Regulation On Business or Trade Activities
Section 12 A.01. Regulated Acts. No person shall operate or engage in any kind of business or trade activities within the jurisdiction of this city without first securing a permit from the Office of the City Mayor and paying the corresponding permit fee imposed under existing tax ordinance of the city including, but not limited to, the following:
- Printing and publication, except the printing and publishing of books or other reading materials prescribed by the Department of Education as school texts or references;
- Proprietors, lessees or operators of theaters, cinemas, concert halls, circuses, boxing stadia and other places of amusement;
- Manufactures, assembler, repackers, processors, brewers, distillers, rectifiers and compounders of liquors , distilled spirits and wines or manufacures of any article of commerce of whatever kind or nature;
- Wholesalers, distrubutors or dealers in any article of commerce of whatever kind or nature;
- Manufactures, millers, producers or retailers of essential commodoties;
- Retailers of other commodoties not classified as “essential commodoties”, excluding retail dealers in liqours or wines and cigars or cigarettes;
- Bank and other financial institutions;
- Restaurants, cafés, cafeterias, cariderias, eateries, food caterers, ice cream and refreshment parlors, and soda fountain bars;
- Commision agents;
- Lessors, dealers, brokers of real state;
- Travel agencies and travel agents;
- Boarding houses, pension houses, motel, apartments, apartelles, and condiminiums;
- Subdivison owner, private cemeteries and memorial parks;
- Privated-owned markets;
- Hospitals, medical clinics, dental clinics, optical clinics, therapeutic clinics, medical laboratories, dental laboratories;
- Cockpit Operators;
- Operators of computer services establishments;
- Operator of cable network system;
- General consultancy services;
- All other similar activities consisting essentially of the sales of services for a fee; or
Section 12 C.01. Procedures and Documents Required in Applying for a Mayor’s Permit. When applying for a Mayor’s permit, the following procedures shall be followed:
- A written application for a permit to operate or engage in a business shall be filed with the Office of the city Mayor, in four copies. The application form shall set forth the name and address of the applicant, the description of business or undertaking to be conducted, the place where the business shall be conducted and such other pertinent information as may be required.
- The written application for a permit to operate shall be accompanied by the following documents: For a newly-started business
- Location sketch of the new business
- Paid-up capital of the business as shown in the Articles of Incorporation/Partnership, if a corporation or partnership, or a sworn statement of the capital invested by the owner or operator, if a sole proprietorship
- A certificate attesting to the tax exemption, if the business is tax exempt
- Certification from the office in charge of zoning that location of the new business is in accordance with zoning regulations
- Tax clearance showing that the operator has paid all tax obligations in the city
- Barangay clearance
- Three (3) passport size pictures of the owner or operator or in cases of partnership or corpration, the picture of the senior or managing partners and that of the President or General Manager
- Health certificate for all food handlers and those required under this Code
- Previous year’s Mayor’s permit
- Three (3) copies of the anual or quarterly tax payments
- Three (3) copies of all reciepts showing payment of all regulatory fees
- Certificate of tax exemption from local taxes or fees, if exempt
- Upon submission of the application, the proper authorities shall verify if the requirements regarding the operation of the business or activity are complied with such as sanitary requirements, installation of power and light requirements and other saftey requirements. The permit to operate shall be issued only upon such compliance and after the applicant shall have paid to the City Treasurer the corresponding business tax and fees as required under existing tax ordinance of this city;
Any false statement deliberately made by the applicant shall constitute sufficient ground for denying or revoking the permit issued by the City Mayor and the applicant or licensee may, further, be prosecuted in accordance with the penalties provided in this Code.
Section 12 C.02. Issuance of Permit. Upon approval of the application for a Mayor’s permit, two copies of the application duly signed by the City Mayor shall be returned to the applicant. One copy shall be presented to the Office of the City Treasurer as basis for the collection of the Mayor’s permit fee and the corresponding business tax.
The Mayor’s permit shall be issued by the City Mayor or his duly authorized representative upon presentation of the receipts for the payment of the required permit fee and the business tax and upon compliance of such other requirements for its issuance.
Every permit issued by the City Mayor shall show the name and residence of the applicant; his nationality and civil status; nature of the organization; location of business; date of issue and expiration of the permit; and such other information as may be necessary.
Section 12 C.03. Replacement of Mayor’s Permit. In the event of loss or spoilage of the Mayor’s Permit, a fine of P200.00 shall be charged for its replacement plus the submission of a written request for replacement and a duly notarized affidavit certifying the loss or spoilage.
Lost or destroyed Mayor’s Permit not duly reported or applied for replacement until inspected shall be considered as "Operating Without Permit" and, therefore, the equivalent penal provision under Section 12C.11 of this Article shall apply.
Section 12C.04. Seprate Permit for Separate Business. There shall be a separate permit for every separate or distinct establishment or place where the business or trade activity is conducted. One line of business or activity does not become exempt from securing a Mayor’s permit by being conducted with some other business for which a permit has been granted or issued.
If a person desires to engage in moer than one kind of business, he shall pay the permit fee and business tax imposed on each business or trade regardless of whether or not he conducts or operates all such business or trade in one establishment.
Section 12C.05. Denial of Application for Permit. A mayor’s permit shall be refused to any applicant on the following grounds:
- The buisness establishment or undertaking does not conform with the Zoning regulations, safety or health regulations and other requirements of this city;
- The applicant is disqualified under any provision of law or ordinance to establish or operate the business applied for;
- The applicant previously violated any ordinance or regulation governing permits granted; or
- The applicant has an unsettled tax obligation, debt or other liability to the city government
Likewise, a Mayor’s permit shall be denied to any person or applicant for a business who declares an amount of gross sales or receipts that are manifestly below industry standards or the Presumptive Income Level of gross sales or receipts as established in the city for the same or a closely similar type of activity or business.
Section 12 C.06. Duration and Renewal of Permit. The Mayor’s permit shall be granted for a period of not more than one (1) year and shall expire on the thirty-first (31st) of December following the date of its issuarance unless revoked or surrender earlier. Every permit shall cease to be in force upon revocation or surrender thereof. The permit shall be renewed within the first twenty (20) days of January and shall have continuing validity upon renewal thereof and payment of the corresponding fee.
Section 12 C.07. Revocation of Permit. The City Mayor, after an invevstigation, may revoke, the Mayor’s Permit that was issued when a person doing business under the provision of this Code violates any provision of this Article; refuses to pay the tax, fee, indebtedness or liability to this city abuses his privilege to do business to the injury of public moral or peace; or wehn a palce of such business establishment is being conducted in a disorderly conduct, criminals or women of ill repute. Such revocation shall operate to forfeit all sums which may have been paid in respect of said privilage, in addition to the fine and the imprisoement othat may be imposed by the Court for the violation of any provision of this code or ordinance governing the establishement and maintenance of business and to prohibit the exercise thereof by the person whose privilage is revoked, until restored by the Sangguniang Panglungsod of this City.
Section 12 C.08. Posting of Business Permit. Every permitee shall keep his business permit conspicuously posted in plain view at all times in his place of business or office, or if he has no place of business or office, he shall keep the permit in his person. The permit shall be immediately produced upon demand by the City Mayor, the City Treasurer or any of their duly authorized representatives.
Section 12 C.09. Abandonment or Closure of Business. When a business or occupation is abandoned or closed, the person conducting the same shall submit to the City Treasurer, within twenty (20) days from the date such abandonment or closure, a sworm statement to that effect, stating therein the date of abandonment or closure and the corresponding texes due to that must be liquidated, otherwise said business shall corresponding quarters shall be settled first before a business is deemed officially closed or abandoned. Taxes which have already been paid for the whole current year shall not be refunded.
Section 12 C.10. Death of License Permitee. When an individual paying a Mayor’s permit fee dies and the same time the business is continued by his heirs or persons interested in his estate, no additional payment shall be required on the residue of the terms for which the tax or fee was paid.
Section 12 C.11. Penalty. Any violator of any of the provisions of this Chapter shall be penalized by a fine of five hundred pesos (P500.00) but not exceeding five thousand pesos (P5,000.00) or imprisonment of one (1) month but not more than six (6) months, or both, in the discretion of the Court.