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Bases Conversion and Development Authority vs. City Government of Baguio City

BASES CONVERSION AND DEVELOPMENT AUTHORITY AND JOHN HAY MANAGEMENT CORPORATION, PETITIONERS, VS. CITY GOVERNMENT OF BAGUIO CITY, AS REPRESENTED BY ITS MAYOR, CITY TREASURER, AND CITY LEGAL OFFICER, RESPONDENT.

G.R. No. 192694 | 2023-02-22

D E C I S I O N
 
LEONEN, SAJ.:
 
The payment of fees for the issuance of business permits is regulatory in nature under the local government unit's police power. It is not a tax for revenue generation. Tax-exempt entities, therefore, cannot claim to be exempted from paying fees for business permits.

This Court resolves a Petition for Review on Certiorari[1] assailing the Decision[2] and Order[3] of the Regional Trial Court, which upheld Baguio City Administrative Order No. 102, series of 2009.[4] Administrative Order No. 102 required establishments within the John Hay Special Economic Zone to secure...