The City Council, during last Monday’s regular session, approved on third and final reading a proposed ordinance granting an amnesty program for three months for violation of the pertinent provisions of Tax Ordinance No. 2000-001 or the city’s tax ordinance in the city public market, including inn all city-owned satellite markets and slaughterhouse compound.
Under the proposed ordinance authored by all members of the local legislative body, a three month amnesty will be granted for violations of the pertinent provisions of Tax Ordinance No. 2000-001 such as the transfer of leasehold rights, for a leaseholder who is now deceased and for a leaseholder who is subleasing, using the dummies or mortgage.
The ordinance stated that after the preliminary review by the Baguio city Market Authority (BCMA) of the affidavit and supporting documents of the actual occupant, it shall issue a notice of violation to the leaseholder.
Further, the /BCMA shall provide the notice and the documents to the registered leaseholder. The leaseholder shall then be given 15 days within which to reply, in an affidavit contesting or controverting the allegations and evidences of the occupant.
The ordinance required the BCMA to conduct a full investigation to be completed in not more than 30 days.
Should the BCMA decide in favor of the leaseholder, he or she shall retain the stall but should the BCMA decide in favor of the occupant, the contract of lease over the stall shall be issued in his or her favor.
If there are more than one qualified occupants, the stall shall be awarded by drawing lots to ascertain to whom the contract of lease will be awarded.
According to the ordinance, any person who is not satisfied with the adjudication of stalls may file an appeal with the city council within 30 days from notice of the adjudication as provided for in Section 162 of Tax Ordinance No. 2000-001.
An actual stall applicant must be a Filipino citizen who is a natural person; must be at least 21 years old; must be a permanent resident of the city, specifically the new awardee; must not have any other stall in the city public market or city-owned satellite markets; must be in actual physical possessing and personally conducting and operating the business of the stall at least one year prior to the effectivity of the measure and the provisions of Section 160 of Tax Ordinance No. 2000-001 shall be applicable.
The ordinance stipulated that should the stall be awarded to the actual occupant, the rental rates shall be the amount being paid to the leaseholder shall instead be paid to the city as his or her monthly rent for the first year, 50 percent on the second year, and the regular rate on the third year and for sold or mortgaged stall, the monthly amount of rent shall be three times the existing rate on the first year, two times of said rate for the second year and the regular rate on the third year.
The ordinance emphasized that the amnesty could be availed of only for a period of three months from its effectivity and it shall cover stalls previously declared vacant. After the said period, all violations shall be dealt with pursuant with the provisions of the city’s tax ordinance.
