Imposing Fixed Tax on Booth or Stall Conducting Business Undertaking Whether Seasonal or Temporary in Nature

April 11, 2000 MANDALUYONG ORDINANCE NO. 227-00 AN ORDINANCE IMPOSING FIXED TAX ON BOOTH OR STALL CONDUCTING BUSINESS UNDERTAKING WHETHER TEMPORARY OR SEASONAL IN NATURE WITHIN THE CITY OF MANDALUYONG BE IT ORDAINED by the Sangguniang Panlungsod of Mandaluyong, in session assembled, that: SECTION 1. Title of Ordinance . This Ordinance shall be known as "AN ORDINANCE IMPOSING FIXED TAX ON BOOTH OR STALL RENDERING BUSINESS UNDERTAKING CONDUCTED IN VIEW OF A SEASON OR CELEBRATION WHETHER TEMPORARY OR SEASONAL IN NATURE". SECTION 2. Definition of Terms . For purposes of this Ordinance the following terms shall mean: a. Temporary must not exceed three (3) months b. Seasonal must not exceed the duration of special event or festivity but not to exceed three (3) months SECTION 3. Imposition of Tax . a. The rate of fixed tax shall be per booth or stall including exposition booths having an area of six (6) square meters and below, P500.00. In excess of this, there should be an additional P100.00/square meter or a fraction thereof for such duration of a season, celebration, or a particular event, where booths or stalls are allowed for selling of various commodities or other business activities offering services for a fee. IEDaAc Exempted from this are booths/stalls whose activity is purely to disseminate public information in any new inventions/innovations, booths/stalls in medical conferences/conventions and other NGO gatherings. b. The fixed tax rate shall be scheduled as follows: a. not more than one (1) month P500.00 b. more than one (1) month but not P750.00 exceeding two (2) months c. more than two (2) months but not P1,000.00 more than three (3) months d. Should the business undertaking exceed three (3) months, the booth or stall holders are required to secure a regular business permit from the Business Permit and License Office. SECTION 4. Accountability . a. LESSOR must inform the Business Permit and License Office through a written communication regarding a scheduled temporary or seasonal business undertaking in their area and advise the organizer not to allow any booth or stall holder to operate or engage in any business activity without first securing the required Mayor's Permit. b. ORGANIZER It is the responsibility of the organizer to secure the said permit from the Business Permit and License Office in behalf of every booth or stall holder. c. BOOTH OR STALL HOLDER must have the required Mayor's permit before operating or engaging in any business activity and the said permit shall be permanently and conspicuously displayed within the booth or stall concerned that is visible to public view. SECTION 5. Penalty . A fine of Two Thousand (P2,000.00) Pesos or imprisonment of one (1) month or both at the discretion of the court to LESSOR, ORGANIZER, BOOTH OR STALL HOLDER who violate any provision of this Ordinance. SECTION 6. Effectivity . This Ordinance shall take effect upon approval and publication for general information of the public. ENACTED on this 11th day of April 2000 in the City of Mandaluyong. cDSaEH I HEREBY CERTIFY THAT THE FOREGOING ORDINANCE WAS ADOPTED AND APPROVED BY THE SANGGUNIANG PANLUNGSOD OR MANDALUYONG IN REGULAR SESSION HELD ON THE DATE AND PLACE FIRST ABOVE GIVEN. (SGD.) JIMMY D. LACEBAL Sanggunian Secretary ATTESTED: APPROVED: (SGD.) JESUS C. CRUZ (SGD.) BENJAMIN C. ABALOS, JR. City Vice Mayor & Presiding Officer City Mayor