The Revised Makati Revenue Code
City Ordinance No. 2004-A-025
CHAPTER IV. PERMIT AND REGULATORY FEES
Article A. Mayor’s Permit Fees
SEC. 4A.02. Mayor’s Permit Fee on the Exercise of Profession, Occupation
or Calling. – (a) there shall be collected an annual fee at the rate of fifty pesos
(Php50.00) for the issuance of a Mayor’s Permit.
SEC.4A.03. Persons Governed. - Any person who exercise his/her profession,
occupation, or calling within the jurisdictional limits of the City of Makati, whether working
on contractual, casual, temporary, probationary or permanent basis, regardless of
his/her position, with the exception of those individuals who are subject to the
Professional Tax imposed under Article E, Chapter III of this Code; and government
employees.
Sec.4.A.03.A Owner and/or operators of business establishment located in the
City of Makati are hereby required to submit the certified list of their employees, whether
contractual, casual, temporary, probationary or permanent basis, such list shall include
the following data and/or information:
a.) Name of Employee
b.) Position
The list must be signed under oath, and duly notarized and shall be submitted to
the office of the Business Permit in accordance with the following schedule:
1.) On or before the twentieth (20th) of January
2.) On or before the twentieth (20th) of July and every year thereafter
Sec.4A.03.B Any owner and/or operators of business establishment, who fails to
submit such list, signed and under oath, shall be subject to a fine of not exceeding Five
Thousand Pesos (Php 5,000.00) without prejudice to the revocation of their existing
business permit and/or closure of their business establishment at the discretion of the
City Mayor.
In case of night and day clubs, cocktail lounges, bars, cabarets, sauna bath houses
and other similar places of amusement, they shall under no circumstances allow
hostesses, waitresses, waiters, entertainers, or hospitality girls below eighteen (18)
years of age to work as such. For those who shall secure the Individual Mayor’s
Permit on their respective eighteenth (18th) birth year, they shall present their
respective baptismal or authenticated birth certificate duly issued by the City Civil
Registrar or National Statistics Office.