PARAÑAQUE REVENUE CODE CITY ORDINANCE No. 04-22 Series of 2004 - Important Provisions

Section 2J.04 Administrative Provision

a.Requirements - Any person who shall establish, operate or conducts trade or activity mentioned on this chapter in this city shall first obtain a Mayor's Permit and pay the fee therefore and the business tax imposed under the pertinent Article.

b.Retirement of Business - any person natural or juridical, subject to the tax on business, submit under Article L, Chapter 2 of this ordinance shall, upon termination of the business, submit a sworn statement of the gross sales or receipts for the current calendar year within (30) days following the closure. Any tax due shall first be paid before any business or undertaking is fully terminated.