Ordinance Providing for Full Business Permit and Business Tax Exemption for Sari-Sari Stores and Carinderia in Marikina City for the Tax Year 2018

December 13, 2017 MARIKINA CITY ORDINANCE NO. 092-17 ORDINANCE PROVIDING FOR FULL BUSINESS PERMIT AND BUSINESS TAX EXEMPTION FOR SARI-SARI STORES AND CARINDERIA IN MARIKINA CITY FOR THE TAX YEAR 2018 Introduced by: Councilor Serafin Y. Bernardino Councilor Joseph B. Banzon Co-sponsored by: Councilor Leanor F. Carlos Councilor Paul B. Dayao Councilor Mario M. De Leon Councilor Donn Carlo B. Favis Councilor Ruben R. Reyes Councilor Thaddeus Antonio M. Santos, Jr. Councilor Manuel E. Sarmiento Councilor Rizaldy C. Josef WHEREAS , on October 14, 2016, the City Council enacted and the Office of the Mayor approved into effectivity Ordinance 63, Series of 2016, the ordinance providing for full business permit and business tax exemption for sari-sari stores and carinderia in Marikina City; WHEREAS , the ordinance was passed and carried out as a form of reprieve for our constituents whose meager means of livelihood are barely enough to meet the basic needs of their families; WHEREAS , the relief granted to owners of sari-sari stores and carinderias proved to be a crucial respite for the informal sectors of the city's economy and a similar provision for the following tax year will be an integral continuing support for their survival and development; WHEREAS , Section 7 of Republic Act 9178 encourages Local Government Units "either to reduce the amount of local taxes, fees and charges imposed or to exempt the Barangay Micro Business Enterprises from local taxes, fees and charges." NOW THEREFORE, BE IT ORDAINED AS IT IS HEREBY ORDAINED BY THE SANGGUNIANG PANGLUNGSOD NG MARIKINA in session duly assembled that: SECTION 1. Grant of Relief from the Payment of Business Tax, Business Permit and Other Local Regulatory Fees and Charges . The City Government of Marikina hereby grants one hundred percent (100%) relief on tax, business permit fees and other local regulatory fees and charges to "sari-sari" stores and "carinderia owners." SECTION 2. Coverage . The 100% relief on business tax, business permit and other local regulatory fees and charges shall cover: (a) Sari-sari stores; and (b) Carinderia/eateries with start-up capital of not more than Ten Thousand Pesos (Php10,000.00) or an annual gross receipt of not more than One Hundred Eighty Thousand Pesos (Php180,000.00). SECTION 3. Exclusion . Excluded from the exemption in business tax, business permit and regulatory fees are the following: Sari-sari stores selling cigarette, or liquor or both, regardless of start-up capital Carinderias/Eateries selling cigarettes, or liquor or both, regardless of start-up capital Sari-Sari Stores, Carinderia/Eateries with start-up capital of more than Ten Thousand Pesos (Php10,000.00). SECTION 4. Exemption Period . The business tax, business permit and local regulatory fees and charges shall begin January 1, 2018 to December 31, 2018. All exempted "sari-sari" stores and "carinderias" will be issued the necessary certificate of exemption by the Business Permit and Licensing Office (BPLO). SECTION 5. Repealing Clause . All ordinances, executive orders and administrative regulations, or part thereof, which are inconsistent with any of the provisions of this Ordinance are hereby repealed or modified accordingly. SECTION 6. Separability Clause . If for any reason or reasons, any provision of this Ordinance shall be declared unconstitutionally or invalid, other provisions which are not affected thereby shall continue to be in full force and effect. SECTION 7. Implementing Guidelines . BPLO shall formulate rules and regulations for the proper implementation of this ordinance. SECTION 8. Effectivity . This Ordinance shall take effect upon approval. UNANIMOUSLY ENACTED by the SANGGUNIANG PANLUNGSOD of MARIKINA during its 45th Regular Session, this 13th day of December 2017. I HEREBY CERTIFY to the correctness of the foregoing Ordinance which was duly enacted by the Sangguniang Panlungsod during its 45th Regular Session held at the City Council Session Hall on December 13, 2017. (SGD.) NORALYN R. TINGCUNGCO City Council Secretary ATTESTED AND CERTIFIED TO BE DULY ENACTED: (SGD.) JOSE FABIAN I. CADIZ, M.D. City Vice Mayor/Presiding Officer APPROVED by the CITY MAYOR on December 27, 2017 (SGD.) MARCELINO R. TEODORO City Mayor