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ORDINANCE PROVIDING FOR FULL PAYMENT AND BUSINESS TAX EXEMPTION FOR SARI-SARI STORES AND CARINDERIA IN MARIKINA CITY FOR TAX YEAR 2021

Marikina City · NCREnacted: January 1, 2021
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,r r Jilipinar $rpuhliha SANGGUNIANG PANLT ;SO]) NG MARIKINA ORDINANCI 158 Series ol llr20 ORDINANCE PROVIDING FOR FULL ItI SIN].]SS PERMIT AND BUSINESS Introduc e '.i l Y: s Councilor CLOYD CASIMIRO Co-sPonst r e.l bY: I Councilor CARL 1.1 I F. AlizuCA Councilor SERAFIN ITERNARDINO Councilor PAUI Il. DAYAO Councilor LEVY DI , I )E Gl IZMAN Councilor RENAT( ) lr MA(jTUBO l' Councilor ANCET I ' R. NUNIEZ Councilor JOEL I{ELI EVE Councilor RUBI lt. REYES l, CouncilorMANUEI SARMIENTO Councilor LORETO F l( )LENTINO, JR. Councilor ZIFFREI AN('HETA Councilor JONAS Ml IIIIN I). REYES WIIEREAS, on December 23, 2019, the City Lncil cnacted Ordinance No. 148, Series of20l9 providing for full business permit antr l' rsines; tax exemption for sari-sari stores and carinderia which was duly approved by ,'L r Citl Mayor, Honorable Marcelino R. Teodoro on December 26,2019; WHEREAS, the ordinance was passed and e ,,r :ied ()ut as a form of reprieve fbr the constituents of the City whose meager letlrs ,rl l velihood are barely enough to meet the basic needs oftheir families; WHEREAS, the relief granted to owners of s,r.r-sari stores and carinderias proved to be a crucial respite for the informal sectors of the e it.''s economy and a similar provision for the fotlorving tax year will be an integral .,,r iinuing support for their survival and development; WHEREAS, the country is still experiencinp tl-,c effects of the pandemic which makes the reliefeven more necessary and appropriate: 0rdinance No. 158 of Series 2020 2 of Page WHEREAS, Section 7 of Republic Act No. (, I - 'i encourages Local Government Units: "either lo reduce the amount oflocat t,, es, Ties and charges imposed or lo exempt the Barangay Micro Busiru " r')nterlrises from local taxes, fees and chorges. " SANGGUNIANG PANLUNGSOD of MAR I K INA. in session duly assembled, that: SECTION l. Grant of Relief from the Payntcttt of Business Tax, Business Permil and Aher Local Regulatory Fees and Chorges. l re Ciry Govemment of Marikina hereby grants one hundred percent (100%) rclief or] i.,r, business permit fees and other local regulatory fees and charges to "sari-sari" store ' .rlrd "crrrinderia owners". SECTION 2. Coverage. - The 100% relief business tax, business permit and other local regulatory fees and charges shal I" rr . .rver: (a) Sari-sari stores; and (b) cl 'ot Carinderia,/eateries with start-up capital nrore than Ten Thousand Pesos (Php10,000.00) or an annual gross receipl ('1 not more than One Hundred Eighty Thousand Pesos (Php I 80,000.00). SECTION 3. Exclusion.-Excludedfiomtht.\rmptioninbusinesstax,businesspermit and regulatory fees are the following: o Sari-sari stores selling cigarettes, or litrrr, r or both, regardless of start-up capital o Carinderias/Eateries selling cigarettes. ,,r riquor or both, regardless of start-up Capital Sari-sari Stores, Carienderias, I rrt:ries with start-up capital of more than Ten Thousand Pesos (Php10,000.00) SECTION 4. Exemption Period. - The erirr:otion period of business tax, business permit and local regulatory fees and charges s r.r i begin January 1,2021 to December 31, 2021. All exempted "sari-sari" stores and 'erLr :nderias" will be issued the necessary certificate of exemption by the Business Perm r. ..nd Licensing Office (BPLO). SECTION 5. Repealing Clause. - All ordintLrre . and executive orders inconsistent with any of the provisions of this Ordinance art lr.reby repealed, amended and modified accordingly. SECTION 6. Separability Clause. - I1, for a'r, leason or reasons, any part or provision of this Ordinance shatl be held to be invalid, ,rth:r parts or provisions thereof which are not affected shall continue to be in full force arrJ , ffect SECTION 1. Effectivity. - This Ordinturce shrrL I .ake e lfect upon approval. UNANIMOUSLY ENACTED by the \ \\GGUNIANG PANLUNGSOD of MARIKINA this I lth day of November 2020 Ordinance No. 158 of Series 2020 Page 3 of I H IiREBY CERTIFY to the correctness of the foregoing Ordinance which was duly enx.ted by lhe Sangguniang Panlungsod tlLrrrrg i1s 44s Regular Session held via r irli o on November 11,2020. I)EANNA V. DE JESUS A.ting Council Secretary ATTES'I I D: te NIayor/J're- iding Officer oEc City Nl.r'. r