the imposition of barangay fees in places of recreation and amusment within

The resolution was sponsored by Councilors Arvin Suller, Bryan Nepomuceno, and Carlito Ganzon and approved last April 11.


Balibago chairman Rodelio "Tony" Mamac assailed the city councilors for issuing Resolution Number 6920 disapproving the barangay ordinance.

He said that Section 152 or Scope of Taxing Powers of the Local Government Code states that the barangays may levy taxes, fees, and charges, which shall exclusively accrue to them.

The village chief also cited a Memorandum Circular by the Department of Interior and Local Government (DILG) dated March 27, 2009 which provides that barangays may impose fees and charges on place of recreation which charge admission fees at a reasonable amount.

Mamac said the City Council has no power to disapprove an ordinance approved by barangay councils.

He added that the council may review barangay ordinances if they are consistent with law and city ordinances as provided for under Section 57 of the Local Government Code.

Mamac claimed that if the City Council finds the barangay ordinance inconsistent with law or city ordinance, it shall return the same with comments and recommendations for adjustment, amendment, or modification within 30 days.

He cited Section 57-B of the Local Government Code which states that if the City Council fails to take action on barangay ordinances within 30 days from receipt, the same shall be deemed approved.

The barangay leader claimed that City Council did not even state any recommendations or amendment to the resolution.

He also clarified that tax is different from fees and charges.

Published in the Sun.Star Pampanga newspaper on April 21, 2014.

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