Relevant Provisions On Business Of The Caloocan City

City Ordinance No. 0386 S. 2004

SEC. 121. Imposition of Business Permit Fees. - Any person who shall establish, or operate or conduct any business within the City Hall shall be required to secure a business permit and pay the corresponding fee therefore.

SEC. 72. Posting of Business Permit and Official Receipts. - Any person who shall establish or operate any business activity within the City of Caloocan, shall first obtain the necessary business permit from the City Mayor and shall pay the necessary business permit fees and other regulatory fees and charges imposed in this Code. The original copy of the business permit and official receipts for the conduct of a business or undertaking shall be conspicouosly posted in plain view at the place where the business or undertaking is conducted. If he has no fixed place of business or office, he shall keep the official receipt or copy thereof in his possession.

SEC 74. Time of Payment. - (a) Tax on business based on the preceding year gross receipts of sales shall accrue on the first (1st) day of January of each year and payable within the first twenty (20) days of each quarter. A ten percent (10%) discount shall be given to those opt to pay the full amount of tax due for the current year within the first twenty (20) days of January.
(b) Payment made by the City government to any supplier or contractor shall be deducted, among other withholding taxes, equivalent amount of applicable taxed due to the city. Such taxes withheld and collected for the city may be deposited as a special account in the general fund for appropriation and obligation the year they become due. Businesses without plant, warehouse, sales, office, branch or principal office in the city shall be exempt from this requirement.

SEC. 76. Surcharges and Interests on Unpaid Business Taxes. - There is hereby imposed a surcharge of twenty- five percent (25%) of the amount of business taxes not paid on time and an interest of two percent (2%) per month of unpaid tax on business including surcharges, until such amount is full paid but in no case shall the total interest on the unpaid amount or portion thereof exceeds thirty six (36) months.

SEC. 69. Retirement of Business. – (a) Any person who discontinues or closes his business operation shall within twenty (20) days upon closure of the business apply for the retirement with the Business Permits and Licensing Office and surrender his permit to the City Mayor in a prescribed form.
(b) No Business may be retired or terminated unless all the taxes due 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.
(c) Failure to retire the business and surrender the business permit within the prescribed period shall subject the taxpayer to a twenty five percent (25%) surcharge of his business tax liabilities.

IMPORTANT TELEPHONE NUMBERS

Sanitation Division ------------------------------------------ 288 - 8811 (Loc. 2308)
Environmental Sanitation Services --------------------- 323 - 5742
Engineering --------------------------------------------------- 324 - 5416 / 324 - 5415
Building Official ----------------------------------------------- 324 - 5081
Office of Land Use and Zoning Administration ------ 309 - 6665
Central Fire Station ------------------------------------------ 324 -6527
CTO License Division --------------------------------------- 288 - 8811 (Loc. 2277)
City Treasurer’s Office -------------------------------------- 323 - 2992 / 323 - 73238