Extending the Period for the Payment of Business Taxes, Fees and Charges and Renewal of Business Permits and Licenses

January 19, 1999 QUEZON CITY ORDINANCE NO. SP-754-98 3RD SPECIAL SESSION AN ORDINANCE EXTENDING THE PERIOD FOR THE PAYMENT OF BUSINESS TAXES, FEES AND CHARGES AND RENEWAL OF BUSINESS PERMITS AND LICENSES FROM JANUARY 20, 1999 TO FEBRUARY 15, 1999, WITHOUT SURCHARGES AND PENALTIES. Introduced by Councilors WILMA AMORANTO SARINO, MA. FRESCA M. BIGLANG-AWA and ALMA MONTILLA. Co-Introduced by Councilors Godofredo T. Liban II, George M. Canseco, Vincent P. Crisologo, Elizabeth A. Delarmente, Rommel R. Abesamis, Winston "Winnie" T. Castelo, Marciano P. Medalla, Eric C. Medina, Jeorge A. Banal, Eufemio C. Lagumbay, Fernando V. Avanzado, Nanette Castelo Daza, Jesus C. Suntay, Marcel C. Rillo, Ramon G. Mathay and Bayani V. Hipol WHEREAS, Section 167 of the Republic Act 7160, otherwise known as the Local Government Code of 1991, provides: "Section 167. Time of Payment . Unless otherwise provided in this code, all local taxes, fees and charges shall be paid within the first twenty (20) days of January or of each subsequent quarter, as the case may be. The Sanggunian concerned may, for a justifiable reason or cause, extend the time for payment of such taxes, fees or charges without surcharges or penalties, but only for a period not exceeding six (6) months." WHEREAS, because of the limited human resources and the congestion brought about by great volume of taxpayers swarming the city offices and the improvised system introduced due to the fire that razed the building, it is but fitting and proper to extend the period of time to pay the necessary fees and charges without any surcharges and penalties until February 15, 1999; WHEREAS, Ordinance No. SP-651, S-98 requiring Public Liability Insurance for all businesses prior to renewal or granting of business permits has caused confusion and surprise to taxpayers; llcd NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF QUEZON CITY IN SESSION ASSEMBLED: SECTION 1. The period for the payment of business taxes, fees and charges and renewal of Business Permits and Licenses is hereby extended from January 20, 1999 to February 15, 1999. SECTION 2. All penalties and surcharges already collected after the deadline, January 20, 1999, but before the approval of this Ordinance, shall be considered as tax credit to be applied for future payments. SECTION 3. This Ordinance shall take effect immediately upon its approval. ENACTED: January 19, 1999. (SGD.) CONNIE ANGELES Vice Mayor Presiding Officer ATTESTED: (SGD.) EUGENIO V. JURILLA City Council Secretary APPROVED: (SGD.) ISMAEL A. MATHAY, JR. City Mayor