Republic of the Philippines

OFFICE OF THE CITY MAYOR

City Government of Baguio Business Permits and Licensing Office

25 July 2018

Nieves Tengdan/ Dylan’s Bar

Videoke Bar
4F Palandao Business Center
Mlc Bldg. 2
Baguio City

Dear Sir/Ma’am:

This has reference to the Notice to Stop Business Operation issued to the
Videoke Bars at Maharlika Livelihood Center on 25 April 2018, on the following
grounds:

1. SECTION 2 (A), TAX ORDINANCE NO. 2000-001:

“… It shall be unlawful for any person to engage in any such business, trade, amusement
and others of similar nature …… without first obtaining a permit a permit and paying the
taxes, fees, and such other charged therefor.”

2. SECTION 139, TAX ORDINANCE NO. 2000-001:

PROHIBITION AGAINST SELLING OR SERVING INTOXICATING

LIQUOR IN STALL, BOOTH OR STORE (of Tax Ordinance No. 95-001) is
hereby amended to read as follows:

“ Serving or selling intoxicating liquor in any stall, booth or store within the market
compound, including Maharlika Livelihood Center…. is strictly prohibited.”

You and other owners/tenants of these bars appealed to the City Mayor
petitioning for your continuous operation on the following grounds:
1. That the Zoning Ordinance No. 51, series of 2001 which came after the said Tax
Ordinance, allows your business operation;

2. That Section 44 of the Zoning Ordinance provides that “all ordinances, rules or
regulations in conflict with the provisions of this ordinance are hereby repealed.”

It was decided then during the meeting that the implementation of the Notice
to Stop Business Operation be suspended until the above issues be clarified with the
City Legal Office.

Please be informed that the City Legal Office’s opinion on the matter, dated 17
July 2018, supports the issuance of the closure order of the subject establishments.
The said opinion states as follows:

“ The City Legal Office ….. opines that there is no conflict or inconsistency between the Tax
Ordinance and the Zoning Ordinance…..The argument that the Zoning Ordinance, which
came later, repealed the provision cannot hold water considering that both ordinances can
co-exist peacefully with each other. Zoning is a government regulation of the uses of land
and buildings according to districts or zones….. Section 2 (A) of the Tax Ordinance, on the
other hand, regulates business activities pursuant to the general welfare clause by virtue of
the police power of the state…. This office supports the issuance of closure order of
the subject establishments.”

TEL NO. (074) 300-6573

 Republic of the Philippines
OFFICE OF THE CITY MAYOR
City Government of Baguio Business Permits and Licensing Office

With the foregoing, you are hereby ordered to close your business operation
upon receipt hereof. Failure to comply with this order will oblige this office to cause
the closure of your business operations.

Please be guided accordingly.

Truly yours,

MAURICIO G. DOMOGAN
City Mayor

BY AUTHORITY OF THE CITY MAYOR

ALLAN B. ABAYAO
Licensing Officer IV
Head, Permits and Licensing Division

TEL NO. (074) 300-6573