Coverage of Barangays Included
- Initially, the RPT allocation applied to Barangay 248, Zone 22, District II.
- The amendment expands the coverage to include Barangays 48, 49, and 51 (Zone 4, District I) and Barangays 245 and 247 (Zone 22, District II), City of Manila.
- All these barangays similarly host business establishments in the defined areas.
Legal Basis for Tax Allocation
- The ordinance references Section 271 of the Local Government Code of 1991 which governs the distribution of real property tax proceeds.
- Key provisions from this law include:
- Cities receive 70% of basic real property tax for the general city fund.
- 30% is allocated to component barangays.
- The barangay allocation is further divided: 50% to the barangay where the property is located, and 50% shared equally among all component barangays.
Allocation Mechanism under the Amendatory Ordinance
- The named barangays shall equally share 50% of the 30% RPT allocation designated for barangays.
- This equal sharing among the specified barangays reflects their equivalent hosting of business establishments.
- The allocation does not affect existing or future RPT shares outside this amendment.
- Allocation is pending a comprehensive tax mapping ordinance covering all 896 barangays in Manila.
Repealing and Separability Provisions
- The ordinance repeals or modifies any existing ordinances, resolutions, executive orders, or issuances inconsistent with its provisions.
- It contains a separability clause ensuring that, if any part is invalidated, other provisions remain effective.
Effectivity
- The ordinance took immediate effect upon approval on November 16, 2015.
- The enactment was completed by the City Council and approved by the Mayor of Manila.