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Progressive Development Corp vs. Quezon City 172 SCRA 629

PROGRESSIVE DEVELOPMENT CORPORATION, petitioner, vs. QUEZON CITY, respondent.

G.R. No. 36081 | 1989-04-24

D E C I S I O N

FELICIANO, J.:

On 24 December 1969, the City Council of respondent Quezon City adopted Ordinance No. 7997, Series of 1969, otherwise known as the Market Code of Quezon City, Section 3 of which provided:


"Sec. 3. Supervision Fee. Privately owned and operated public markets shall submit monthly to the Treasurer's Office, a certified list of stallholders showing the amount of stall fees or rentals paid daily by each stallholder, . . . and shall pay 10% of the gross receipts from stall rentals to the City, . . ., as supervision fee. Failure to submit said list and to pay the corresponding amount within the period herein...