Application of New Business:

As per Section 5 of the Revised Omnibus Tax Ordinance of the City of Cebu:

“Any person desiring to engage in any business, trade, occupation or calling shall first submit an application on a form prescribed for the purpose, to the City Mayor, for the corresponding permit. …the business permit is to ensure the payment of the taxes and related fees to the city, as well as to regulate business activities for security, sanitary, safety and propriety purposes.”

Renewal of Business Permit:

Application for renewal of license or permit shall be filed or registered on or before January 20 of each year (Sec. 5, Revised Omnibus Tax Ordinance of the City of Cebu).” The business permit is renewed, without regard to the date of issue, from January 1-20 of every year. This is also in consonance with Section 8 of the Revised Omnibus Tax Ordinance of the City of Cebu which states that:

“All business taxes, fees, or charges imposed under this Ordinance shall accrue on the first day of January of each calendar year as regards persons then liable. Unless otherwise specified, all business taxes are payable at the option of the taxpayer, either, annually, on or before the twentieth of January, or quarterly, on or before the twentieth of January, April, July, and October.”

Application for the permit beyond the twentieth of January of the current year will be subject to the payment of penalties, interests, and surcharges on top of the business taxes and fees.


When applying for a business permit, you have to secure a copy of the required forms (or download from here) then completely fill them out:

Required FormsDownload Link
Original Copy Business Permit Application Form (BPLO's Copy) Click here
Duplicate Copy Business Permit Application Form (OWNER's Copy)Click here
Triplicate Copy Business Permit Application Form (CTO's Copy) Click here

NOTE: Accomplish the forms in three (3) copies. NEW Applications must be duly NOTARIZED. Paper size – Long / 8.5″ x 13″. These forms will be in effect starting in 2018.


STEP ONE: Evaluation and Assesment

  1. Filled-out Application Form
  2. DTI Certificate/SEC and Article of Incorporation with Secretary’s  Certificate (NEW)
  3. Financial Documents (RENEWAL) such as but not limited to:
    Sales Journal; Certificate of Gross issued by the Lessor (for Mall Tenants); Percentage Returns; Annual Income Tax Return and Comparative Financial Statement of the preceding year.
  4. OLD Business Permit (RENEWAL)
  5. Original Barangay Clearance w/ Official Receipt
  6. Certificate of Property Holdings, if Lessor
  7. Real Property Tax Clearance, if Owned
  8. Contract of Lease, if Renting


  1. Pay taxes & Fees due and comply with the regulatory requirements.
    * For NEW – after payment wait for the inspection of the Joint Inspection Team.


  1. Complete all requirements in STEP ONE and STEP TWO
  2. CTC of Business and Employees
  3. Sanitary Permit
  4. Fire Safety Inspection Certificate
  5. Occupational Permit
  6. CCENRO Certificate
  7. Joint Inspection Report (New)
  8. Other Requirements as may be required by the Joint Inspection Team and/or Verifier depending on the nature of the business.