Application for Mayor’s Permit on Business
There shall be collected an annual fee for the issuance of a Mayor’s Permit to operate a business, pursue an occupation or calling, or undertaken an activity within the municipality of Calamba.
Time and Manner of Payment
The fee for the issuance of a Mayor’s Permit shall be paid to the Municipal Treasure upon application before any business or undertaking can be lawfully begun or pursued and within the first twenty (20) days of January of each year in case of renewal thereof.
Supervision and Control over Establishments and Places
The Municipal Mayor shall supervise and regulate all establishments and places subject to the payment of the permit fee. He shall prescribe rules and regulations as to the mode or manner on which they shall be conducted in so far as may be necessary to maintain peaceful, healthy, and sanitary conditions in the municipality.
Application for Mayor’s Permit on Business
An application for Mayor’s Permit shall be filed with the Office of the Municipal Mayor. The form for the purpose shall be issued by the same office and shall set forth the request information including the name and residence of the applicant, the description of business or undertaking that is to be conducted, and such other data or information as may be required:
1. For a newly-started business
- a. Location sketch of the new business
- b. Paid-up capital of the business as shown in the Article of incorporation, if a corporation of partnership, or a sworn statement of the capital invested by the owner or operator, if sole proprietorship
- c. A certificate attesting to the tax exemption if the business is tax exempt
- d. Certification from the office in charge of zoning that the location of the new business is in accordance with zoning regulations
- e. Tax clearances showing that the operator has paid all tax obligations in the municipality
- f. Barangay Clearance
- g. Three (3) passport size pictures of the owner or operator or in cases of a partnership or corporation the picture of the senior or managing partners and that of the President or General Manager
- i. Health certification for all food handlers, and those required under Chapter IV, Art. D. of this Revenue Code
2. For renewal of existing business permits
- a. Previous year’s Mayor’s permit
- b. Four (4) copies of the annual or quarterly tax payments
- c. Four (4) copies of all receipts showing payment of all regulatory fees as provided for in this Code
- d. Certificate of tax exemption form local taxes of fees, if exempt
Upon submission of the application, it shall be the duty of the proper authorities to verify if other municipal requirements regarding the operation of the business or activity such as sanitary requirements, installation of power and light requirements, as well as other safety requirements are complied with. The permit to operate shall be issued only upon compliance with such safety requirements and after the payment of the corresponding inspection fees and other impositions required by this Revenue Code and other municipal tax ordinances.
Any false statement deliberately made by the applicant shall constitute sufficient gourd for denying or revoking the permit issued by the Mayor, and the applicant or licensee may be prosecuted in accordance with the penalties provided in this Article.
A Mayor’s Permit shall be refused to (1) any person who previously violated any ordinance or regulation governing permits granted; (2) whose business establishment or undertaking does not conform with zoning regulations, and safety, health and other requirements of the municipality; (3) who has unsettled tax obligation, debt or other liability to the government; (4) who is disqualified under any provision of law or ordinance to establish or operate the business applied for.
Likewise, a Mayor’s permit shall be denied to any person or applicant for a business who declares an amount of gross sales or receipts that are manifestly below industry standards or the Presumptive Income Level of gross sales or receipts as established in the municipality for the same or a closely similar type of activity or business.
Issuance of Permit; Contents of Permit
Upon approval of the application of a Mayor’s Permit, two (2) copies of the application duly signed by the Municipal Mayor shall be returned to the applicant. One (1) copy shall be presented to the Municipal Treasurer as basis for the collection of the Mayor’s Permit fee and the corresponding business tax.
The Mayor’s Permit shall be issued by the Municipal Mayor upon presentation of the receipt for the payment of the Mayor’s Permit and the official receipt issued by the Municipal Treasurer for the payment of the business tax.
***The aforementioned provisions are as per provided under the Revised Local Revenue Code of the Municipality of Calamba, Province of Misamis Occidental duly approved by the Sangguniang Bayan of this municipality on November 26, 2002.