Cochabamba. Tax On Beverages And Cigarettes — L. No. 279 Of 6 Nov. 1950.-Raises The Tax On Bottle Of Chicha To Bs. 2.- And Creates A Surcharge On Beer And Cigarettes. Distribution Of The

Original Language Title: COCHABAMBA. IMPUESTO SOBRE BEBIDAS Y CIGARRILLOS.— L. Nº 279 DE 6 NOV. 1950.— ELEVA EL IMPUESTO SOBRE BOTELLA DE CHICHA A BS. 2.— Y CREA UN RECARGO SOBRE CERVEZA Y CIGARRILLOS. DISTRIBUCIÓN DEL

Read the untranslated law here: http://www.gacetaoficialdebolivia.gob.bo/index.php/normas/verGratis_gob2/52076

LAW NÂ ° 279 MAMERTO URRIOLAGOITIA H. President constitutional DE LA Repašblica as: the Honorable National Congress has sanctioned the following law: the National Congress DECREES: 1a ° â € Arta-culo "Pa amending the first paragraph of the Arta-culo first of the law of 17 November 1947, raising existing tax chicha of Bs. 1.a€" per bottle of 0.66 liters to Bs. 2.a€ "!" , starting from the 1a ° of January of 1951, include © staying in this imposed the surcharges University.
Arta-culo 2a ° a€ "the product of the surcharge of Bs. 1.a€" by bottle of chicha created by the Arta-culo previous, is distribute in the form following: the twenty-five percent (25%) of the total and the fifty and five percent (55%) of the fee corresponding to the province of the fencing for be used directly or for meet them services of the Empra © stito or Empra © stitos to is refers this law! , bound for contractions and stations facilities electrical in the Department of Cochabamba.
He fifty and five percent (55%) to be invested directly or serve it repayment e interests of the Empra © stito or Empra © stitos to place is for the construction of roads paved or of roads that link the capital of Cochabamba with them of them provinces of the Department, or that attach with others valid-as of communication interdepartmental.
55% of the yield corresponding to the province of Quillacollo is assigned with preference to reinforce the resources created for the restoration of the tramway-a Cochabamba-Quillacollo - Vinto.
Ten percent (10%) for the University of Cochabamba, such as special subsidy for the Organization and maintenance of new faculties of engineering-a, architecture and Industrial Qua-mica.
The two and a half per cent (2½ %) for general expenses and social charity, serving the prefectural administration.
The four and a half per cent (4½ %) for the sewage and Pavimentacia³n in the capitals of provinces and sections.
Three percent (3%) for the acquisition of Rails bound for the stretch Vila railway Vila-Aiquile Santa Cruz.
Arta-culo 3a ° a€ "cancelled that are them Empra © stitos contracted by virtue of the law of 6 of January of 1945, is applied (n to the same object that is has in the subsection to) (of the Arta-culo second of the present law, them yields to is refer the subsection to) of the Arta-culo 2a ° of the law of 17 of November of 1947.!"
Arta-culo 4Â ° â €"destined for the same works of buildings and installations of electrical plants and paved roads, creates tax surcharges on the following loads: 0.50 bolivianos per unit of 0.66 liter of beer, consumed in the Department of Cochabamba."
20% on the price of cigarettes and cigars of dispensing in the Department of Cochabamba.
These yields is distribute n fifty per cent (50%) (between electrical constructions and road works referred to in subparagraphs (a) and b) of the second Arta-culo of the present law.!
Arta-culo 5Â ° â €"are authorized to the Prefecture of Cochabamba to recruit one or more Empra © stitos in the Central Bank or other institutions of credit, for the purposes proposed this law, committing to your warranty- and services all established incomes." If the Central Bank provides credits, it is authorized to effect, apart from the legal the-limit loans tax granted by this Institute.
Arta-culo 6a ° a€ "the amount of the Empra © stito or Empra © stitos funded, is distributed to each province in the part Ala-cuota that you corresponds of its performance, so is applied to the work road of the district respective.!"
Arta-culo 7a ° â €"the Alcalda-as the Capital City and provinces of Cochabamba cooperate n, and Supervigilara n constructions relating to their districts.!!" The Comptroller-to departmental bring accounts separate of each work, although his administration this © centralized, being of his special function and responsibility the correct destination and employment of them yields perceived.!
Arta-culo 8a ° a€ "whenever the Prefecture dà © by finished them constructions and facilities of plants Ela © ctricas projected, will be n transferred for its administration to the Council Municipal of Cochabamba, without any compensation.!" The Council Armonizara the needs and urban and industrial interests of the capital, in order of services Ela electrical, with the of the capitals of provinces who could benefit, in terms economic, with energy-a of the same stations providing.
Arta-culo 9Â ° â €"modifies subsection g) of Arta-culo 2a ° of the law of 17 November 1947, apply moving the two per cent (2%) referred to in this paragraph. to the acquisition of Rails exclusively for the stretch Vila railway Vila-Aiquile Santa Cruz!"
Arta-culo 10a ° à €"(the subsection c) of the Arta-culo 2a ° of the law of 17 of November of 1947, is clarifies in sense of be a resource ordinary for purposes of Administration prefectural."
Arta-culo 11a ° â €"confirms the validity of all the provisions of earlier laws that do not contravene the terms of the present."
Commune-contact to the Executive for constitutional purposes.
Session of the H. Congress Hall.
Peace, on November 6, 1950.
(Fdo). John Ml. Balcazar.a€ ' (Fdo). " L Lance Solares.a€ ' (Fdo). " C. Lopez, Senator Secretario.a€ ' (Fdo). " P. Saucedo Barbery, Senator Secretario.a€ ' (Fdo). " Julio Crespo, Deputy Secretario.a€ ' (Fdo). " Alberto Brito M., Deputy Secretario.a€ "therefore: it enacted so that is has and meets as law of the Repa ° Republic."
Government Palace in the city of La Paz, to the six days-as of the month of November of one thousand nine hundred and fifty years.
(Fdo). MAMERTO Urriolagoitia.a€ ' (Fdo). " "July Alvarado.a€"