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Implementation of a Scheme to Collect Payment of Necessary Business Permit Fees for Short-term Seasonal Business

Davao City Ordinance No. 025-04 • Local Tax Ordinances • Davao City • Oct 15, 2004

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October 15, 2004 DAVAO CITY ORDINANCE NO. 025-04 AN ORDINANCE AUTHORIZING THE CITY MAYOR'S OFFICE TO IMPLEMENT A SCHEME TO COLLECT PAYMENT OF NECESSARY BUSINESS PERMIT FEES FOR SHORT-TERM OR SEASONAL BUSINESSES PRIOR TO INSPECTION, OTHERWISE KNOWN AS "PAY-NOW INSPECT LATER" POLICY SUBJECT TO EXISTING RULES AND REGULATIONS Be it ordained by the Sangguniang Panlungsod of Davao City in session assembled that: SECTION 1. Title . This Ordinance shall be known as "AN ORDINANCE AUTHORIZING THE CITY MAYOR'S OFFICE TO IMPLEMENT A SCHEME TO COLLECT PAYMENT OF NECESSARY BUSINESS PERMIT FEES FOR SHORT-TERM SEASONAL BUSINESSES PRIOR TO INSPECTION, OTHERWISE KNOWN AS PAY NOW INSPECT-LATER" POLICY SUBJECT TO EXISTING RULES AND REGULATIONS. SECTION 2. Declaration of Policy . It is hereby declared as a policy of the City Government to rationalize its bureaucracy specially in the granting of permits to business investors and entrepreneurs in order to boost economic growth and provide jobs to its constitutes; SECTION 3. Purpose/Objective . This Ordinance shall have the following purposes and objectives, to wit: a. To promote registration of more businesses with the end view of getting more taxes; b. To provide a fast, efficient and easy collection of business permit fees; c. To avoid loss of revenues due to non-payment of seasonal businesses of their business permit fees; SECTION 4. Definition of Terms . The following terms are further defined to elaborate the fundamental nature of this Ordinance, to wit: a. Short-Term or Seasonal Businesses-refer to a type of business that operates occasionally or not continually for the whole year; SECTION 5. Registration Campaign for Payment of Businesses Permit . 5.a. FOR SHORT-TERM AND SEASONAL BUSINESSES There shall be a registration campaign for payment of Business Permit fees by all short term and seasonal businesses; 5.b. IMMEDIATE PAYMENT PRIOR TO INSPECTION Even prior to the regular inspection, the City Treasurer shall receive payment of a Business Permit Fee from taxpayers with the condition that within one (1) week, thereafter, a site inspection shall be conducted by the City to determine the correctness and veracity of the declarations made by the applicant. The payment shall be immediately issued a receipt and shall form part of the regular income of the City. 5.c. INSPECTION; VIOLATIONS IF COMMITTED The conduct of inspection shall immediately proceed one (1) week after the date of payment by the concerned offices in order to determine the correctness of the taxpayer's declaration. If found to be correct, the Certificate of Registration or Business Permit shall now be issued to show proof that the said establishment has fully complied with the requirements. If however, a violation(s) is found to have been committed or a deficiency discovered, the applicant shall be given seven (7) days to correct or rectify such violation/deficiency, otherwise his/her establishment shall be ordered closed by the City Mayor's Office and his/her Business Permit payment shall be forfeited in favor of the City Government; 5.d. APPEAL The closure order issued by the City Mayor or his duly authorized representative may be appealed by the establishment owner/proprietor aggrieved of such order, the same to be filed within ten (10) days from the date of issuance. The owner/proprietor shall state the reason (s) why he/she should be allowed to operate his/her establishment. Such closure order shall become final and executory if within ten (10) days from issuance no appeal is filed by applicant. 5.e. ORDER DECISION If for good reason and within the time to file the appeal, the City Mayor or his duly authorized representative will reconsider its decision, the said closure order must be lifted immediately, otherwise, said closure order stays. SECTION 6. Separability Clause . Any provision of this Ordinances that shall later on be rendered null and void by a competent court shall not affect the remaining provisions of this Ordinance that are valid and constitutional; SECTION 7. Repealing Clause . Any provision of existing Ordinances inconsistent with the provisions of this Ordinance is hereby repealed accordingly. EACIaT SECTION 8. Effectivity . This Ordinance shall take effect immediately after its publication as required by the provisions of R.A. 7160, otherwise known as the Local Government Code of 1991; ENACTED, September 21, 2004 by a majority vote of all the Members of the Sangguniang Panlungsod. CERTIFIED CORRECT: (SGD.) LOLITA C. GARCIA Secretary to the Sangguniang Panlungsod (City Government Department Head II) ATTESTED: EMMANUEL D. GALICIA, SR. President Pro-Tempore Acting Presiding Officer APPROVED: RODRIGO R. DUTERTE City Mayor (SGD.) LUIS C. BONGUYAN Acting City Mayor ATTESTED: (SGD.) WENDEL E. AVISADO City Administrator

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