2002 oRD nO. 81 - Section 93 - Section 95 - city taxes
Section 93. Interest of Unpaid Tax. – In addition to the surcharge imposed herein, there shall be imposed an interest of two percent (2%) per month of unpaid taxes, fees or charges including surcharge, until such amount is fully paid but in no case shall the total interest on the unpaid amount or portion thereof exceed thirty-six (36) months.
Where an extension of time for the payment of the tax has been granted and the amount is not paid in full prior to the expiration of the extension, the interest above mentioned shall be collected on the unpaid amount from the date it becomes originally due until fully paid.
Section 94. Administrative Provision.
(a) Requirement – Any person who shall establish, operate or conduct any business, trade or activity mentioned in this Article in the City Of Olongapo, shall first obtain a Mayor’s Permit and pay the fee therefore and the business tax imposed under this Article.
(b) Issuance of the Posting of Official Receipt – The City Treasurer shall issue an official receipt upon the payment of the business tax. Issuance of the said official receipt shall not relieve the taxpayer from any requirement imposed by the different departments of this City.
Every person issued an official receipt for the conduct of a business or undertaking shall keep the same conspicuously posted in plain view at the place of business undertaking. If the individual has no fixed place of business or office, he shall keep the official receipt in his person. The receipt shall be produced upon demand by the City Mayor, City Treasurer, or their duly authorized representatives.
(c) Issuance of Invoices or Receipts – All persons subject to the taxes on business
shall, for each sale or transfer of merchandise or goods, or for services rendered, valued at Twenty Five Pesos (PhP25.00) or more at any one time, prepare and issue sale or commercial invoices and receipts serially numbered in duplicate, showing, among others,
their names or styles if any, and business address. The original of each sales invoice or receipts shall be issued to the purchaser or customer and the duplicate to be kept and preserved by the person subject to the said tax, in his place of business for a period of five (5) years. The receipts or invoices issued pursuant to the requirements of the Bureau of Internal Revenue for determination of national internal revenue taxes shall be sufficient for purposes of this Code.
(d) Sworn Statement of Gross Receipts or Sales – Operators of business subject to the taxes on business shall submit a sworn statement of the capital investment before the start of their business operations and upon application for a Mayor’s Permit to operate the business. Upon payment of tax levied in this Article, any person engaged in business subject to the business tax based on gross sales and/or receipts shall submit a sworn statement of his gross sales/receipts for the preceding calendar year in such manner and form as may be prescribed by the City Treasurer. Should the taxpayer fail to submit a sworn statement of gross sales or receipts, due among others to his failure to have a book of accounts, records and /or subsidiaries for his business, the City Treasurer or his authorized representatives may verify or assess the gross sales or receipts of the taxpayer under the best available evidence upon which the tax may be based.
(d) Issuance of Certification – The City Treasurer shall, upon presentation of satisfactory proof that the original official receipt has been lost, stolen or destroyed, issue a certification to the effect that the business tax has been paid, indicating therein, the number of the official receipt issued, upon payment of a fee of Fifty Pesos (PhP50.00).
(e) Transfer of Business to Other Location – Any business for which a city business tax has been paid by the person conducting it maybe transferred and continued in any other place within the territorial limits of this city without the payment of additional tax during the period for which the payment of the tax was made.
(f) Retirement of Business – (1) Any person who discontinues or closed his business operation shall within thirty (30) days upon closure of the business apply for the
retirement/surrender of his permit to the City Treasurer in a prescribed form. No business shall be retired or terminated unless all the past and current taxes are paid. A sworn statement of its gross receipts or sales for the current year shall be presented to the City Treasurer and the corresponding taxes shall be collected.
For purposes hereof, termination shall mean that business operations are stopped
completely. Any change in ownership, management and/or name of the business shall not constitute termination as contemplated in this Article. Unless stated otherwise, assumption of the business by any new owner or manager or re-registration of the same business under a new name will only be considered by this City for record purposes in the course of the renewal of the permit or license to operate the business.
The City Treasurer shall see to it that the payment of the taxes of a business is not avoided by simulating the termination or retirement thereof. For this purpose, the following procedural guidelines shall be strictly observed:
(i) The City Treasurer shall assign every application for the termination or retirement of business to an inspector in his office who shall go to the address of the business on record to verify if it is really no longer operating. If the inspector finds that the business is simply placed under a new name, manager and/or new owner, the City Treasurer shall recommend to the Mayor the disapproval of the application for the termination or retirement of said business. Accordingly, the business continues to become liable for the payment of all taxes, fees and charges imposed thereon under existing local tax ordinance; and
(ii) In case of the new owner to whom the business was transferred by sale or other form of conveyance, said new owner shall be liable to pay the tax or fee for the transfer of the business to him if there is an existing ordinance prescribing such transfer tax.
(2) The permit issued to the business retiring or terminating its operations shall be surrendered to the City Treasurer who shall forthwith cancel the same and record such cancellation in his books.
(g) Death of Licensee – When an individual paying a business tax dies, and the business is continued by a person interested in his estate, no additional payment shall be required for the residue of the term for which the tax was paid.
Section 95. Penalty. – Any violation of the provisions of this Article shall be punished by a fine not less than One Thousand Pesos (PhP1,000.00) but not more than Five Thousand Pesos (PhP5,000.00), or imprisonment not less than one (1) month but not more than five (5) months , or both, at the discretion of the Court.
Where an extension of time for the payment of the tax has been granted and the amount is not paid in full prior to the expiration of the extension, the interest above mentioned shall be collected on the unpaid amount from the date it becomes originally due until fully paid.
Section 94. Administrative Provision.
(a) Requirement – Any person who shall establish, operate or conduct any business, trade or activity mentioned in this Article in the City Of Olongapo, shall first obtain a Mayor’s Permit and pay the fee therefore and the business tax imposed under this Article.
(b) Issuance of the Posting of Official Receipt – The City Treasurer shall issue an official receipt upon the payment of the business tax. Issuance of the said official receipt shall not relieve the taxpayer from any requirement imposed by the different departments of this City.
Every person issued an official receipt for the conduct of a business or undertaking shall keep the same conspicuously posted in plain view at the place of business undertaking. If the individual has no fixed place of business or office, he shall keep the official receipt in his person. The receipt shall be produced upon demand by the City Mayor, City Treasurer, or their duly authorized representatives.
(c) Issuance of Invoices or Receipts – All persons subject to the taxes on business
shall, for each sale or transfer of merchandise or goods, or for services rendered, valued at Twenty Five Pesos (PhP25.00) or more at any one time, prepare and issue sale or commercial invoices and receipts serially numbered in duplicate, showing, among others,
their names or styles if any, and business address. The original of each sales invoice or receipts shall be issued to the purchaser or customer and the duplicate to be kept and preserved by the person subject to the said tax, in his place of business for a period of five (5) years. The receipts or invoices issued pursuant to the requirements of the Bureau of Internal Revenue for determination of national internal revenue taxes shall be sufficient for purposes of this Code.
(d) Sworn Statement of Gross Receipts or Sales – Operators of business subject to the taxes on business shall submit a sworn statement of the capital investment before the start of their business operations and upon application for a Mayor’s Permit to operate the business. Upon payment of tax levied in this Article, any person engaged in business subject to the business tax based on gross sales and/or receipts shall submit a sworn statement of his gross sales/receipts for the preceding calendar year in such manner and form as may be prescribed by the City Treasurer. Should the taxpayer fail to submit a sworn statement of gross sales or receipts, due among others to his failure to have a book of accounts, records and /or subsidiaries for his business, the City Treasurer or his authorized representatives may verify or assess the gross sales or receipts of the taxpayer under the best available evidence upon which the tax may be based.
(d) Issuance of Certification – The City Treasurer shall, upon presentation of satisfactory proof that the original official receipt has been lost, stolen or destroyed, issue a certification to the effect that the business tax has been paid, indicating therein, the number of the official receipt issued, upon payment of a fee of Fifty Pesos (PhP50.00).
(e) Transfer of Business to Other Location – Any business for which a city business tax has been paid by the person conducting it maybe transferred and continued in any other place within the territorial limits of this city without the payment of additional tax during the period for which the payment of the tax was made.
(f) Retirement of Business – (1) Any person who discontinues or closed his business operation shall within thirty (30) days upon closure of the business apply for the
retirement/surrender of his permit to the City Treasurer in a prescribed form. No business shall be retired or terminated unless all the past and current taxes are paid. A sworn statement of its gross receipts or sales for the current year shall be presented to the City Treasurer and the corresponding taxes shall be collected.
For purposes hereof, termination shall mean that business operations are stopped
completely. Any change in ownership, management and/or name of the business shall not constitute termination as contemplated in this Article. Unless stated otherwise, assumption of the business by any new owner or manager or re-registration of the same business under a new name will only be considered by this City for record purposes in the course of the renewal of the permit or license to operate the business.
The City Treasurer shall see to it that the payment of the taxes of a business is not avoided by simulating the termination or retirement thereof. For this purpose, the following procedural guidelines shall be strictly observed:
(i) The City Treasurer shall assign every application for the termination or retirement of business to an inspector in his office who shall go to the address of the business on record to verify if it is really no longer operating. If the inspector finds that the business is simply placed under a new name, manager and/or new owner, the City Treasurer shall recommend to the Mayor the disapproval of the application for the termination or retirement of said business. Accordingly, the business continues to become liable for the payment of all taxes, fees and charges imposed thereon under existing local tax ordinance; and
(ii) In case of the new owner to whom the business was transferred by sale or other form of conveyance, said new owner shall be liable to pay the tax or fee for the transfer of the business to him if there is an existing ordinance prescribing such transfer tax.
(2) The permit issued to the business retiring or terminating its operations shall be surrendered to the City Treasurer who shall forthwith cancel the same and record such cancellation in his books.
(g) Death of Licensee – When an individual paying a business tax dies, and the business is continued by a person interested in his estate, no additional payment shall be required for the residue of the term for which the tax was paid.
Section 95. Penalty. – Any violation of the provisions of this Article shall be punished by a fine not less than One Thousand Pesos (PhP1,000.00) but not more than Five Thousand Pesos (PhP5,000.00), or imprisonment not less than one (1) month but not more than five (5) months , or both, at the discretion of the Court.
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