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

January 20, 2000 QUEZON CITY ORDINANCE NO. SP-849-00 9th 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 TO JANUARY 31, 2000, WITHOUT SURCHARGES AND PENALTIES Introduced by Councilors GODOFREDO T. LIBAN II, MA. FRESCA M. BIGLANG-AWA, WILMA AMORANTO-SARINO, ANTONIO L. SIOSON, VINCENT P. CRISOLOGO, ELIZABETH A. DELARMENTE, ROMMEL R. ABESAMIS, MARCIANO P. MEDALLA, ERIC Z. MEDINA, JORGE L. BANAL, JULIAN M.L. COSETENG, ANTHONY C. CASTELO, FERNANDO V. AVANZADO, NANETTE CASTELO DAZA, JESUS C. SUNTAY, MARCEL C. RILLO, ALMA F. MONTILLA, BAYANI V. HIPOL and ALMARIO E. FRANCISCO. Sponsored by Councilor Eufemio C. Lagumbay. WHEREAS, Section 167 of 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, but only for a period not exceeding six (6) months."; WHEREAS, because of the limited human resources and the congestion brought about by a 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 January 31, 2000; 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, 2000 to January 31, 2000. SECTION 2. All penalties and surcharges already collected after the deadline on January 20, 2000, 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 20, 2000. (SGD.) JORGE L. BANAL President Pro-Tempore Acting Presiding Officer ATTESTED: (SGD.) EUGENIO V. JURILLA City Councilor Secretary APPROVED: (SGD.) ISMAEL A. MATHAY, JR. City Mayor