Mt. Province town updates municipal revenue code
- Published on Friday, 17 February 2012 14:17
- Category: Mt. Province
By Juliet Saley
BAUKO, Mt. Province, Feb. 17 (PIA) –The provincial board has approved the updated Municipal Revenue Code of this town in efforts to increase its revenues to enhance the delivery of basic services to its people, and to be updated of the taxing power of the municipal government as embodied in the Local Government Code of 1991.
This Code shall govern the levy, assessment and collection of taxes, fees, charges and other impositions within the jurisdiction of this municipality.
It requires any person who intends to engage in any such business, trade, amusement and others of similar nature in the municipality to acquire first a business permit and pay taxes, fees and other required charges.
The Municipal Mayor issues permit or license only upon compliance of the applicant with the requirements imposed by the Revenue code and other Municipal Tax Ordinances.
Under the Revenue Code, an applicant for newly-started business is required to submit location sketch of the new business; paid-up capital of the business as shown in the Articles of Incorporation it is a corporation or partnership, or sworn statement of the capital invested by the owner or operator if it is a sole proprietorship; and a certificate attesting to the tax exemption if the business is tax exempt.
The applicant shall also submit certification from the office in charge of zoning that the location of the new business is in accordance with the zoning regulations; tax clearance showing that the operator has paid all tax obligations in the municipality; barangay clearance; three passport size pictures of the owner or operator or in cases of partnership or corporation, the picture of the senior or managing partners and that of the president or general manager; and health certificate for all food handlers.
For renewal of existing business permit, applicant is required to submit previous year’s Mayor’s Permit; one copy of the annual or quarterly tax payments; one copy of all receipts showing payment of all regulatory fee as provided for in the code; and certificate of tax exemption from local taxes or fees, if exempt.
Any false statement made by the applicant shall be a sufficient ground for denying or revoking the permit issued by the Mayor, and the applicant or licensee may further by prosecuted in accordance with penalties provided in this code.
It is also provided that Mayor’s permit shall be refused to any person who previously violated any ordinance or regulation governing permits granted; who has an unsettled tax obligation, debt or liability to the municipal government; who is not qualified under any provision of law or ordinance to establish or operate the business applied for; and whose business establishment or undertaking does not conform with zoning, regulation, safety, health and other requirements for the municipality.
The Mayor’s permit shall be granted for a period of one year and shall expire on the 31st day of December following the issuance thereof, unless revoked or surrendered earlier.
Mayor’s permit fee to engage in business shall be renewed every year on the first 20 days of January of each year. Any person who fails to pay the fee and secure the permit within the given period shall be fined P200.00.
The Code was approved by the SP with the condition that the recommendations enumerated by the Provincial Treasurer shall be complied with and a revised copy shall be furnished the body.(JBS/PIA CAR-Mt. Province)
