Republic of the Philippines

Province of Cebu
Municipality of Lilo-an

SANGGUNIANG BAYAN
10th Sanggunian
Telefax: 564-2085

Excerpts From The Minutes Of The Regular Session, Held At The Legislative Session
Hall On __________, _____.

Present:

Absent:
DRAFT ORDINANCE NO. 01-2014
Sponsor: Nelly Bernardo L. Lopez

AN ORDINANCE ADOPTING AN INVESTMENT AND INCENTIVE CODE FOR THE

MUNICIPALITY OF LILO-AN.

WHEREAS, the Local Government Code of the Philippines empowers the local
government unit to grant tax exemptions, incentives or reliefs to encourage investment for
economic growth and progress in the countryside;

WHEREAS, there is a need to grant tax exemptions and investment incentives to

qualified enterprises in the Municipality of Lilo-an in order to improve and develop the
municipality’s investments climate and attract both foreign and local investors in business
and industry;

WHEREAS, the comprehensive investment incentives program will serve to promote

and attract private investments, both foreign and domestic, which could accelerate
economic and tourism growth in the municipality and in the province as a whole;

WHEREAS, it is hereby declared the policy of the Municipality of Lilo-an to promote

the inflow and direction of foreign and local investment capital within the municipality in
order to promote and sustain economic and social development and generate employment
opportunities, increase productivity and improve the quality of life of its constituents;

WHEREAS, the Municipality of Lilo-an shall pursue this policy of providing fiscal and
non-fiscal incentives in identified preferred investment location areas and priority economic
activities, within a well defined and comprehensive action plan and guidelines to qualified
foreign and domestic enterprises – whether new or existing, which can significantly
contribute to the business development of the Municipality.

NOW THEREFORE, be it ORDAINED, by the Sangguniang Bayan, that:

SECTION 1. This ordinance shall be known as the “LOCAL INVESTMENT AND

INCENTIVE ORDINANCE OF THE MUNICIPALITY OF LILO-AN.”

SECTION 2. Definition of Terms – For purposes of this Ordinance, the following

terms shall apply:

a. Ordinance shall refer to the Investment and Incentive Ordinance of the

Municipality of Lilo-an;
b. Municipality shall refer to the Municipality of Lilo-an covering all the areas within
the territorial jurisdiction as provided for by law and its charter;
c. Board shall refer to the Municipality of Lilo-an Investment and Incentive Board
(MLIIB) created under this Code;

Page 1 of 11 Pages of Ordinance No. 2015 – __

 d. Capital Investment shall refer to the total project costs excluding the land upon
which the business is established;
e. Center shall refer to the Municipality of Lilo-an Investment Promotions Center;
f. Existing Enterprise shall refer to existing business establishments whose place
of operations or productions are located within the territorial jurisdiction of the
municipality;
g. New Investor/Enterprise shall refer to those prospective investors who
have not engaged in any kind or type of business in the Municipality of
Lilo-an and is interested in establishing its business establishment in the
said municipality;
h. Local Employees shall refer to those workers or personnel who are bonafide
residents of the Municipality of Lilo-an;
i. Preferred or Priority Investment Areas/Activities shall mean the economic
activities that the Board shall have determined to have the potential for more
productivity and employment generation;
j. Registered Enterprise shall refer to a business establishment whether owned
and operated by an individual, partnership, corporation or cooperative duly
registered under the provisions of this Ordinance.
k. Tourism Oriented Enterprise shall refer to any legal undertaking or enterprise
geared towards the provision of services, conveniences or entertainment to the
public in general and to tourist in particular.
l. Pioneering Enterprise shall refer to one that is first or among the earliest in any
field of kind of business/enterprise.
m. Water and Power Resources Development Enterprise shall mean an
enterprise engaged primarily in the business of water and power production,
generation and development.
n. Labor Generating Enterprise refers to an enterprise which generate massive
employment opportunities for the residents of Lilo-an
o. New Enterprise refers to new investment which is not yet in commercial
operation and is consistent with the Investment Priority Areas (IPAs), as defined
by the Municipality of Lilo-an Investment and Incentive Board. A company
diversifying into other activities shall also be treated as new enterprise.
p. Expanding Enterprise is an existing firm with plans for new investments and
growth for its business ventures that are in the Investment Priority Areas (IPAs).
q. Assets shall refer to all kinds of properties, real or personal, including those
arising from loans but exclusive of the land on which the particular business
entity’s office plant and equipment are situated. (n)
r. Investment Promotion Center (IPC) shall refer to the lead office tasked to
assist the Board in the implementation of all activities concerning investment and
investment policies, and shall serve as the Secretariat to the MLIIB in all its
meetings.

SECTION 3. Any person or entity which meets the qualifications and requirements
set forth under Section 4 of this Ordinance and which will commence its business
operations after the approval of this Ordinance or on January 1, 2015 onwards or those that
are expanding their existing business operations may avail of the incentives and privileges
provided herein, as maybe determined from time to time by the Board.

SECTION 4. Subject to the provisions of Section 17 hereof, this Ordinance shall

apply to any person, partnership or corporation, association and cooperative, provided that
they meet the following qualifications:

a. Financially capable to undertake the establishment, expansion and/or

diversification of the project and must be qualified to do business under existing
national laws;

b. Must be duly registered with the appropriate government agencies, such

Department of Trade and Industry, the Securities and Exchange Commission, the
Cooperative Development Authority and other appropriate government agencies;

Page 2 of 11 Pages of Ordinance No. 2015 – __

 c. The new enterprise must have an initial capital investment of Php 5,000,000.00
Million but not more than Php50,000,000.00 or its dollar equivalent for a medium-
scale enterprise and more than Php50,000,000,00 for large-scale business projects
based on the total project cost as indicated in the investor’s project study submitted
to and approved by the Board. For existing enterprise, the following additional
requirements shall be observed: (1) the intended expansion or diversification of the
existing enterprise must engage in an economic activity identified as an investment
priority area by the Board (2) the same shall have an additional project cost in the
scale as provided hereto base on the investor’s project study, and (3) the expansion
or diversification shall include an environmental management plan. case of Filipino
investors or its dollar equivalent in cases of foreign investors. A corporation,
association, partnership and other juridical persons are considered foreign investors
when 60% of its equity is owned by foreign nationals;
d. The type of business or investment must be among the list of identified
Priority/Preferred Areas of Investment as set forth by the Board.

e. For foreign investors, the provision of Executive Order No. 226, otherwise
known as the Omnibus Investment Code of 1987 and Republic Act No 7042, as
amended, otherwise known as the Foreign Investment Act of 1991 shall prevail,
respectively.
SECTION 5. All applicants under this Ordinance must comply with the requirement of
all existing applicable laws.
SECTION 6. Any person, partnership, corporation, association whose application
has been accepted and granted Certificate of Registration/Exemption under the pertinent
provisions of this Ordinance must employ at least Sixty percent (60%) local employees as
certified by the employee’s Barangay Captain, with the exception of those who transferred
their operation to Lilo-an lock, stock and barrel. However, for labor-intensive establishments,
at least 90% of its total manpower requirements shall be filled-up by qualified residents of
the locality.
SECTION 7. For the purpose of giving effect to this Ordinance, a Municipality of Lilo-
an Investment and Incentive Board (MLIIB) is hereby created with the following
composition, powers and functions, and term of office:
a. The Municipality of Lilo-an Investment and Incentive Board (MLIIB) shall be
composed of the following:
Chairman Municipal Mayor
Vice Chairman Municipal Vice Mayor
Members:
a. Chair, SB Committee on Finance, Budget and Appropriation
b. Chair, SB Committee on Trade, Commerce and Industry
c. Chair, SB Committee on Ordinances and Legal Matters
d. Chair, SB Committee on Labor and Public Service
e. Chair, SB Committee on Barangay Affairs
f. Municipal Engineer
g. Municipal Treasurer
h. Municipal Assessor
i. Municipal Budget Officer
j. Municipal Planning and Development Officer
k. Municipal Environment and Natural Resources Officer
l. Two (2) representatives from the Business Sectors either from Lilo-
an Business Club or from any other accredited business
organization in the Municipality.
m. Chairperson, Municipal Tourism Council
n. Fernando Fajardo (Economist)
o. One (1) representative from any financing institution operating in
the municipality

Page 3 of 11 Pages of Ordinance No. 2015 – __

 p. One (1) representative from the duly accredited NGOs/POs

b. Powers and Functions of the Municipality of Lilo-an Investment and

Incentive Board (MLIIB):
1. To screen, evaluate, accept, approve, or reject applications for
investment incentives and privileges under this ordinance and issue
Certificate of Registrations/Exemptions;

2. The Chairman or any of the Members of the Board can call for a
meeting to formulate rules and guidelines to ensure compliance with the
provisions of this ordinance. The Board shall meet as often as necessary but
shall not be less than once a quarter, the presence of majority of the
membership of the board (which is 50% + 1) shall constitute quorum to
transact business;

3. All the applications submitted to the Municipality of Lilo-an

Investment and Incentive Board (MLIIB) shall be acted upon within ninety (90)
days upon receipt thereof. The Board shall notify the applicant of its decision
through registered mail;

4. The Board shall review the package of incentive and support

measure once in every two (2) years, and recommend for approval to the
Sangguniang Bayan the appropriate specific fiscal and non-fiscal incentives
that the local government shall grant to targeted investors and enterprises;

5. In order to give more effect to the Investment program under this

Ordinance, the Investment Board is hereby empowered to conduct Trade
Missions both local and foreign, for the purpose of inviting investors as well
as providing necessary information and dissemination drive to the parties
willing to avail of the Investment Incentives Program under this Ordinance;
Provided, however, that in the case of foreign trade mission, the approval of
the Sangguniang Bayan must be secured. Trade Mission involving local and
foreign international trade organizations as well as the trade missions
involving Board of Investors’ offices, foreign embassies and consulates in the
Philippines and abroad shall be headed by the Municipal Mayor or in his
absence, by any of the duly authorized member of the MLIIB; Provided, that,
in case of International Trade Organizations, there is a need for an
endorsement referral from the Bureau of International Trade Promotions, DTI;

6. The Local Investment Board is hereby empowered to identify,

acquire and develop Industrial Estates and Business Parks and other
preferred and priority investment areas in the Municipality in accordance with
its approved investment priorities;
7. Decide on matters regarding the interpretation and implementation
of this Ordinance;

8. Exercise all powers necessary or may be deemed necessary for the

attainment of the purpose of this Ordinance.
c. The Term of Office of the members of the Board who are elective municipal
officials shall be co-terminus with their respective term of office. The term of
office of the members of the board who are appointive officials shall be four
(4) years and may be re-appointed at the discretion of the Municipal Mayor.
Provided, that the term of office of the three (3) private representatives who
are recommended by the sectors and organizations they represent and
appointed by the Municipal Mayor, shall be co-terminus with the appointing
authority.

Page 4 of 11 Pages of Ordinance No. 2015 – __

 d. The membership of the Board maybe increased or decreased by the
Sangguniang Bayan upon the recommendation of the Board for the effective
implementation of this Code.

SECTION 8. An minimum annual budgetary appropriation of TWO HUNDRED FIFTY

THOUSAND PESOS (P250,000.00) shall be included in the annual or supplemental budget
of the Municipality for the purpose of office supplies and equipment, operational expenses
and for trade missions of the Municipality of Lilo-an Investment and Incentive Board (MLIIB);
SECTION 9. a. There shall be created a Municipality of Lilo-an Investment
Promotions Center with one Municipal Investment Promotions Officer who shall serve as
liaison and Secretariat of the Municipality of Lilo-an Investment and Incentive Board (MLIIB)
and to assist the Board in its functions.
b. The Municipality of Lilo-an Investment Promotions Center shall have the
following duties and responsibilities:
1. To accept, process and evaluate applications for registration incentive
and within a thirty (30) days from receipt of the application and submit
recommendations on the application to the Board for the latter’s
action;

2. To evaluate and ensure that the business establishment seeking

registration has submitted the complete requirements and has met or
complied with the initial capital requirement of at least. Fifty Million
Pesos (P50,000,000.00)) in cases of Filipino investors or its dollar
equivalent in cases of foreign investors;

3. To relay in writing the decision of the Board to the applicant;

4. To provide the necessary important support services to investors

which shall constitute their non-fiscal incentives, to wit:

i. Assistance in identifying business locations and factory sites;

ii. Assistance in securing Mayor’s Permit and paying necessary
regulatory fees and charges;
iii. Access to appropriate business information and liaison with
other offices of the Municipal Government;
iv. Facilitate service connections with local utilities;
v. Facilitate provision for security measures and access to police
department;
vi. Other services that may be authorized by the Board.

5. To provide access to the local labor pool such that the enterprises can
provide bonafide residents with employment;

6. To prepare the agenda for meetings of the Board and submit for timely
consideration and approval, the applications for registration and
incentives which have been filed with it;

7. To recommend to the Board any modifications or amendments to

existing local ordinances or procedures that will affect investment
promotion;

8. To prepare the annual report of the Board on the processed

applications for registrations which will be reviewed and approved first
by the Mayor prior to its submission to the Sangguniang Bayan;

9. To collect, collate and analyze pertinent data and information and

conduct studies concerning preferred or priority investment

Page 5 of 11 Pages of Ordinance No. 2015 – __

 areas/activities that have been or may be declared as such by the
Board;

10. To establish and maintain a data bank and library regarding

investments;

11. To undertake the production, publication and dissemination of

investment promotion materials and whenever needed, conduct
briefings for investors or other interested parties;

12. To establish and maintain networking relations with national offices

and agencies concerned with investment promotions and incentives;
and

13. To perform such other functions that are necessary and incidental for
the effective implementation of this code.

c. The Municipality of Lilo-an Investment Promotions Center shall upon

authority of the Board initiate investment promotion programs for the municipality.
SECTION 10. The Investment Program shall apply to new businesses which
establish and start its operations after the approval of this Ordinance or on January 1, 2015
onwards, and those existing enterprises planning to expand their investments shall enjoy
the privileges granted by this program for a period as maybe determined on the basis of the
amount of investments put up by the investors under the following brackets:

CAPITAL INVESTMENT RATE OF INCENTIVES

For Philippine Investors: Business Tax

P50,000,000.00 and above

75% - 1st Year
25% - 2nd Year

Foreign Investors:
Dollar Equivalent of P50,000,000.00 Business Tax

75% - 1st Year

25% - 2nd Year

SECTION 11. TAX HOLIDAY INCENTIVES. – All qualified and accepted applicants
to the Investment Incentive Program shall enjoy the Tax Exemption privilege for a period
stated in Section 10, hereof, and exempted from the payment of business taxes imposed by
the Municipality under existing tax or revenue ordinances in accordance with the provisions
of Section 9 hereof;
SECTION 12. - Existing businesses of whatever kind or nature that are retired for the
purpose of availing of this Investment Incentive Program shall not be allowed to apply under
this ordinance.
SECTION 13. COVERAGE. – (a) In the initial years of implementation, business
enterprises applicants having the following type of nature of business shall be given priority
under this Investment Incentive Program:

a) Labor Generating Enterprise;

b) Enterprises to be established in less developed areas of the
municipality as maybe determined by the Zoning and Land Use
Ordinance;
c) Manufacturing enterprises using raw materials available locally;
d) Manufacturing or Processing Plants;

Page 6 of 11 Pages of Ordinance No. 2015 – __

 e) Tourism Oriented Enterprises;
f) Pioneering Enterprises;
g) Water and Power Resources Development Enterprises.;
h) Business Process Outsourcing and Information Technology and
related enterprises.

(b) Additional economic activities may be included in the list of investment

priority areas upon approval by the Board and shall then be adopted for
implementation. The inclusion of investment priority areas should be based
on the following factors:

1. Long-run comparative advantage;

2. Economic soundness;
3. Extent of contribution of the activity to a specific development goal;
4. Market and technical consideration;
5. Value of social objectives;
6. Generation of high levels of employment;
7. High-degree of value-added features; and
8. No deleterious effect on the environment.

(c) The Board, however may remove an area or activity from the list at any
point, when any of the following conditions is present: (1) sufficient
investments in the areas or activity have been attained, (2) continued
extension of incentives or support for the specific investment area is no
longer to the interest of the Municipality of Lilo-an or may place the
government and the public in adverse position, (3) the investment area or
activity cannot attract investors within the reasonable time and cost and may
result in unfavorable business climate, and (4) lack of progress in the
implementation of environmental management plan.

SECTION 14. FISCAL AND NON-FISCAL INCENTIVES. - Subject to the provisions

of the Omnibus Investment Code of 1987 (Executive Order 226), the Foreign Investment
Act of 1991 (RA 7042) and other laws granting fiscal incentives including, but not limited to,
Executive Order No. 63, Republic Act No. 7160, Republic Act No. 7844, Republic Act No.
7718, Republic Act No. 7916 and Republic Act No. 8289, an enterprise registered under this
Investment Code shall enjoy the following local tax incentives:

A. FISCAL INCENTIVES

Qualified enterprises under this Code shall enjoy the following fiscal
incentives for a period of one year, subject to renewal as the
Municipality may deem necessary, but not to exceed five years from
the date of approval by the Board.

1. Full exemption from payment of mayor’s permit on business

included in Revenue Code of the Municipality.

2. Full exemption from the payment of basic real property tax

(municipal share only) on new improvements introduced provided
that in case of existing improvements, the exemption shall apply
only to the increase value in the assessment due to rehabilitation,
adaptation, expansion, or introduction of equipment/machineries.

3. Investors enjoying incentives under Omnibus Investment Code of

1987 shall be exempted from payment of the fees and taxes as
enumerated under 1 and 2 above, for a maximum period of four (4)
years for non-pioneer and five (5) years for pioneer industries.

Page 7 of 11 Pages of Ordinance No. 2015 – __

 B. NON-FISCAL INCENTIVES

1. Special access to IPC services such as:

 investment counseling
 business visit facilitation
 business information related to investments
 project profile preparation
 business partner identification and matching
 incentives availment
 access to financial source
 social services
 trouble shooting and follow-up

2. Assistance in the preparation of the project feasibility studies, if

needed.
3. Other incentives as approved by the Sangguniang Bayan upon
recommendation ofof the MLIIB, especially for firms that employ more
workers while increasing international competitveness.
SECTION 15. - REGISTRATION PROCEDURES AND APPROVAL OF
APPLICATION.

(a) Application for registration shall be filed with the IPC

together with the following:

1. Three (3) copies of accomplished application form

2. Three (3) copies of project study of proposed investment
3. Copy of Certificate of Registration from the

 Securities and Exchange Commission (for

partnership or corporation)
 Department of Trade and Industry (for single
proprietorship)
 Cooperative Development Authority (for
cooperatives)
4. Certified true copy of Articles of Incorporation and By-Laws
for Cooperatives and Corporations.
5. Copy of the latest audited financial statement (for enterprise
existing for more than one year)
6. Copy of the Board of Directors Resolution(for corporation
and cooperatives) authorizing the filing of application and its
authorized representatives.

(b) Upon the acceptance of any applicant to the Investment

Program, the applicant shall be required to pay the non-
refundable registration fee to the Municipal Treasurer in
accordance with the rate prescribed below, after which the
Board shall issue a Certificate of Registration along with the
Certificate of Exemptions to the business concerned as
applicant duly stating the incentives and privileges granted
under the provisions of the Ordinance.

(c) Within fifteen (15) days from receipt of the application, the
IPC shall notify the applicant of all pertinent requirements not
complied with. The applicant shall have ninety (90) days from
receipt of such notice to comply with the said requirements.
Failure to comply within the staid period shall be construed as
an abandonment of the application, unless a written request

Page 8 of 11 Pages of Ordinance No. 2015 – __

 shall be sent to the IPC. Only complete application shall be
officially accepted and registered in the Registration Book. Date
stamped on the application shall be considered as the date of
official acceptance of the application.

(d) Once an application is officially accepted, the project will be

evaluated by the IPC, which may conduct an ocular inspection
at the premises of the business if necessary. The evaluation of
the application shall be presented for the action of the Board
who shall act the same within 90 days from the date of
submission by the IPC. If the application is approved the IPC
shall notify the applicant and inform the Treasurer/s and the
Assessor/s of such approval for their guidance and appropriate
action. If the application is denied, the IPC shall inform the
applicant in writing. Provided that the applicant or business
enterprise adversely affected by any decision of the Board
relative to its denial of application and cancellation/revocation
of registration or the imposition of fines/penalties in accordance
with this Code may file a motion for reconsideration within
fifteen (15) days from receipt of the decision, otherwise the
decision shall become final and executory.

(e) Upon approval, an enterprise shall be issued a Certificate

of
Registration with the signature of the Chairman of the Board or
such other officer as the Board may designate for the purpose
as the need arises; and as such, legally entitles it to fully avail
of all fiscal and non-fiscal incentives provide for in this Code
during the next calendar year and within the period of
commercial operation. The Certificate shall state among others
the following:

(1) Name of the Registered Enterprise;

(2) The Investment Priority Area (IPA) in which the
registered enterprise will engage in;
(3) The incentives granted and period of its availment; and
(4) Such other terms and conditions to be observed by
virtue of its registration.

(f) There shall be no double availment of incentives/benefits

under
the different laws and/or programs.

SECTION 16. APPROPRIATIONS. – An initial fund for the operation of the

Investment Promotion Center shall be appropriated by the Municipality. In the subsequent
years, the Municipal Government shall appropriate annually based on the budget presented
by the IPC, subject to the approval of the Local Chief Executive, confirmation of the
Sangguniang Bayan and the usual government accounting and auditing rules and
regulations.

SECTION 17. IMPLEMENTING GUIDELINES. – The MLIIB shall make the

implementing rules and regulations of this Code within thirty (30) days from effectivity.

AMOUNT OF INVESTMENTS REGISTRATION FEE

For Philippine Investors:

Page 9 of 11 Pages of Ordinance No. 2015 – __

P50,000,000.00 and above Equivalent to 2% of 1% of the Amount of
Investment

For Foreign Investors:

Equivalent to 2% of 1% of the Amount of
Dollar Equivalent of P50,000,000.00 Investment

SECTION 17. EXCEPTION. - This investment Incentive Program shall not apply to
financing or banking institutions which are governed by the Central Banking Act and under
the supervision of the Central Bank of the Philippines.
SECTION 18. The incentives and privileges granted to the registered enterprises of
this Local Investment Incentives ordinance are non-transferable, except in the event of
death, permanent incapacity of a participating member, where the incentives and privileges
shall be transferred to their heirs of the decedent in accordance to the law on succession, if
the applicant is a natural person. Mergers, consolidations, buy-outs and the like of
corporations or partnerships shall be decided on a case-to-case basis by the Board
provided that when such movements are done to strengthen the corporation and increase
its capital investment, then such movement may be treated as an expanding enterprise.

SECTION 19. ANNUAL INSPECTION. - The Municipality of Lilo-an Investment and

Investment Board (MLIIB) shall conduct an annual inspection on the participating firms on
their progress either by itself or by requesting a local government agency to conduct the
same and said inspection shall be limited to the total gross sales/receipts; compliance of the
Minimum Wage Law; or to the provisions of this Ordinance and the privileges granted as
stated in the Certificate of Registration/Exemption.
SECTION 20. VISITORIAL POWER. - The Municipality of Lilo-an Investment and
Incentive Board (MLIIB), in addition to conducting annual inspection is also empowered and
authorized to conduct an ocular inspection of the premises and business activity of any
enterprise registered or applying for registration, provided that such inspection or
examination is done at a reasonable time of the day, during office hours, for verification or
ascertaining the enterprise’s strict compliance with the provision of this Ordinance or when
MCIB deems it necessary in or incidental to the effective exercise and performance of their
respective functions and powers.
SECTION 21 REPORTING. - At the end of each calendar year but not later than
April 30th, all registered enterprises to this program shall submit copies of duly audited
financial statements to the Local Investment Board, the Sangguniang Bayan, Municipal
Treasurer, and the Office of the Mayor for evaluation and record purposes.
SECTION 22. VIOLATIONS. – Any participating member who is found to have
violated any provisions of this Ordinance shall forfeit the incentives and privileges granted,
and shall be required to pay all taxes and fees due from the start of its business operation,
upon the recommendation of the Local Investment Board.
SECTION 23. PENALTY. - Any person who violates any provision of this Ordinance
shall be penalized with a fine of not less than One Thousand Pesos (P1,000.00) but not
more than Two Thousand Five Hundred Pesos (P2,500.00) or an imprisonment of not less
than one (1) month but not more than six (6) months, or both such fine and imprisonment at
the discretion of the court.
In case of violations committed by the partnership, corporation, association or
cooperative, the Manager or President or Chief Executive Officer, as the case maybe, shall
suffer the penalty provided herein.
Any violation of the provisions of this Ordinance committed by any of the registered
enterprise shall be a ground for the cancelation or revocation of the registration of the
enterprise and withdrawal of all incentives granted under this Ordinance by the Municipal
Government.

Page 10 of 11 Pages of Ordinance No. 2015 – __

 SECTION 24. REPEALING CLAUSE. - All ordinances, resolutions, orders, or parts
thereof, which conflicts with the provisions of this Ordinance, to the extent of such conflict,
are hereby deemed repealed.
SECTION 25. SEPARABILITY CLAUSE. If any section, paragraph, clause or
provision of this Ordinance is held invalid, the invalidity of such section, paragraph, clause
or provision shall not affect any of the other provisions of this Ordinance.
SECTION 24. EFFECTIVITY. – This ordinance shall take effect on January 01,
2015, following its publication in a newspaper of general circulation pursuant to the Local
Government Code of 1991 (R.A. 7160).
ENACTED: ________________.
oOo

CERTIFIED TO BE DULY ENACTED:

Presiding Officer
ATTESTED:

Secretary to the Sanggunian

APPROVED: ___________________

Municipal Mayor

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