Read the untranslated law here: http://www.asamblea.gob.sv/eparlamento/indice-legislativo/buscador-de-documentos-legislativos/reformase-la-ley-de-impuestos-a-la-actividad-economica-del-municipio-de-mercedes-umana-departamento-de-usulutan/archivo_documento_legislativo
DECREE No. 797 THE LEGISLATURE OF THE REPUBLIC OF EL SALVADOR, CONSIDERING
I.- by Legislative Decree No. 164 dated 22 October 2009, published in the Official Gazette No. 223, Volume No. 385, November 27 the same year, the Law on Economic Activity Tax to the Municipality of Mercedes Umana, Usulutan Department was issued.
II.- That the provisions of Art. 204 paragraph 6 of the Constitution of the Republic and Art. 2 of the General Tax Law Municipal, bases established general principles for municipalities to exercise their initiative Law , to develop and propose the Municipal Tax Act to the Legislature.
III.- That the current wording of the aforementioned law, not a taxable event and a specific tax base in relation to economic activities for electric power generation is established; as in the case of other municipalities that develop specific rules to these economic activities, which are uniform in all municipalities with taxpayers power generators.
IV.- That is convenient to the interests of the Municipality of Mercedes Umana, Usulutan Department, reform the Tax Act in order to get a better revenue from the application of that law for the benefit of its citizens and contributing local development.
exercising the constitutional powers and initiative of the City Council of Mercedes Umana, Usulutan Department.
I DECREES the following:
Reform Tax Law Economic Activity of the Municipality of Mercedes Umana, Usulutan Department, approved by Legislative Decree No. 164 dated 22 October 2009, published in the Official Gazette No. 223, Volume No. 385, November 27 the same year.
Art. 1.- following should be incorporated an Art 12-A, as follows:.
"Art. 12-A.- The electricity generating companies within the Municipality, will pay in taxes, a fixed fee of ten thousand dollars of the United States of America ($ 10,000.00), plus twenty-five cents of the United States of America ($ 0.25) per megawatt hour produced injected into the electrical system to which they are incorporated, either transmission or distribution. For verification megawatt / hour, the municipality will be provided by the electricity generating company a monthly report Unit Transactions SA de CV known
2 as UT.
In the absence of generation, generating electricity companies only pay the municipality the fixed monthly fee of ten thousand dollars of the United States of America ($ 10,000.00), provided they have assets within the municipality.
The power generating companies that have facilities within the municipality of Mercedes Umaña, pay in respect of council tax and from the effective date of this Article, the tax on electric power generation. "
Art. 2. This Decree shall enter into force eight days after its publication in the Official Journal.
GIVEN IN THE BLUE ROOM OF THE LEGISLATIVE PALACE: San Salvador, on the eleventh day of September of the year two thousand and fourteen.
OTHON Sigfrido Reyes Morales, president.
LUIS VALDEZ ENRIQUE ALBERTO SOTO, GUILLERMO ANTONIO NAVARRETE GALLEGOS, FIRST VICE. SECOND VICE PRESIDENT.
MERINO JOSE FRANCISCO LOPEZ, MENDOZA PEÑA LORENA GUADALUPE, THIRD VICE. FOURTH VICE.
CARLOS ARMANDO REYES RAMOS, FIFTH VICE.
GUILLERMO FRANCISCO MATA BENNETT, MENJIVAR VICENTE MANUEL ESQUIVEL, first secretary. Second Secretary.
SALGADO SANDRA MARLENE GARCIA, JOSE RAFAEL MACHUCA Zelaya, Third Secretary. Fourth secretary.
IRMA VASQUEZ PALACIOS LOURDES, ERNESTO ANTONIO ANGULO MILE, QUINTA Secretariat. SIXTH SECRETARY. JOSE FRANCISCO
ZABLAH SAFIE, ORANTES SERAFIN JOSE RODRIGUEZ, seventh Secretary. EIGHTH SECRETARY.
3: San Salvador, on the sixth day of October in the year two thousand and fourteen.
Salvador Sanchez Ceren, President of the Republic.
Ramon Aristides Valencia Arana, Minister of Interior and Territorial Development.
OJ No.185 Tomo No. 405 Date: October 7, 2014
SV / geg 06/11/2014
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