Chapter 4
Mayor's Permit Fees for Business, Occupational and Other Activities
Section
60. Imposition of Fees
The following permit fees shall be collected for the issuance
of a permit by the City Mayor or his duly authorized deputies
to operate a business, pursue an occupation or calling, or undertake
an activity within the City of Mandaluyong:
a.
On the Operation of Business [tax
table]
b. On Other Activities [tax
table]
c. All other Business not specifically mentioned [tax
table]
d. All occupations or calling subject to periodic inspection,
surveillance and/or regulations by the City Mayor like animal
trainer, auctioneer, barber, bartender, beautician, bondsman,
butcher, chambermaid, cook, criminologist, electrician, club/Floor
Manager, forensic expert, fortune-teller, hair stylist, handwriting
expert, hospital attendant, life-guard, make-up artist, manicurist,
masseur attendant, mechanic, photographer (itinerant), private
ballistic expert, rigdriver (cochero), taxi driver, dancer, waiter
and other similar occupations . . . . . P 50.00
One
business, occupation or calling does not become exempt by being
conducted with some other businesses, occupation or calling for
which the permit fee has been paid.
Section
61. Administrative Provisions
a. SUPERVISION
AND CONTROL OVER ESTABLISHMENTS ND PLACES. To maintain peaceful,
healthful, sanitary and safe conditions in Mandaluyong businesses
and occupations shall be conducted in such manner and mode prescribed
under such rules and regulations promulgated by the MMC in accordance
with existing laws.
b.
APPLICATION FOR PERMIT. An application for permit shall be filed
with the City Mayor or his duly authorized deputies. The form
to be provided for the purpose shall set forth all necessary information,
including the name and citizenship of the applicant, the description
of the business, occupation or undertaking to be conducted, and
such other information as may be prescribed.
Any
false statement made by the applicant or licensee shall constitute
a sufficient ground for denying or revoking the permit without
prejudice to the criminal liability of the applicant or licensee.
Permit may be refused to any person:
1.
who had previously violated any ordinance or regulation
relative to the granting of permits;
2. whose business establishment or undertaking does not
conform with zoning regulations, safety, health and other
requirements of the City Government of Mandaluyong or its
duly authorized deputies;
3. who has an unsettled tax obligation, debt or liability
to the government; or
4. who is not qualified under any provision of law or regulation
to establish or operate the business applied for.
c. ISSUANCE OF PERMIT. Upon approval of
the application for a permit two (2) copies of the Mayor's Permit
together with the application signed by the City Mayor or his
duly authorized deputy shall be returned to the applicant. One
(1) copy shall be presented to the City Treasurer on his duly
authorized deputies as basis for the collection of the permit
fee and the corresponding business tax, if any.
d. Every permit issued shall show the name
of the applicant, his nationality, marital status, address, nature
of organization, (whether sole proprietorship, partnership, or
corporation), location of business, date of issue and expiration
of permit, and such other information or data as may be necessary.
e. POSTING
OF PERMIT. Every licensee shall keep his permit posted at all
times in a conspicuous place of the business establishment or
office. If he has no fixed place of business or office, he shall
keep the permit or copy thereof, in his person.
The
permit shall immediately be produced upon demand by the duly authorized
deputies of the City Mayor or Treasurer. Failure to post or present
or display said permit shall be fined the amount of ONE THOUSAND
PESOS (P1,000.00) and/or revocation of the Business Permit.
f.
RENEWAL OF PERMIT. The permit issued shall be renewed every fiscal
year within the prescribed period upon payment of the corresponding
fee prescribed under this Chapter.
g.
REVOCATION OF PERMIT. When a person doing business or engaging
in an activity under the provisions of this Code violates any
provision of this Chapter; violates any condition set forth in
the permit; refuses to pay an indebtedness or liability to the
Mandaluyong City Government; abuses his privilege to do business
or pursues an activity within Mandaluyong to the injury of public
morals or peace; when the place where such business or undertaking
is conducted becomes a nuisance or is permitted to be used as
a resort for disorderly characters, criminals, or women of ill
repute; or when the applicant has made any false statement on
any portion in his application, the City Mayor or his duly authorized
deputies may, after investigation, revoke the permit. Such revocation
shall forfeit all sums which may have been paid with respect to
the right granted in addition to the penalties provided for under
this Code.
h. In
case of change of ownership of the business as well as the location
thereof from one city/municipality to another, it shall be the
duty of the new owner, agent or manager of such business to secure
a new permit and pay the corresponding permit fee as though it
were a new business.
i. EXPIRATION
UPON REVOCATION OR SURRENDER. Every permit shall cease to be in
force upon revocation or surrender thereof. Every person holding
a permit shall surrender the same upon revocation, or upon closure
of the business or discontinuance of the undertaking for which
the permit was issued. The business shall be deemed finally closed
only upon payment of all taxes, charges or fees due thereon.
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