MR. ROMANICO B.

OCAMPO
City Treauser
Danao City

Dear Sir:

Good day!

We are third year Bachelor of Laws students from the University of San Carlos currently taking up
Taxation II this semester School Year 2018-2019. As part of our requirements in the course, we are
tasked to make a position paper regarding the recent proposal of the Cebu City Council to amend the
business tax within the City, increasing it to a flat rate of 1.5%

As one of the booming and thriving Cities in Cebu Province, we would like to know you current business
tax rate as we make a comparative anaylsis vis a vis with the other Cities within Cebu Province.

In line with this, may we secure a copy of your current business tax ordinance. Rest assured that this
document is purely for research/academic purposes and nothing more.

Thank you.

JOSEPH THADDEUS DURANO

Team Leader