October 7, 2022

Councilor Levy Lloyd Orcales and Vice Mayor Faustino Olowan have proposed an amendatory ordinance seeking to increase the overprice on movie admission tickets set aside for charitable institutions, organizations, and/or activities in the city.
An overprice is an additional amount levied or imposed on certain economic or business transactions by the local government to generate funds for social services.
The proposed ordinance will further amend Ordinance 118 s. 1950 as amended by Ordinance 7 s. 1985, Ordinance 32 s. 1987, Ordinance 34 s. 1987, Ordinance 40 s. 1987, Ordinance 48 s. 1987, Ordinance 89 s. 1988, and Ordinance 40 s. 1996.
According to the proposal, adjustments need to be taken to ensure that the intent of the original ordinance will be truly realized considering the inflation and other socio-economic changes that have transpired throughout the years.
Orcales, principal author, said that the original ordinance, Ordinance 7 s. 1985 is outdated; thus the need to further amend it.  
In the proposed ordinance, the overprice on each movie admission ticket shall be raised from 25 centavos to 50 centavos and shall be paid by the concerned proprietor, lessee, or operator to the city treasurer not later than the fifth day of the month after each quarter. The amount shall be determined on the basis of a true and complete return of gross receipts derived during the preceding quarter filed for the purposes of the amusement tax imposed under the provisions of Tax Ordinance.
If the amount collected is not paid within the prescribed period, the proprietor, lessee, or operator shall pay a surcharge equivalent to 25 percent of the amount due. If the same remains unpaid after 15 days, a penalty shall be imposed. 
The proposed ordinance shall also amend the distribution of proceeds of the overprice.
The share allocation of the Philippine Red Cross Baguio Chapter shall be cut down from 30 percent to 20 percent while the share allocation of the Sangguniang Kabataan Federation Baguio (Local Council for the protection of Children) shall increase from five percent to 10 percent. 
The Chapter or Local Youth Development Office, Office of the Senior Citizens Affairs, and Bahay Pag-asa of the City Social Welfare Development Office shall be included as recipients of proceeds with a share allocation of 10 percent.
The Persons with Disabilities Affairs Office shall likewise be included as a recipient with a share allocation of five percent.
The share allocation of Boy Scouts of the Philippines Baguio Council and Girl Scouts of the Philippines shall remain at 10 percent, while the share allocation of the Philippine Mental Health Association, and police fund shall remain at five percent.
To ensure the transparent and efficient use of the proceeds, a reportorial requirement shall be prepared and submitted by the charitable institutions and welfare organizations to the City Accounting Office every quarter.
The proposed ordinance was referred to the committee on appropriations and finance for review. – Jordan G. Habbiling