ABAD & HON. JOVEN C. CAASI, duly seconded by ALL SANGGUNIANG BAYAN MEMBERS present, be it ordained by the Sangguniang Bayan in a session duly assembled:
MUNICIPAL ORDINANCE NO. 2022-05
AN ORDINANCE ENACTING THE REVENUE CODE 2022 OF THE MUNICIPALITY OF BOLINAO, PROVINCE OF PANGASINAN
Be it ordained by the Sangguniang Bayan of the Municipality of Bolinao, Province of Pangasinan that
CHAPTER I. GENERAL PROVISIONS
Article A. Short Title and Scope
Section 1A.01. Short Title. This ordinance shall be known as the Municipal Revenue Code 2022 of the Municipality of Bolinao, Province of Pangasinan, Section 1A.02. Scope and Application. This Code shall govern the levy, assessment, and collection of taxes, fees, charges and other impositions within the territorial jurisdiction of this Municipality. Article B. Construction of Provisions Section 1B.01. Words and Phrases Not Herein Expressly Defined. - Words and phrases embodied in this Code not herein specifically defined shall have the same definitions as found in RA 7160, otherwise known as the Local Government Code of 1991.
Section 1B.02. Rules of Construction. - In construing the provisions of this Code, the following rules of construction shall be observed unless inconsistent with the manifest intent of the provisions;
(a) General Rules. All words and phrases shall be construed and understood according to the common and approved usage of the language; but the technical words and phrases and such other words in this Code which may have acquired a peculiar or appropriate meaning shall be construed and understood according to such technical, peculiar or appropriate meaning.
(b) Gender and Number. Every word in the Code importing the masculine gender shall extend to both male and female. Every word importing the singular number shall apply to several persons or things as well; and every word importing the plural number shall extend and be applied to one person or thing as well.
(c) Reasonable Time. In all cases where any act is required to be done within the reasonable time, the same shall be deemed to mean such time as may be necessary for the prompt performance of the act.
(d) Computation of Time. The time within which an act is to be done as provided in this Code, or in any rule or regulation issued pursuant to the provisions thereof, when expressed in days, shall be computed by excluding the first day and including the last day, except if the last day falls on a Sunday or holiday, in which case the same shall
Municipal Revenue Code 2022 of the Municipality of Bolinao
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