8/9/2019 Iloilo Bottlers vs. City of Iloilo

1/6

Republic of the PhilippinesSUPREME COURT

Manila

THIRD DIVISION

G.R. No. L-52019 August 19, 1988

ILOILO BOTTLERS, INC., plaintiff-appellee,vs.CITY O ILOILO, defendant-appellant.

Efrain B. Trenas for plaintiff-appellee.

Diosdado Garingalao for defendant-appellant.

CORTES, J.:

The funda ental issue in this appeal is !hethe" the Iloilo #ottle"s, Inc. !hich had its bottlin$ plant inPavia, Iloilo, but !hich sold softd"in%s in Iloilo &it', is liable unde" Iloilo &it' ta( O"dinance No. ),se"ies of *+ , as a ended, !hich i poses a unicipal license ta( on dist"ibuto"s of soft-d"in%s.

On ul' */,*+0/, Iloilo #ottle"s, Inc. filed a co plaint doc%eted as &ivil &ase No. + 1 !ith the &ou"tof 2i"st Instance of Iloilo p"a'in$ fo" the "ecove"' of the su of P3,3/+./ , !hich a ount alle$edl'constituted pa' ents of unicipal license ta(es unde" O"dinance No. ) se"ies of *+ , as a ended,that the co pan' paid unde" p"otest.

On Nove be" *),*+0/, the pa"ties sub itted a pa"tial stipulation of facts, the ate"ial po"tions of!hich state

((( ((( (((

/. That plaintiff is en$a$ed in the business of bottlin$ softd"in%s unde" the t"ade na eof Pepsi &ola 4nd 0-up and sellin$ the sa e to its custo e"s, !ith a bottlin$ plantsituated at #a""io 5n$ca Municipalit' of Pavia, Iloilo, Philippines and !hich is outsidethe 6u"isdiction of defendant7

3. That defendant enacted an o"dinance on anua"' **, *+ %no!n as O"dinanceNo. ), Se"ies of *+ !hich o"dinance !as successivel' a ended b' O"dinance No./8, Se"ies of *+ 7 O"dinance No. *), Se"ies of *+ 17 and O"dinance No. 1), Se"iesof *+ 17 !hich p"ovides as follo!s9

Section l. : 4n' pe"son, fi" o" co"po"ation en$a$ed in the dist"ibution, anufactu"eo" bottlin$ of coca-cola, pepsi cola, t"u-o"an$e, seven-up and othe" soft d"in%s !ithinthe 6u"isdiction of the &it' of Iloilo, shall pa' a unicipal license ta( of ten ;P .* ith the fo"e$oin$ discussion, it beco es unnecessa"' to discuss the othe" issues "aised b' thepa"ties.

>H=R=2OR=, the appealed decision is he"eb' R=V=RS=D. The co plaint in &ivil &ase No. + 1is o"de"ed DISMISS=D. No &osts.

SO ORD=R=D.