This ordinance shifts the renewal of Mayor’s Permits in Naga City from the traditional January schedule to the Anniversary Date of each business permit. It localizes Section 11 of RA 11032 (Ease of Doing Business Act), amends Section 48 of the Revised Revenue Code of Naga City, and prescribes streamlined guidelines.
📌 Key Points
- Effectivity: 15 days after publication and posting in 3 conspicuous places
⚖️ Scope
Applies to all business establishments in Naga City: sole proprietorships, partnerships, corporations, and cooperatives.
📖 Definitions
- Anniversary Date – Date of issuance of the Mayor’s Permit (for new businesses) or chosen date (for transitioning businesses).
- Renewal Period – 30 days before the Anniversary Date.
- Unified Application Form (UAF) – Standardized form mandated by JMC No. 1, s. 2021.
💵 Payment Rules (Amended Section 48)
- New Businesses: Pay taxes/fees upon application before operations.
- Renewals: Pay on or before the Anniversary Date.
- Validity: Permit valid for 1 year from issuance/renewal.
- Quarterly Installments: Allowed without penalty.
- 1st Quarter → Anniversary Date
- 2nd Quarter → 20th day of 4th month after Anniversary Date
- 3rd Quarter → 20th day of 7th month after Anniversary Date
- 4th Quarter → 20th day of 10th month after Anniversary Date
- Extension: SP may extend payment deadline up to 1 month, without surcharge.
🏷️ Other Provisions
- Barangay Clearance Integration: Collected by CTO, validity aligned with Mayor’s Permit.
- Notice of Expiration: BPLO/CTO to notify via email/SMS at least 30 days before expiry.
- Automation: Upgrade eBPLS for anniversary tracking, CBP integration, and BFP verification.
- Penalties:
- 25% surcharge on unpaid fees
- 2% monthly interest (capped at 36 months)