Republic of the Philippines
CITY OF PAGADIAN
Office of the City Board
ORDINANCE NO. 18
"AN ORDINANCE REGULATING THE ISSUANCE OF LICENSE AND PERMITS AND PROVIDING LICENSE TAXES AND CHARGES IN THE MUNICIPALITY OF PAGADIAN , PROVINCE OF ZAMBOANGA DEL SUR, AND PRESCRIBING PENALTIES THEREOF"
BE IT ORDAINED BY THE MUNICIPAL COUNCIL OF PAGADIAN, THAT:
By authority of the provisions of Republic Act 2264 commonly known as the Autonomy Law, the Municipal Council of Pagadian hereby ordains:
SECTION 1. PERMITS AND LICENSES - No person, firm or corporation shall be allowed to own, to establish, to maintain, to operate and to engage in any business or occupation without first obtaining a permit from the Municipal Mayor or his duly authorized representatives in cases where permit is necessary, and without first paying the necessary license taxes, fees, and charges as prescribed in this Ordinance, to the Municipal Treasurer.
SECTION 2. TIME FOR PAYMENT OF MUNICIPAL LICENSE TAXES -
With the exception of proprietor of theaters, cinematograph, concert halls and circuses, who may be taxed monthly, and of the occupants and vendors of any place or compartment in the public market who pay either rents or fees, either annually, monthly, or daily, or unless otherwise provided herein. All municipal license taxes, shall be collected on yearly basis, payable quarterly in advance within the first Ten (10) days of the quarter with 20% penalty for failure to pay such tax, fee, or charge during the time prescribed.
SECTION 3. SEPARATE LICENSE FOR DIFFERENT BUSINESS
a. No person, firm or corporation shall be allowed to conduct more than one kind of business in a single establishment without paying first the necessary license taxes or fees for such separate business as herein prescribed.
b. Likewise, no person, firm or corporation shall be allowed to conduct two separate establishments without paying first the necessary license taxes or fees pertinent to such separate establishment or business as herein prescribed.
SECTION 4. POSTING AND SURRENDERS - All licenses shall be posted in a conspicuous place in the establishment while in force and shall at all times be opened to inspection by any officer authorized by law to do so. A license shall cease to enforce upon expiration of the terms or upon revocation for cause. When a licensee desires to close his/her business or abandon his/her occupation, his/her license for same shall be surrendered to the Municipal Treasurer for annotation and cancellation. Failure on the part of the licensee to surrender his/her license immediately on the expiration date of said license will subject the licensee to a penalty of 20% of the amount stipulated in the license which shall be paid upon its surrender.
SECTION 5. RENEWAL OF LICENSES - License based on graduated capital investment shall renewed on the basis of the gross sales of the year immediately preceeding.
SECTION 6. TAXES, FEES, AND CHARGES - The Municipal License Taxes, fees and taxes shall be collected in accordance with the following schedule of rates:
(Please see Minutes of 1960)
SECTION 7. Any person found violating the provisions of this Ordinance, shall, upon conviction, pay a fine of not less than Ten (P10.00) Pesos but not more than Sixty (P60.00) Pesos or serve an imprisonment of not more than One (1) Month, or be punished by both fine and imprisonment in the discretion of the Court.
SECTION 8. This Ordinance shall take effect on July 1, 1960.
ENACTED: APPROVED:
June 1, 1960 July 1, 1960
ATTESTED:
(SGD.) REYNERIO I. DECENA
Municipal Secretary
A TRUE COPY:
November 16, 1970
(SGD.) DELIA A. LOPEZ
Clerk-Stenographer