Read the untranslated law here: http://www.asamblea.gob.sv/eparlamento/indice-legislativo/buscador-de-documentos-legislativos/reformase-la-ley-de-impuestos-municipales-del-municipio-de-chinameca-departamento-de-san-miguel/archivo_documento_legislativo
1. Decree No. 727 the Legislative Assembly of the Republic of EL SALVADOR, considering: I.-that by means of Legislative Decree N ° 266 dated 4 February of 2010, published in the official journal N ° 37, Tome N ° 386, of the 23rd of the same month and year, was issued law of the economic activity of the municipality of Chinameca municipal taxes , Department of San Miguel.
II.-as provided for in article 204 paragraph 6 of the Constitution and article 2 of the Act General tax Municipal, establishing databases or general principles so that municipalities exercising their law initiative, to develop and propose its municipal taxation Act to the Legislative Assembly.
III.-that the present version of the aforesaid law, does not establish an operative and a specific tax base in relation to economic activities by electric power generation; as it is the case of other municipalities that develop specific rules for such economic activities, which are uniform in all the municipalities that have taxable persons generators of electricity.
IV.-that is suitable to the interests of the municipality of Chinameca, San Miguel Department, reform the tax law in its article 14, in order to obtain a better from revenue from the application of this law, for the benefit of its citizens thus contributing to local development.
Therefore, use of the constitutional powers and at the initiative of the City Council of Chinameca, Department of San Miguel and the Deputy Edgar Escolán Batarse.
DECREES the following: reform the law on municipal taxes to the activity economic in the municipality of Chinameca, San Miguel Department, approved by Legislative Decree N ° 266 dated 4 February of 2010, published in the official journal N ° 37, took no. 386, of the 23rd of the same month and year.
Article 1.-reforming article 14, in the following manner: "article 14.-generating companies of electrical energy within the municipality, paid in taxes, a fixed fee of ten thousand dollars of the United States of America ($10,000.00), more twenty-five cents of the United States of America ($0.25) per megawatt hour produced, injected into the electrical system to which are incorporated" either transmission or distribution. For the verification of the megawatt/hour, to the municipality is provide through the electric power generating company a monthly report by the unit of transaction S. A. de C. V. known as UT 2.
In case there is no generation, electric power generating companies only pay to the municipality the monthly fixed fee of ten thousand dollars of the United States of America ($10,000.00), provided holding assets within the municipality.
Power generating companies that have facilities within the municipality of Chinameca, will pay municipal tax and from the entry into force of this article, the tax for electric power generation."
Article 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 tenth day of the month of July in the year two thousand fourteen.
OTHON SIGFRIDO REYES MORALES, PRESIDENT.
ENRIQUE ALBERTO LUIS VALDEZ SOTO, GUILLERMO ANTONIO GALLEGOS NAVARRETE, SENIOR VICE PRESIDENT. SECOND VICE PRESIDENT.
JOSE FRANCISCO MERINO LÓPEZ, LORRAINE GUADALUPE PENA MENDOZA, THIRD VICE PRESIDENT. FOURTH VICE PRESIDENT.
CARLOS ARMANDO REYES RAMOS, FIFTH VICE PRESIDENT.
WILLIAM FRANCISCO MATA BENNETT, MANUEL VICENTE MENJIVAR ESQUIVEL, FIRST SECRETARY. SECOND SECRETARY.
SANDRA MARLENE SALGADO GARCÍA, JOSÉ RAFAEL MACHUCA ZELAYA, THIRD SECRETARY. FOURTH SECRETARY.
IRMA PALACIOS LOURDES VASQUEZ, ERNESTO ANTONIO ANGLE MILE, FIFTH SECRETARY. SIXTH SECRETARY.
FRANCISCO JOSE ZABLAH SAFIE, JOSE SERAFIN RODRIGUEZ ORANTES, SEVENTH SECRETARY. EIGHTH SECRETARY.
3. presidential House: San Salvador, to the twenty-second day of July in the year two thousand fourteen.
PUBLISHED, Salvador Sanchez Ceren, President of the Republic.
Ramon Aristides Valencia Arana, Minister of the Interior and Territorial Development.
D. OR. No. 138 volume no. 404 date: July 25, 2014 JQ/geg 01-09-2014 legislative index
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